{"id":13574,"date":"2026-07-16T03:28:45","date_gmt":"2026-07-16T03:28:45","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=13574"},"modified":"2026-08-31T14:08:53","modified_gmt":"2026-08-31T14:08:53","slug":"chaperwise-mcq-generic-internal-audit-manual","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=13574","title":{"rendered":"MCQs (Chapterwise)-Generic Internal Audit manual"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13574\" class=\"elementor elementor-13574\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7f1767 e-con-full e-flex e-con e-parent\" data-id=\"e7f1767\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbef736 elementor-widget elementor-widget-html\" data-id=\"dbef736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n=====================================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE AI TEST SERIES  \u2014  generic template, one subject per page\r\n=====================================================================\r\n\r\nWHAT THIS IS\r\n  A drill page for one chapter-wise MCQ bank, on any subject. Two tabs:\r\n     PRACTICE     filters, search, flagging, per-question AI tutor\r\n     PERFORMANCE  readiness engine, Focused set \/ Mock paper planner\r\n\r\nSETTING UP A NEW SUBJECT \u2014 four edits, all at the top of the script\r\n  1. CFG.quizId   unique per page. Progress is stored under this key, so\r\n                  two subjects on the same site never mix. Change it.\r\n     CFG.topic    the subject name shown in the header.\r\n     CFG.eyebrow  the exam line above it, or blank.\r\n  2. CFG.sourceUrl  the page on your site carrying the full text of the\r\n                  subject. A \"Read the source\" card then appears in the\r\n                  rail. Leave it blank and the card disappears.\r\n  3. chapterImportance   rate each chapter yourself, any relative numbers\r\n                  you like \u2014 they need not total 100. The rating drives\r\n                  the ranking, the study plan and how much of each planned\r\n                  sitting a chapter gets. A chapter you leave out falls\r\n                  back to its share of the bank and is marked \"not rated\r\n                  yet\". Empty the map and importance is never mentioned.\r\n  4. chapterQuestions    your bank, in the usual schema:\r\n                  { id, chapter, question, options[], correct, explanation }\r\n                  Chapter strings must match the importance map exactly.\r\n\r\nSTEM LAYOUT \u2014 nothing to mark up\r\n  A plain stem, a numbered statement stem and a List-I \/ List-II stem are\r\n  each laid out automatically, and all three sit in the same sheet, so\r\n  every question on the page reads the same way.\r\n\r\nRESETS\r\n  \"Reset session\"        clears only this sitting's answers.\r\n  \"Reset my performance\" wipes lifetime mastery, weak areas and flags.\r\n\r\n=====================================================================\r\n-->\r\n\r\n<meta charset=\"utf-8\">\r\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1,viewport-fit=cover\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&family=Newsreader:opsz,wght@6..72,400;6..72,500;6..72,600&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n.cdrill{\r\n  --blue-900:#12246E; --blue-800:#1B3FCB; --blue-700:#2757E8; --blue-100:#EAF0FF; --blue-50:#F5F8FF;\r\n  --gold:#E8A317; --gold-lt:#F5C55B; --gold-bg:#FFF7E4;\r\n  --ink:#0F172A; --slate:#5B6B85; --line:#DFE6F3; --paper:#FFFFFF; --wash:#F4F7FD;\r\n  --ok:#0B8457; --ok-bg:#E7F7F0; --bad:#D3313E; --bad-bg:#FDEDEE; --warn:#C2620E;\r\n  --r:14px; --shadow:0 1px 2px rgba(16,32,74,.06),0 8px 24px -12px rgba(16,32,74,.18);\r\n  \/* \u2193 paste the same value your other pages use for --serif *\/\r\n  --serif:'Newsreader',Georgia,'Times New Roman',serif;\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif; font-size:15px; line-height:1.55;\r\n  color:var(--ink); background:var(--wash); 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1fr}}\r\n.cdrill .chapchip{display:grid;grid-template-columns:26px minmax(0,1fr) auto auto;align-items:center;gap:10px;\r\n  padding:10px 16px;border:0;background:var(--paper);text-align:left;transition:background .13s;width:100%}\r\n.cdrill .chapchip:hover{background:var(--blue-50)}\r\n.cdrill .chapchip .no{font-size:11px;font-weight:800;color:var(--slate);font-variant-numeric:tabular-nums}\r\n.cdrill .chapchip .cn{font-size:12.6px;font-weight:600;color:var(--ink);letter-spacing:-.005em;\r\n  overflow:hidden;text-overflow:ellipsis;white-space:nowrap;text-transform:none}\r\n.cdrill .chapchip .cw{flex:none;font-size:10.5px;font-weight:800;background:var(--gold-bg);color:#8A6206;\r\n  border:1px solid #F2DFAE;padding:2px 8px;border-radius:99px;white-space:nowrap}\r\n.cdrill .chapchip .cc{flex:none;font-size:11px;font-weight:800;background:var(--blue-100);color:var(--blue-800);\r\n  min-width:30px;padding:3px 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Sans',sans-serif;font-weight:800;font-size:10.5px;\r\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\r\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\r\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\r\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\r\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\r\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\r\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\r\n.cdrill .btn:hover{background:var(--blue-800)}\r\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\r\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\r\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\r\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\r\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\r\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\r\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\r\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\r\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\r\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\r\n@media(max-width:700px){.cdrill .keys{display:none}}\r\n\r\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\r\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\r\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\r\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\r\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\r\n.cdrill .expl b{color:var(--blue-800)}\r\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\r\n\r\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\r\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\r\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\r\n  font-size:14px;line-height:1.65}\r\n.cdrill .ai-out b{color:var(--blue-800)}\r\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\r\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\r\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\r\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\r\n\r\n\/* ---------- rail ---------- *\/\r\n.cdrill .rail{display:grid;gap:16px;align-content:start}\r\n.cdrill .rail .card{padding:16px}\r\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\r\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\r\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\r\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\r\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\r\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\r\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\r\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\r\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\r\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\r\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\r\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\r\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\r\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\r\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\r\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\r\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\r\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\r\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\r\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\r\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\r\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\r\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\r\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\r\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\r\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\r\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\r\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\r\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\r\n  filter:drop-shadow(0 0 2px #fff)}\r\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\r\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\r\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\r\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\r\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\r\n\r\n\/* ---------- performance ---------- *\/\r\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\r\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n\r\n\/* ---------- performance blocks ---------- *\/\r\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\r\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\r\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\r\n.cdrill .pbh .txt{flex:1;min-width:0}\r\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\r\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\r\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\r\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\r\n.cdrill .bars{padding:8px 24px 18px}\r\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\r\n  border-top:1px solid #EEF2F9;margin-top:6px}\r\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\r\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\r\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\r\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\r\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\r\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\r\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring{position:relative;width:150px;height:150px}\r\n.cdrill .ring svg{transform:rotate(-90deg)}\r\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\r\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\r\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\r\n.cdrill .verdict2 b{color:#fff}\r\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\r\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\r\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.cdrill .reco:last-child{border-bottom:0}\r\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\r\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\r\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\r\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\r\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\r\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\r\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em}\r\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\r\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\r\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\r\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\r\n.cdrill .pbtn:hover{background:var(--gold-bg)}\r\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\r\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\r\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\r\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\r\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\r\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\r\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\r\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\r\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\r\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\r\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\r\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\r\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\r\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\r\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\r\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\r\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\r\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\r\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\r\n.cdrill .lrow:hover{background:#FAFCFF}\r\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\r\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\r\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\r\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\r\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\r\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\r\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\r\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\r\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\r\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\r\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\r\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\r\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\r\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\r\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\r\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\r\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\r\n.cdrill .danger b{color:var(--bad)}\r\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\r\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\r\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\r\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\r\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\r\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\r\n.cdrill .toast.show{display:block}\r\n.cdrill .toast.ok{background:var(--ok)}\r\n\r\n\/* ---------- content protection ---------- *\/\r\n.cdrill{-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;\r\n  -webkit-touch-callout:none;-webkit-tap-highlight-color:transparent}\r\n\/* inputs must stay usable, or the search box cannot be edited *\/\r\n.cdrill input,.cdrill textarea,.cdrill select{-webkit-user-select:text;user-select:text}\r\n.cdrill.allow-select{-webkit-user-select:text;user-select:text}\r\n.cdrill img,.cdrill svg{-webkit-user-drag:none;user-drag:none;pointer-events:none}\r\n.cdrill .navtoggle,.cdrill .tab,.cdrill button{-webkit-user-drag:none}\r\n\/* screen obscured while the window is not in front *\/\r\n.cdrill.veiled .qbody,.cdrill.veiled .perf,.cdrill.veiled .chaplist,.cdrill.veiled .yearlist{\r\n  filter:blur(9px);transition:filter .12s}\r\n.cdrill .veilmsg{position:absolute;inset:0;display:none;align-items:center;justify-content:center;\r\n  background:rgba(244,247,253,.72);z-index:40;font-weight:800;font-size:13.5px;color:var(--blue-900);\r\n  text-align:center;padding:20px;border-radius:var(--r)}\r\n.cdrill.veiled .veilmsg{display:flex}\r\n.cdrill{position:relative}\r\n\/* what a print or PDF export gets instead of the paper *\/\r\n.cdrill-printblock{display:none}\r\n@media print{\r\n  .cdrill{display:none!important}\r\n  .cdrill-printblock{display:block!important;padding:60px 40px;text-align:center;\r\n    font-family:'Plus Jakarta Sans',system-ui,sans-serif;color:#12246E}\r\n  .cdrill-printblock h2{font-size:20px;font-weight:800;margin:0 0 10px}\r\n  .cdrill-printblock p{font-size:13.5px;color:#5B6B85;line-height:1.7;max-width:60ch;margin:0 auto}\r\n}\r\n\r\n\/* 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class=\"hstats\">\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"tabs\" role=\"tablist\">\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n  <div class=\"goldrule\"><\/div>\r\n\r\n  <div class=\"filters\" id=\"cdFilters\">\r\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\r\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\r\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\r\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"wrap\">\r\n    <!-- ============ PRACTICE ============ -->\r\n    <div class=\"grid\" id=\"viewQuiz\">\r\n      <div>\r\n        <div class=\"toolbar\">\r\n          <div class=\"search\">\r\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\r\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\r\n          <\/div>\r\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\">\u25fb Unattempted only<\/button>\r\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\r\n        <\/div>\r\n\r\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\r\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card hide\" id=\"emptyCard\">\r\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\r\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card\" id=\"qCard\">\r\n          <div class=\"qhead\">\r\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\r\n            <span class=\"qmeta\">\r\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\r\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\r\n              <span id=\"qTags\" class=\"qtags\"><\/span>\r\n            <\/span>\r\n          <\/div>\r\n          <div class=\"qbody\">\r\n            <p class=\"stem\" id=\"qStem\"><\/p>\r\n            <div class=\"opts\" id=\"qOpts\"><\/div>\r\n            <div class=\"actions\">\r\n              <button class=\"btn\" id=\"btnCheck\">Check answer<\/button>\r\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\r\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\r\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag for review<\/span><\/button>\r\n            <\/div>\r\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\r\n\r\n            <div id=\"result\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"verdict\"><\/div>\r\n              <div class=\"expl\">\r\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\r\n                <div id=\"explBody\" class=\"body\"><\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <aside class=\"rail\">\r\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\r\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\r\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\r\n          <div class=\"legend\">\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\r\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\r\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\r\n          <\/div>\r\n        <\/section>\r\n        <div class=\"card\">\r\n          <h3>This session<\/h3>\r\n          <div class=\"score\"><b id=\"sPct\">\u2014<\/b><i id=\"sFrac\">0 of 0 correct<\/i><\/div>\r\n          <div class=\"bar\"><i id=\"sBar\" style=\"width:0\"><\/i><\/div>\r\n          <div class=\"mini\"><span id=\"sSeen\">0 attempted<\/span><span id=\"sLeft\">0 left here<\/span><\/div>\r\n          <div class=\"streak\" id=\"streak\"><\/div>\r\n        <\/div>\r\n        <div class=\"card\">\r\n          <h3 id=\"wHead\">Share on screen<\/h3>\r\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\r\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"srcCard\">\r\n          <h3>Source text<\/h3>\r\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\r\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\r\n        <\/div>\r\n      <\/aside>\r\n    <\/div>\r\n\r\n    <!