DISTANCE EDUCATION
M.B.A. DEGREE EXAMINATION, DECEMBER 2017.
Fourth Semester
SECRETARIAL AND MANAGEMENT AUDIT
(Upto 2012-13 Academic Year and 2013 Calendar Year)
Time Three hours Maximum 100 marks
SECTION A — × 8 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Discuss the area of practice of company secretary.
2. What are the objectives and scope of secretarial audit?
3. Describe the secretarial standards in search and status
reports.
4. What are the steps involved in conducting systems audit?
5. Discuss the fundamentals of management audit.
6. Distinguish between cost audit and financial audit.
7. What are the scope of securities audit?
8. State the objectives of cost audit.
Sub. Code
43
DE-2739
2
Ws 5
SECTION B — × 15 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Describe the challenges before company secretary
profession.
10. Explain the provisions of appointment of secretarial
auditor.
11. Discuss the check-list for secretarial audit under
corporate laws.
12. Explain the provisions regarding preventing fraudulent
and unfair trade practices.
13. Discuss the significance and scope of systems audit.
14. Describe the process in appraisal of management
methods of performance.
15. Briefly explain contents of cost audit report.
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