DISTANCE EDUCATION
M.B.A. DEGREE EXAMINATION, DECEMBER 2017.
Fourth Semester
SECRETARIAL AND MANAGEMENT AUDIT
(2013-2014 Academic Year and 2014 Calendar Year onwards)
Time Three hours Maximum 100 marks
PART A — X 8 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. What are the professional standards of a Company
Secretary? Explain.
2. Discuss the key points of Secretarial Standards.
3. State the various requirements of document verifications.
4. Explain the power and duties of secretarial auditor.
5. Discuss the importance of protecting the interest of
investors.
6. Short note on role of SEBI.
7. Detail the significance of secretarial audit.
8. What is cost audit? Discuss the benefits of cost audit to
general public.
Sub. Code
45
DE-3273
2
SP 5
PART B — × 15 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Prepare a checklist of a secretarial audit in connection
with loan agreement with financial institutions.
10. Who is a 'Company Secretary in practice'? What are his
areas of practice? What are the challenges before him?
11. What do you mean by What are the documents
to be verified in connection with charges? Explain.
12. What is securities audit? How can a auditor act diligently
to prevent fraudulent and unfair practices?
13. Enumerate the various steps involved in conducting
systems audit.
14. Explain in detail the functions of a cost auditor.
15. Discuss the scope of management audit.