-- ============ PERFORMANCE ============ -->\r\n    <div class=\"hide\" id=\"viewPerf\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\r\n        <div class=\"perf\" id=\"perfBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"veilmsg\" id=\"veilMsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n  <div class=\"toast\" id=\"toast\"><\/div>\r\n<\/div>\r\n\r\n<div class=\"cdrill-printblock\">\r\n  <h2>This test series is not available in print<\/h2>\r\n  <p>The questions, explanations and your progress are licensed for use on\r\n     PromotionExams.com and cannot be printed or saved as a PDF. Please\r\n     work through them on screen.<\/p>\r\n<\/div>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'subject-chapterwise',   \/\/ unique per subject \u2014 this is the progress key,\r\n                                    \/\/ so change it for every new page you publish\r\n  topic  : 'Generic Internal Audit Manual',          \/\/ e.g. 'CCS (Conduct) Rules, 1964'\r\n  eyebrow: '',                      \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II' \u2014 leave blank to hide\r\n  sub    : 'Chapter drills with a planner that builds your next sitting for you.',\r\n\r\n  \/* --- SOURCE PAGE ---------------------------------------------------\r\n     The page on your site that carries the full text of this subject.\r\n     A \"Read the source\" card then appears in the rail. Leave it blank\r\n     and the card disappears.                                            *\/\r\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\r\n  sourceLabel : 'full source text', \/\/ shown on the link\r\n\r\n  \/* --- IMPORTANCE ----------------------------------------------------\r\n     You set the importance of each chapter yourself, in chapterImportance\r\n     below. It drives the ranking, the study plan and the planner \u2014 the\r\n     bigger the number, the more of your next sitting that chapter gets.\r\n     It is never described as exam weightage, so it is safe on a subject\r\n     with no previous year papers.\r\n     Leave the whole map empty and the page falls back silently to each\r\n     chapter's share of the bank, and stops mentioning importance at all. *\/\r\n\r\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\r\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\r\n\r\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\r\n  priorStrength : 6,\r\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\r\n\r\n  sessionSize : 25,         \/\/ Focused set\r\n  mockSize    : 50          \/\/ Mock paper\r\n};\r\n\r\n\/* =====================================================================\r\n   2. CHAPTER IMPORTANCE  \u2190 you set this by hand\r\n   Keys do NOT have to match your chapter names exactly. Anything that\r\n   starts with a chapter or appendix number is matched on that number\r\n   alone, so 'Ch 2' finds 'CH 2: GENERAL OUTLINES OF THE SYSTEM OF\r\n   ACCOUNTS', and 'Apndx 5' finds 'APPENDIX 5: PRINCIPLES AND RULES...'.\r\n   Chapter, Chap, CH, Ch-2, 2. \u2014 all read the same. For appendices:\r\n   Appendix, Apndx, Appx, Annex, Annexure, in digits or roman numerals.\r\n   A key with no number falls back to a loose text match.\r\n   Numbers are relative: they need NOT total 100. A chapter you leave\r\n   out is given its share of the bank instead and is marked \"not rated\r\n   yet\" in the performance table.\r\n   Empty this map altogether to switch importance off everywhere.\r\n   ===================================================================== *\/\r\nconst chapterImportance = {\r\n  'Ch 1' : 30,\r\n  'Ch 2' : 45,\r\n  'Ch 3' : 25\r\n  \/\/ 'Apndx 1' : 25,   \u2190 appendices work the same way\r\n};\r\n\r\n\/* =====================================================================\r\n   3. QUESTION BANK  \u2190 PASTE YOUR BANK HERE\r\n   { id, chapter, question, options[], correct, explanation }\r\n     id          unique within its chapter\r\n     chapter     must match a key in chapterImportance exactly\r\n     correct     0-indexed\r\n     explanation may contain HTML; cite the rule or paragraph in <b> tags\r\n   A stem may carry \"\\n1. ...\" statement lines or a \"List-I \/ List-II\"\r\n   block \u2014 both are laid out automatically, and so is a plain stem.\r\n   The three below are only samples so the page renders on first open.\r\n   Delete them.\r\n   ===================================================================== *\/\r\nconst chapterQuestions = [\r\n\r\n  {\r\n    id: 1,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Accountability is described as a core principle in:\",\r\n    options: [\r\n      \"The COSO internal control framework\",\r\n      \"Risk based auditing\",\r\n      \"Compliance and regularity audit\",\r\n      \"Democratically elected governments\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, para on accountability (p. 5)<\/b> \u2014 'Accountability is a core principle in democratically elected governments and stakeholders wish to be assured that...' The proposition is made about the form of government, not about any audit technique. COSO is the framework of five key concepts discussed later at p. 9, risk based auditing is the approach explained in Chapter III at p. 18, and compliance or regularity audit is the traditional form of audit that reports deviations from controls.\"\r\n  },\r\n\r\n  {\r\n    id: 2,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Governments have traditionally relied upon in-built controls in the governance systems such as 'checks and balances' and:\",\r\n    options: [\r\n      \"Retention of records\",\r\n      \"Top-level reviews\",\r\n      \"Segregation of duties\",\r\n      \"Physical safeguards\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, para on accountability (p. 5)<\/b> \u2014 governments have relied on 'checks and balances' and 'segregation of duties' to promote accountability in governance structures. The three distractors are all genuine control activities, but they are drawn from the illustrative box of control activities at p. 11 and are not the pair named as the traditional in-built controls of the governance system. Segregation of duties appears in both places, being described at p. 11 as separating authorization, custody and record keeping roles.\"\r\n  },\r\n\r\n  {\r\n    id: 3,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Audits which seek to report on deviations from established controls by offices and officials in the performance of their duties as part of regular work are known as:\",\r\n    options: [\r\n      \"Propriety audits\",\r\n      \"Performance audits\",\r\n      \"Compliance or Regularity audits\",\r\n      \"Fraud and financial irregularity audits\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, para preceding Risks and Controls (p. 6)<\/b> \u2014 such audits are 'known as Compliance Audits or Regularity Audits.' The distractors are the other species listed in Chapter III: propriety audit looks beyond the formality of expenditure to its wisdom, faithfulness and economy (p. 16); performance audit tests economy, efficiency and effectiveness (p. 17); and fraud and financial irregularity audits verify the existence and magnitude of a suspected fraud, being taken up on discovery or suspicion (p. 18).\"\r\n  },\r\n\r\n  {\r\n    id: 4,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The primary difference between the traditional and the modern approach to internal audit lies in:\",\r\n    options: [\r\n      \"The substitution of statistical sampling for judgemental sampling\",\r\n      \"The explicit recognition of the concepts of 'risks' and 'controls'\",\r\n      \"The introduction of computer assisted audit techniques in place of manual checking\",\r\n      \"The constitution of Audit Committees headed by the Secretary\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, para preceding Risks and Controls (p. 6)<\/b> \u2014 the primary difference 'lies in the explicit recognition of the concepts of risks and controls in modern internal audit practice.' The other options are genuine features of modern practice but none is identified as the primary point of departure: sampling methods are discussed in Chapter III, CAATs at p. 20, and the Audit Committee chaired by the Secretary is the oversight mechanism prescribed in Chapter IV.\"\r\n  },\r\n\r\n  {\r\n    id: 5,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"A risk is best understood as:\",\r\n    options: [\r\n      \"A deviation from the prescribed rules and orders detected during the course of an audit\",\r\n      \"A weakness in the design of a key control identified at the planning stage\",\r\n      \"The possibility of an event occurring that will have an adverse impact on the achievement of objectives\",\r\n      \"An event which has already resulted in loss, misuse or damage to public resources\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 6)<\/b> \u2014 'Risks can be understood as the possibility of an event occurring that will have an adverse impact on the achievement of objectives.' The definition is prospective and turns on possibility, which is why options (a) and (d) fail: they describe events that have already happened. Deviations from rules are the subject matter of the traditional compliance audit, and design weakness in a key control is what the auditor evaluates during the planning phase of an engagement under Chapter V.