DISTANCE EDUCATION
M.B.A. DEGREE EXAMINATION, MAY 2017.
Fourth Semester
Corporate Secretaryship
SECRETARIAL AND MANAGEMENT AUDIT
(Upto 2012-2013 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 professional standards of company secretary
in practice.
2. What are the objectives of secretarial audit?
3. What are the scope and importance of status report?
4. What is meant by Securities audit? State its need.
5. What is the nature of systems audit?
6. Describe the scope of management audit.
7. Explain the principles and fundamentals of management
audit.
8. Distinguish between cost audit and financial audit.
Sub. Code
43
DE-436
2
SP 5
SECTION B — × 15 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Company secretary in practice is "exploring new
horizons"— Comment.
10. Discuss the powers of secretarial auditor.
11. How can you verify the documents relating to charges'?
12. Explain the provisions relating to issue and transfer of
securities.
13. Describe the significance of system audit.
14. Discuss the appraisal of management methods of
performance.
15. "Cost audit as an aid to management"- Explain.