PGDCAA-05
December Examination 2017
PGDCAA Examination
Auditing in Computer Environment
Paper PGDCAA-05
Time 3 Hours Max. Marks 100
Note: The question paper is divided into three sections B and C. Write answers as per given instructions.
Section A 10 × 2 20
(Very Short Answer Questions)
Note: Answer all questions. As per the nature of the question delimit your answer in one word, one sentence or maximum upto 30 words. Each question carries 2 marks.
Give any two advantages of Audit.
What is Internal control?
Give two essential elements of a good audit programme.
What is meant by Data Processing System?
Give any two purposes of management Audit.
What is the purpose of designing computer operations controls?
Mention the kinds of Audit Report.
578
PGDCAA-05 200 3 (P.T.O.)
PGDCAA-05 200 3 (Contd.)
578
(viii) What steps are necessary to be taken by auditor before
commencing the actual work of audit. Give any two points.
What is Flow chart?
What is meant by Software Development Life cycle model.
Section B 4 × 10 40
(Short Answer Questions)
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 10 marks.
What is meant by Audit? Mention the objects of an Audit.
What are the aims of Internal control so far as Financial and
Accounting aspects are concerned.
Explain various types of Data Base management systems in
brief.
What are Audit working papers? Discuss various contents of
'Permanent Audit File and Current file.'
Explain briefly the approaches to auditing in (Information
Technology) Environment.
What are 'Computer Aided Audit Techniques'? What are the
advantages of Computer Aided Audit Techniques
How will you verify the following:-
Outstanding Assets
Goodwill
Give an imaginary clean report for a company having branch.
PGDCAA-05 200 3
578
Section C 2 × 20 40
(Long Answer Questions)
Note: Answer any two questions. You have to delimit your each
answer maximum upto 500 words. Each question carries
20 marks.
10) What do you understand by 'Routine checking'? What are its
advantages and disadvantages? Explain in detail.
11) Write short notes on following:-
Letter of weakness
Use of Flow charts in evaluation of Internal control.
12) 'Installation of computer operating system has created both
benefits and problems for auditors'. Discuss the statement.
13) Explain the following
Audit Note-book
Continuous Audit Advantages and disadvantages.