\"\r\n  },\r\n\r\n  {\r\n    id: 6,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"For an organisation to be protected from risk, each risk is required to be identified, assessed and measured in terms of:\",\r\n    options: [\r\n      \"Severity and materiality\",\r\n      \"Probability and residual exposure\",\r\n      \"Frequency and the cost of the countermeasure\",\r\n      \"Impact, that is severity, and likelihood of occurrence, that is probability\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 6)<\/b> \u2014 each risk must be 'measured in terms of impact (severity) and likelihood of occurrence (probability) and then an appropriate response is developed.' The Manual equates impact with severity and likelihood with probability, and these are the two axes of the risk matrix at Figure 1. Materiality belongs to audit sampling in Chapter III, where it is expressly stated not to be a consideration where compliance is required by law, and the cost of the countermeasure is relevant to acceptable risk, not to measurement.\"\r\n  },\r\n\r\n  {\r\n    id: 7,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"In the risk rating matrix, the numerical value assigned to a 'Moderate' rating on either axis is:\",\r\n    options: [\r\n      \"1\",\r\n      \"2\",\r\n      \"3\",\r\n      \"4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, Figure 1, risk matrix (p. 6)<\/b> \u2014 the probability axis is graded 'High (3), Moderate (2), Low (1)' and the severity of impact axis is graded 'Low (1), Moderate (2), High (3)'. Moderate therefore carries the value 2 on both axes, Low carries 1 and High carries 3. There is no value 4 in the matrix; the highest score obtainable is the product of the two extreme values on a three-point scale.\"\r\n  },\r\n\r\n  {\r\n    id: 8,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Response to risk)\\nA. Transfer\\nB. Tolerate\\nC. Terminate\\nD. Treat\\nList-II (Illustration)\\n1. Cessation of the activity itself\\n2. Obtaining insurance\\n3. Institution of appropriate control activities\\n4. The adverse outcome from the risk is inconsequential\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-1, B-4, C-2, D-3\",\r\n      \"A-2, B-3, C-1, D-4\",\r\n      \"A-4, B-2, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 8)<\/b> \u2014 'The options available at this stage are to transfer, tolerate, terminate or treat the risk.' Insurance is given as the example of transferring; a risk may be tolerated where the cost of control outweighs the consequential benefits or where the adverse outcome is inconsequential; termination may require 'cessation of the activity itself'; and treatment is effected through appropriate control activities, which the Manual calls the most obvious choice before Ministries and Departments and hence the most relevant for its own purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 9,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"A risk cause in respect of which no data is available to show the ability to meet requirements is rated as being of which likelihood?\",\r\n    options: [\r\n      \"High\",\r\n      \"Moderate\",\r\n      \"Low\",\r\n      \"Acceptable\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, Figure 1, Risk Cause Likelihood table (p. 7)<\/b> \u2014 under Moderate, 'No data available to show the ability to meet requirements'. The trap lies in the neighbouring rows, which turn on the presence of data rather than its absence: under High, 'Performance data shows evidence of an inability to meet the requirements', and under Low, 'Performance data shows evidence that the requirements will be met'. 'Acceptable' is not a likelihood rating at all but describes a risk that is understood and tolerated (p. 8).\"\r\n  },\r\n\r\n  {\r\n    id: 10,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Consider the following statements regarding a risk cause whose likelihood is rated as High:\\n1. It is highly likely to occur.\\n2. Performance data shows evidence of an inability to meet the requirements.\\n3. The process is somewhat difficult to perform.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Figure 1, Risk Cause Likelihood table (p. 7)<\/b> \u2014 the High row records that the event 'is highly likely to occur', that performance data shows 'evidence of an inability to meet the requirements' and that 'the process is extremely difficult to perform'. Statement 3 is wrong only by a single word: 'somewhat difficult to perform' is the descriptor placed against Moderate, whereas High requires the process to be extremely difficult. A process that is common and not difficult to perform indicates Low likelihood.\"\r\n  },\r\n\r\n  {\r\n    id: 11,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"All of the following questions are required to be asked while analyzing risks EXCEPT:\",\r\n    options: [\r\n      \"What can go wrong?\",\r\n      \"What is the probability of it going wrong?\",\r\n      \"What are the consequences?\",\r\n      \"What will it cost to eliminate the risk entirely?\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 7)<\/b> \u2014 the three prescribed questions are 'What can go wrong? What is the probability of it going wrong? What are the consequences?' Cost is certainly relevant to the Manual's scheme, but it enters at a different stage: at p. 9 it is said that since controls have associated costs the benefits of risk reduction must be greater than the cost of controls, and the cost of an effective countermeasure is what defines acceptable risk. It is not one of the three analysis questions.\"\r\n  },\r\n\r\n  {\r\n    id: 12,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Obtaining insurance in respect of an identified risk is an example of:\",\r\n    options: [\r\n      \"Tolerating the risk\",\r\n      \"Transferring the risk\",\r\n      \"Terminating the risk\",\r\n      \"Treating the risk\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 8)<\/b> \u2014 'Obtaining insurance is an example of transferring the risk.' Tolerating means living with the risk where the cost of control outweighs the consequential benefits or the adverse outcome is inconsequential; terminating may require cessation of the activity itself where grave consequences or complete failure of the scheme are likely; and treating means addressing the risk through appropriate control activities, which the Manual identifies as the option most relevant for its own purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 13,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The risk which may still remain even after instituting the necessary controls is termed:\",\r\n    options: [\r\n      \"Residual risk\",\r\n      \"Inherent risk\",\r\n      \"Entity-wide risk\",\r\n      \"Control risk\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 8)<\/b> \u2014 'Some risk may still remain, even after instituting necessary controls, but it may be advisable to tolerate such residual risk especially if the costs to eliminate these are very high and they are found to be within acceptable limits.' The Manual uses only this expression here. 'Entity-wide risks' is a distinct expression used in Chapter V, where significant entity-wide risks identified at the institutional level must be assessed again at the audit engagement level.\"\r\n  },\r\n\r\n  {\r\n    id: 14,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"A risk that is understood and tolerated, usually because the cost or difficulty of implementing an effective countermeasure exceeds the expectation of loss, is described as:\",\r\n    options: [\r\n      \"A moderate risk\",\r\n      \"A residual risk\",\r\n      \"An acceptable risk\",\r\n      \"A low probability risk\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, Risks and Controls (pp. 8-9)<\/b> \u2014 'Acceptable risk is a risk that is understood and tolerated usually because the cost or difficulty of implementing an effective countermeasure exceeds the expectation of loss.' Residual risk in option (b) is the related but distinct idea of what survives after controls have been instituted; it becomes acceptable only when the cost test is satisfied. Moderate and Low are ratings on the likelihood scale of Figure 1 and describe the chance of occurrence, not the decision to live with a risk.\"\r\n  },\r\n\r\n  {\r\n    id: 15,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The judgement as to what constitutes 'acceptable risk' is exercised by:\",\r\n    options: [\r\n      \"The Management\",\r\n      \"The Internal Audit Wing\",\r\n      \"The Audit Committee\",\r\n      \"The Financial Adviser\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 9)<\/b> \u2014 'What is acceptable risk is a judgement that is exercised by the Management.' The allocation of this judgement to management is consistent with the position taken throughout the Manual that internal audit evaluates and reports on controls but does not assume management responsibility, a proposition repeated in Chapter III in relation to consulting services. The Audit Committee's role under Chapter IV is oversight of the internal audit function, not the fixing of risk tolerance in individual cases.\"\r\n  },\r\n\r\n  {\r\n    id: 16,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Since controls have associated costs, it is important to ensure that:\",\r\n    options: [\r\n      \"The cost of controls does not exceed ten percent of the sanctioned outlay\",\r\n      \"The benefits of risk reduction are greater than the cost of controls\",\r\n      \"Preventive controls are preferred to detective controls in every case\",\r\n      \"Every identified risk is eliminated before the activity is commenced\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, Risks and Controls (p. 9)<\/b> \u2014 'Since controls have associated costs, it is important to ensure that the benefits of risk reduction are greater than the cost of controls.' The same reasoning is repeated at p. 10, where it is said that it may sometimes be prudent to live with a risk because the costs of eliminating it may be much more than the benefits likely to accrue. The ten percent figure in option (a) belongs to Chapter III, where a sample size of ten percent or more is regarded as reasonable.\"\r\n  },\r\n\r\n  {\r\n    id: 17,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Stage of the risk management process)\\nA. Context\\nB. Identification\\nC. Analysis\\nD. Evaluation\\nList-II (Activity)\\n1. Comprehend the nature of the risk and determine its level\\n2. Compare the results of risk analysis with risk criteria\\n3. Understand organizational objectives and the external and internal environment\\n4. Find, recognize and describe risks\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-4, B-3, C-2, D-1\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, Figure 3, Risk Management Process (p. 8)<\/b> \u2014 the stages read: Context, 'understand organizational objectives and the external and internal environment'; Identification, 'find, recognize and describe risks'; Analysis, 'comprehend the nature of risk and determine the level of a risk'; and Evaluation, 'compare the results of risk analysis with risk criteria to determine whether the risk is acceptable'. Prioritisation of risks also belongs to Evaluation, while modification of the risk belongs to the fifth stage, Response.\"\r\n  },\r\n\r\n  {\r\n    id: 18,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The 'risk statement' written while identifying risks is required to include:\",\r\n    options: [\r\n      \"Impact, likelihood, severity and probability\",\r\n      \"Criteria, condition, cause and effect\",\r\n      \"Objectives, risks, controls and tests\",\r\n      \"Sources, events, causes and consequences\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Figure 3, Risk Management Process (p. 8)<\/b> \u2014 at the identification stage one must 'write a risk statement that includes sources, events, causes and consequences'. Option (b) is a deliberate trap drawn from Chapter V, where audit observations are developed using the 5C framework of criteria, condition, consequence or effect, cause and corrective action. Impact and likelihood in option (a) are determined one stage later, during analysis.\"\r\n  },\r\n\r\n  {\r\n    id: 19,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Arrange the following stages of the risk management process in their correct order:\\n1. Evaluation\\n2. Identification\\n3. Context\\n4. Analysis\",\r\n    options: [\r\n      \"2, 3, 4, 1\",\r\n      \"3, 4, 2, 1\",\r\n      \"2, 4, 3, 1\",\r\n      \"3, 2, 4, 1\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Figure 3, Risk Management Process (p. 8)<\/b> \u2014 the numbered sequence runs Context, Identification, Analysis, Evaluation and Response, followed by Monitoring and by Reporting and Communication, the second stage requiring one to 'find, recognize, and describe risks'. Context comes first because organizational objectives and the internal and external environment must be understood before risks can be found, recognized and described. Identification, Analysis and Evaluation are bracketed together in the diagram as Risk Assessment, and Response follows only after risks have been prioritised.\"\r\n  },\r\n\r\n  {\r\n    id: 20,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Internal control is best described as:\",\r\n    options: [\r\n      \"An integral process operated by an organization's management and personnel, designed to address risks and provide reasonable assurance in pursuit of the mission\",\r\n      \"An appraisal activity established or provided as a service to an entity to examine and monitor the adequacy of internal control\",\r\n      \"An independent management function involving a continuous critical appraisal of the functioning of an entity\",\r\n      \"A managerial control which functions by measuring and evaluating the effectiveness of other controls\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 9)<\/b> \u2014 'Internal Control is an integral process that is operated by an organization's management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of organization's mission, the following general objectives are achieved.' Every distractor here defines internal <i>audit<\/i>, not internal control: option (b) is ISSAI 1003, option (c) is the ICAI definition, and option (d) is the Institute of Internal Auditors formulation quoted in footnote 2 to Chapter III.\"\r\n  },\r\n\r\n  {\r\n    id: 21,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"All of the following are general objectives which internal control is designed to achieve EXCEPT:\",\r\n    options: [\r\n      \"Executing orderly, ethical, economical, efficient and effective operations\",\r\n      \"Fulfilling accountability obligations\",\r\n      \"Complying with applicable laws and regulations\",\r\n      \"Ensuring that the financial statements present a true and fair view\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 9)<\/b> \u2014 the four general objectives are orderly, ethical, economical, efficient and effective operations; fulfilment of accountability obligations; compliance with applicable laws and regulations; and 'safeguarding resources against loss, misuse and damage'. The true and fair view in option (d) is the object of financial audit as defined in Chapter III (p. 17), which in the case of government accounts is performed by the C&AG and not by the internal control system.\"\r\n  },\r\n\r\n  {\r\n    id: 22,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The internal control framework which is widely accepted across organisations and countries the world over has been developed by:\",\r\n    options: [\r\n      \"The International Organisation of Supreme Audit Institutions\",\r\n      \"The Chartered Institute of Public Finance and Accountancy\",\r\n      \"The Committee of Sponsoring Organizations\",\r\n      \"The Institute of Chartered Accountants of India\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 9)<\/b> \u2014 'Committee of Sponsoring Organizations (COSO) has developed an internal control framework that is widely accepted across organisations and countries, the world over.' The distractors are the three bodies whose <i>definitions of internal audit<\/i> are reproduced in Chapter III: INTOSAI through ISSAI 1003, CIPFA in its assurance-function formulation, and ICAI in its independent-management-function formulation. None of them authored the five-component control framework.\"\r\n  },\r\n\r\n  {\r\n    id: 23,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"All of the following are key concepts of the widely accepted internal control framework EXCEPT:\",\r\n    options: [\r\n      \"Control environment\",\r\n      \"Control activities\",\r\n      \"Information and communication\",\r\n      \"Risk response\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 9)<\/b> \u2014 the key concepts are 'Control environment, Risk assessment, Control activities, Information and communication, Monitoring.' The fifth concept is risk <i>assessment<\/i>, not risk response. Response is the fifth stage of the risk management process depicted at Figure 3, where the risk is modified by mitigating, avoiding, transferring or accepting it, and it belongs to that separate sequence rather than to the five components of internal control.\"\r\n  },\r\n\r\n  {\r\n    id: 24,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The component which sets the tone of an organisation and includes the integrity and ethical values of the individuals and of the organisation as a whole is:\",\r\n    options: [\r\n      \"Risk assessment\",\r\n      \"Control activities\",\r\n      \"Monitoring\",\r\n      \"Control environment\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 10)<\/b> \u2014 'This control environment sets the tone of an organisation and includes integrity, ethical values of the individuals and of the organisation as a whole.' The control pyramid at Figure 5 makes the same point by placing the control environment at the base against the caption 'setting the tone at the top'. Risk assessment is the identification and analysis of relevant risks, control activities are the actions that address identified risks, and monitoring is the reviewing and managing of control systems.\"\r\n  },\r\n\r\n  {\r\n    id: 25,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The elements of risk assessment are:\",\r\n    options: [\r\n      \"Risk identification, risk evaluation and risk acceptance\",\r\n      \"Risk identification, risk analysis and risk response\",\r\n      \"Risk context, risk analysis and risk monitoring\",\r\n      \"Risk measurement, risk mitigation and risk reporting\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 10)<\/b> \u2014 'Elements of risk assessment are risk identification, risk evaluation (assessing the likelihood and significance of the risk and then categorising the risk as High, Medium or Low) and risk acceptance (understanding and defining the level of risk the organisation is able to live with).' Option (b) confuses these with the stages of Figure 3, where identification and analysis are followed by evaluation and then response; response is not an element of risk assessment.\"\r\n  },\r\n\r\n  {\r\n    id: 26,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Assessing the likelihood and significance of a risk and then categorising it as High, Medium or Low constitutes:\",\r\n    options: [\r\n      \"Risk identification\",\r\n      \"Risk evaluation\",\r\n      \"Risk acceptance\",\r\n      \"Risk monitoring\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 10)<\/b> \u2014 risk evaluation means 'assessing the likelihood and significance of the risk and then categorising the risk as High, Medium or Low'. Risk acceptance is the distinct exercise of understanding and defining the level of risk the organisation is able to live with. Note the vocabulary: this categorisation uses High, Medium and Low, whereas the likelihood table at Figure 1 grades causes as High, Moderate and Low.\"\r\n  },\r\n\r\n  {\r\n    id: 27,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Control activities are primarily of two types, namely:\",\r\n    options: [\r\n      \"Entity-level and activity-level\",\r\n      \"Manual and automated\",\r\n      \"Ongoing and separate\",\r\n      \"Preventive and detective\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 10)<\/b> \u2014 'Control activities are primarily of two types, preventive controls (prevent a risk from occurring) and detective controls (controls that help to discover inaccuracies, misconduct etc.).' Option (c) reproduces the classification of monitoring at p. 12, where monitoring activities comprise ongoing monitoring activities and separate evaluations. Entity-level controls in option (a) are the subject of Figure 6, which lists attributes of each component at the entity level.\"\r\n  },\r\n\r\n  {\r\n    id: 28,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Which of the following is an example of a detective control?\",\r\n    options: [\r\n      \"Barring entry of unauthorised personnel in government offices\",\r\n      \"Limiting access to sensitive information\",\r\n      \"Segregation of duties\",\r\n      \"Preparing bank reconciliation statements\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 10)<\/b> \u2014 detective controls 'help to discover inaccuracies, misconduct etc. e.g. preparing bank reconciliation statements, monitoring and supervision etc.' The other three options are the three illustrations expressly given of preventive controls, which prevent a risk from occurring: barring entry of unauthorised personnel, segregation of duties and limiting access to sensitive information. The distinction turns on whether the control operates before the event or discovers it afterwards.\"\r\n  },\r\n\r\n  {\r\n    id: 29,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Control activity)\\nA. Segregation of duties\\nB. Authorization of transactions\\nC. Retention of records\\nD. Physical safeguards\\nList-II (Description)\\n1. Review of particular transactions by an appropriate person\\n2. Use of cameras, locks and physical barriers to protect property\\n3. Separating authorization, custody and record keeping roles\\n4. Maintaining documentation to substantiate transactions\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-2, B-1, C-4, D-3\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter II, examples of control activities (p. 11)<\/b> \u2014 the box defines segregation of duties as 'separating authorization, custody, and record keeping roles'; authorization of transactions as 'review of particular transactions by an appropriate person'; retention of records as 'maintaining documentation to substantiate transactions'; and physical safeguards as 'use of cameras, locks, physical barriers, etc. to protect property'. The trap is the overlap of vocabulary between A and B, since both use the word authorization for different purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 30,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Ensuring that access to systems and data is restricted to authorized personnel, such as through usage of passwords and review of access logs, is an example of:\",\r\n    options: [\r\n      \"IT application controls\",\r\n      \"Physical safeguards\",\r\n      \"IT security controls\",\r\n      \"Authorization of transactions\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, examples of control activities (p. 11)<\/b> \u2014 'IT Security controls - Controls to ensure that access to systems and data is restricted to authorized personnel, such as usage of passwords and review of access logs.' IT application controls are the separate category of 'controls over information processing enforced by IT applications', illustrated by edit checks, numerical sequencing of transactions and comparison of file totals with control accounts. Physical safeguards concern cameras, locks and barriers protecting property.\"\r\n  },\r\n\r\n  {\r\n    id: 31,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"For controls to function effectively, communication is required to flow:\",\r\n    options: [\r\n      \"Only upward, from the field formations to the Ministry\",\r\n      \"From the Audit Committee to the internal audit wing\",\r\n      \"Between the internal auditor and the head of the auditee office\",\r\n      \"Down, across and up the organization, through all components and the entire structure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 12)<\/b> \u2014 'Management must receive feedback about control activities in a timely and reliable manner. Hence, communication should flow down, across and up the organization, through all components and the entire structure.' Figure 6 makes the same requirement an entity-level attribute in the form of 'effective communication down, across, up the organization'. The channels in options (b) and (c) exist under Chapters IV and V but do not answer the general requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 32,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Monitoring activities in respect of the internal control system normally comprise:\",\r\n    options: [\r\n      \"Entity-level controls and activity-level controls\",\r\n      \"Preventive controls and detective controls\",\r\n      \"Ongoing monitoring activities and separate evaluations\",\r\n      \"Assurance engagements and consulting engagements\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 12)<\/b> \u2014 'Monitoring activities normally comprise ongoing monitoring activities and \/or separate evaluations.' Option (b) is the classification of control activities at p. 10, and option (d) is the classification of internal audit services in Chapter III, where assurance and consulting are described as the two primary services expected from internal auditors. Only option (c) answers the classification of monitoring.\"\r\n  },\r\n\r\n  {\r\n    id: 33,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"Internal control is most effective when controls are:\",\r\n    options: [\r\n      \"Built in and not superimposed on the entity's systems and operations\",\r\n      \"Superimposed upon the entity's existing systems and operations\",\r\n      \"Tested by an external agency at regular and defined intervals\",\r\n      \"Documented in a separate control manual for each division\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 12)<\/b> \u2014 'Internal control is most effective when controls are built in and not superimposed on the entity's systems and operations.' The reason given follows immediately: in-built controls 'support quality and empowerment initiatives, avoid unnecessary costs and enable quick response to changing conditions'. External testing in option (c) corresponds to the periodic external review by the O\/o CGA described in Chapter III, which is a quality assurance device for internal audit and not a design principle for controls.\"\r\n  },\r\n\r\n  {\r\n    id: 34,\r\n    chapter: \"CH 2: THEORETICAL FRAMEWORK\",\r\n    question: \"The function of reviewing the internal control system is entrusted to:\",\r\n    options: [\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"Internal Audit, itself a critical component of that system\",\r\n      \"The office of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter II, Internal Control Framework (p. 12)<\/b> \u2014 'Internal Audit, itself a critical component of the internal control system, is entrusted with this review function.' This dual character is what Chapter III calls a unique position, since internal audit is both part of the internal control system and required to comment on the adequacy and effectiveness of other internal controls. The C&AG conducts external financial audit, and the Audit Committee exercises oversight over internal audit rather than performing the review itself.\"\r\n  },\r\n\r\n  {\r\n    id: 35,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The need for an internal audit function in Ministries and Departments primarily stems from:\",\r\n    options: [\r\n      \"The requirement that government accounts be certified by the Comptroller and Auditor General\",\r\n      \"The need to detect fraud and financial irregularities in the spending units\",\r\n      \"The need for feedback to Management through periodic review of internal controls\",\r\n      \"The need to ensure that the budget provision of the year does not lapse\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Internal Audit (p. 13)<\/b> \u2014 'The need for an Internal Audit function in Ministries and Departments primarily stems from the need for feedback to Management through periodic review of internal controls.' Fraud detection in option (b) is the object of a distinct and occasional engagement, the fraud and financial irregularity audit, which is taken up only on discovery or suspicion of a fraud. Certification of government accounts is the province of the C&AG under financial audit.\"\r\n  },\r\n\r\n  {\r\n    id: 36,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The primary function of an internal audit practice is:\",\r\n    options: [\r\n      \"Measurement and effectiveness of other controls\",\r\n      \"Certification of the truth and fairness of the financial statements\",\r\n      \"Appraisal, monitoring and evaluation of individual schemes\",\r\n      \"Supervision of the accounting work of the Pay and Accounts Offices\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Internal Audit (p. 13)<\/b> \u2014 'The primary function of an internal audit practice is thus measurement and effectiveness of other controls.' Option (c) is a genuine responsibility but it flows from a different instrument, the revised charter of Financial Advisers of June 2006 reproduced in Chapter I, which lists appraisal, monitoring and evaluation of individual schemes as one of the focus areas. Certification of financial statements belongs to the C&AG.\"\r\n  },\r\n\r\n  {\r\n    id: 37,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The internal audit function has been defined as an appraisal activity established or provided as a service to an entity in:\",\r\n    options: [\r\n      \"ISSAI 1003\",\r\n      \"The definition adopted by the Chartered Institute of Public Finance and Accountancy\",\r\n      \"Rule 64 of the General Financial Rules 2005\",\r\n      \"The revised charter of Financial Advisers of 2006\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Definitions (p. 13)<\/b> \u2014 'INTOSAI's standard ISSAI 1003 defines the internal audit function as an appraisal activity established or provided as a service to an entity.' Rule 64 of GFR 2005, cited in Chapter I and Chapter IV, does something quite different: it designates the Secretary of the Ministry as Chief Accounting Authority responsible for financial management. The CIPFA formulation calls internal audit an assurance function, not an appraisal activity.\"\r\n  },\r\n\r\n  {\r\n    id: 38,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Internal audit has been described as an assurance function that primarily provides an independent and objective opinion to the organisation on the control environment comprising:\",\r\n    options: [\r\n      \"Planning, execution and monitoring\",\r\n      \"Economy, efficiency and effectiveness\",\r\n      \"People, processes and systems\",\r\n      \"Risk management, control and governance\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Definitions (p. 13)<\/b> \u2014 the CIPFA formulation speaks of 'an independent and objective opinion to the organisation on the control environment comprising risk management, control and governance by evaluating its effectiveness in achieving the organisation's objectives.' The same trinity recurs in the IIA definition, which requires evaluation and improvement of the effectiveness of risk management, control and governance processes. Option (b) is the content of performance audit, and option (a) is what audit examines while evaluating spending units under the model charter in Chapter IV.\"\r\n  },\r\n\r\n  {\r\n    id: 39,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Body)\\nA. INTOSAI\\nB. CIPFA\\nC. IIA\\nD. ICAI\\nList-II (Description of internal audit)\\n1. An independent, objective assurance and consulting activity designed to add value\\n2. An appraisal activity established or provided as a service to an entity\\n3. An independent management function involving a continuous critical appraisal of the functioning of an entity\\n4. An assurance function providing an independent and objective opinion on the control environment\",\r\n    options: [\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Definitions (pp. 13-14)<\/b> \u2014 ISSAI 1003 of INTOSAI calls it 'an appraisal activity established or provided as a service to an entity'; CIPFA calls it 'an assurance function' giving an independent and objective opinion on the control environment; the IIA calls it 'an independent, objective assurance and consulting activity designed to add value'; and ICAI calls it 'an independent management function, which involves a continuous critical appraisal of the functioning of an entity'. Only ICAI uses the expression management function.\"\r\n  },\r\n\r\n  {\r\n    id: 40,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The remit of internal audit was enlarged by the revised charter of Financial Advisors issued by the Ministry of Finance in:\",\r\n    options: [\r\n      \"June 2006\",\r\n      \"September 2014\",\r\n      \"April 2005\",\r\n      \"January 1976\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Definitions (p. 14)<\/b> \u2014 the role assigned to Internal Audit Wings in 'the Revised Charter of Financial Advisors issued by Ministry of Finance in June 2006' enlarged the remit of internal audit; Chapter I identifies the instrument as O.M. F.No.5(6)\/L&C\/2006 dated June 1, 2006. The other dates are real but belong elsewhere: the Manual itself is dated 30th September 2014, the General Financial Rules referred to are of 2005, and departmentalization of accounts took place in 1976.\"\r\n  },\r\n\r\n  {\r\n    id: 41,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The two primary services expected from internal auditors are:\",\r\n    options: [\r\n      \"Regularity audit and propriety audit\",\r\n      \"Financial audit and performance audit\",\r\n      \"Assurance services and consulting services\",\r\n      \"Compliance audit and risk based audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Definitions (p. 14)<\/b> \u2014 internal auditors may provide a range of services including audit activities and other value added services, 'However, Assurance and Consulting services are the two primary services expected from Internal Auditors.' The pairs offered in the other options are all genuine categories in the Manual, but regularity, propriety, financial and performance audit are <i>types<\/i> of audit listed at pp. 16-17, and risk based auditing is an approach rather than a service.\"\r\n  },\r\n\r\n  {\r\n    id: 42,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The internal auditor's objective assessment of evidence to provide an independent opinion or conclusion regarding processes, systems or mechanisms put in place by the executive constitutes:\",\r\n    options: [\r\n      \"Consulting services\",\r\n      \"Propriety audit\",\r\n      \"A quality assurance review\",\r\n      \"Assurance services\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Definitions (p. 14)<\/b> \u2014 'Assurance services are the internal auditor's objective assessment of evidence to provide an independent opinion or conclusion regarding processes, systems, or mechanisms put in place by the executive to ensure achievement of objectives and accomplishment of goals.' Consulting services are distinguished at p. 15 as advisory in nature and focussed on positive recommendations, and they are generally performed at the specific request of the government agency.\"\r\n  },\r\n\r\n  {\r\n    id: 43,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Consulting services rendered by internal audit are:\",\r\n    options: [\r\n      \"Advisory in nature and generally performed at the specific request of the government agency\",\r\n      \"Mandatory in nature and performed as part of the approved annual audit programme\",\r\n      \"Performed only where a fraud or financial irregularity is suspected\",\r\n      \"Confined to certification of statements prepared by the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Definitions (p. 15)<\/b> \u2014 'Consulting services, on the other hand, are advisory in nature, focussed on positive recommendations to improve performance and\/ or controls and are generally performed at the specific request of the government agency.' Option (c) describes fraud and financial irregularity audits, which internal audit may be requested to conduct as a result of discovery or suspicion of a fraud, and which are a type of audit rather than a consulting engagement.\"\r\n  },\r\n\r\n  {\r\n    id: 44,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The independence of the internal audit function is required to be ensured through:\",\r\n    options: [\r\n      \"An internal audit charter and a clear mandate\",\r\n      \"Rotation of the audit teams once in every three years\",\r\n      \"The Code of Ethics issued by the Institute of Internal Auditors\",\r\n      \"Direct reporting by the audit teams to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Types of Internal Audit, opening para (p. 16)<\/b> \u2014 'its independence should be ensured through an internal audit charter and a clear mandate.' The model charter in Chapter IV develops the point by adding that performance against the Guidelines and Code of Ethics issued by the office of the Controller General of Accounts, and not those of the IIA, will be reviewed periodically by that office.\"\r\n  },\r\n\r\n  {\r\n    id: 45,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"The quality of internal audit and the performance of internal audit wings is to be assured by:\",\r\n    options: [\r\n      \"An annual review conducted by the Financial Adviser alone\",\r\n      \"Establishing an Audit Committee in the Ministry and an external review conducted by the office of the Controller General of Accounts\",\r\n      \"Peer review by the internal audit wings of other Ministries\",\r\n      \"Certification of the internal audit reports by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter III, Types of Internal Audit, opening para (p. 16)<\/b> \u2014 quality 'should be assured by instituting an effective oversight mechanism in the Ministry by establishing an Audit Committee in the Ministry and through an external review conducted by the office of Controller General of Accounts.' The Financial Adviser is the Vice Chairperson of that Committee under Chapter IV and exercises supervision, but the oversight mechanism is the Committee together with the external review, not the Financial Adviser acting alone.\"\r\n  },\r\n\r\n  {\r\n    id: 46,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"All of the following are types of audit which internal audit may be required to conduct in government entities EXCEPT:\",\r\n    options: [\r\n      \"Propriety audit\",\r\n      \"Performance audit\",\r\n      \"Audit of autonomous bodies\",\r\n      \"Certification of the annual appropriation accounts of the Ministry\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Types of Internal Audit (p. 16)<\/b> \u2014 internal audit 'may be required to conduct various types of audit including regularity audit, propriety audit, performance audit, audit of autonomous bodies, IT audit, financial audit etc.' Certification is not among them; where financial audit of government accounts is concerned, p. 17 places it expressly with the C&AG, whose function is to provide reasonable assurance that the financial statements present a true and fair view.\"\r\n  },\r\n\r\n  {\r\n    id: 47,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Verifying that expenditure conforms to the laws, rules, regulations and orders governing the powers to incur and sanction expenditure is the primary focus of:\",\r\n    options: [\r\n      \"Regularity audit\",\r\n      \"Propriety audit\",\r\n      \"Performance audit\",\r\n      \"Financial audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Regularity Audit (p. 16)<\/b> \u2014 'Regularity Audit primarily focuses on verifying that the expenditure conforms to the laws, rules, regulations and orders governing the powers to incur and sanction expenditure and the procedure to be followed by government servants in dealing with government transactions.' Propriety audit goes further, questioning the wisdom, faithfulness and economy of expenditure even where it is covered by the rules and no irregularity is apparent.\"\r\n  },\r\n\r\n  {\r\n    id: 48,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Where the internal auditor brings instances of deviation from the rules and orders to notice and suggests remedial measures, the responsibility for further action in the matter rests with:\",\r\n    options: [\r\n      \"The internal audit wing\",\r\n      \"The Audit Committee\",\r\n      \"Management\",\r\n      \"The Financial Adviser\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Regularity Audit (p. 16)<\/b> \u2014 'The internal auditor is expected to bring to the notice of Management instances of deviations from the rules \/orders on the subject and to suggest remedial measures. The responsibility for further action in the matter rests with Management.' This preserves the division of roles maintained throughout: internal audit evaluates and recommends but does not assume management responsibility, and the Audit Committee under Chapter IV only ensures that observations are implemented.\"\r\n  },\r\n\r\n  {\r\n    id: 49,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"An audit whose focus is on actions or events which suggest improper expenditure or waste of resources, even where such expenditure is covered under the rules and no obvious irregularity appears to have been committed, is:\",\r\n    options: [\r\n      \"Regularity audit\",\r\n      \"Financial audit\",\r\n      \"Information systems audit\",\r\n      \"Propriety audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Propriety Audit (p. 16)<\/b> \u2014 'During Propriety Audit, the focus is on actions\/ events which suggest improper expenditure or waste of resources even if such expenditure is covered under rules and no obvious irregularity may appear to have been committed.' The scope of propriety audit therefore extends beyond regularity audit, which stops at conformity with the laws, rules, regulations and orders governing the power to incur and sanction expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 50,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Propriety audit is said to extend beyond the formality of the expenditure to its:\",\r\n    options: [\r\n      \"Wisdom, faithfulness and economy\",\r\n      \"Economy, efficiency and effectiveness\",\r\n      \"Accuracy, reliability and timeliness\",\r\n      \"Legality, regularity and materiality\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Propriety Audit (p. 16)<\/b> \u2014 propriety audit 'extends beyond the formality of the expenditure to its wisdom, faithfulness and economy' (Hallam). Option (b) is the trinity tested in performance or value for money audit at p. 17, and option (c) is drawn from the assurance that significant financial, managerial and operating information is accurate, reliable and timely. Economy is the only term common to propriety and performance audit.\"\r\n  },\r\n\r\n  {\r\n    id: 51,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Performance audit examines the relationship between:\",\r\n    options: [\r\n      \"Risks, controls and objectives\",\r\n      \"Inputs, outputs and outcomes\",\r\n      \"Criteria, condition and cause\",\r\n      \"Sanction, expenditure and payment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter III, Performance (Value for Money) Audit (p. 17)<\/b> \u2014 'This audit examines the relationship between inputs, outputs and outcomes in development schemes and programmes.' Option (c) belongs to the 5C framework used in Chapter V for developing audit observations, comprising criteria, condition, consequence or effect, cause and corrective action. The three tests applied through this input-output-outcome relationship are economy, efficiency and effectiveness.\"\r\n  },\r\n\r\n  {\r\n    id: 52,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Concept)\\nA. Economy\\nB. Efficiency\\nC. Effectiveness\\nD. Propriety\\nList-II (Test applied)\\n1. Achievement of the intended objective through the expenditure incurred\\n2. The wisdom, faithfulness and economy of the expenditure\\n3. Expenditure not in excess of the requirement\\n4. Output achieved with the minimum amount of inputs\",\r\n    options: [\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Propriety Audit and Performance Audit (pp. 16-17)<\/b> \u2014 economy is that 'the expenditure incurred was not in excess of the requirement'; efficiency is that output is achieved with minimum inputs or maximum output from given inputs; effectiveness is that 'the expenditure incurred has resulted in achievement of the intended objective'; and propriety audit extends 'beyond the formality of the expenditure to its wisdom, faithfulness and economy'. Economy appears in both propriety and performance audit, which is the trap in this set.\"\r\n  },\r\n\r\n  {\r\n    id: 53,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"In an information systems audit, the attributes of data which are examined require that the data be:\",\r\n    options: [\r\n      \"Accurate, reliable and timely\",\r\n      \"Correct, consistent and reliable, and stored and disseminated as per authorised procedure\",\r\n      \"Sufficient, appropriate and reliable\",\r\n      \"Complete, concise and accurate\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter III, Information Systems Audit (p. 17)<\/b> \u2014 the focus is on 'the attributes of data (correct, consistent and reliable data stored and disseminated as per authorised procedure)'. Each distractor is a real triad from elsewhere: accurate, reliable and timely describes significant financial, managerial and operating information at p. 15; sufficient, appropriate and reliable is the standard for audit evidence in Chapter V; and complete, concise and accurate describes the qualities of an audit report.\"\r\n  },\r\n\r\n  {\r\n    id: 54,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"In an information systems audit, the resources examined comprise:\",\r\n    options: [\r\n      \"Hardware and software\",\r\n      \"Data, assets and controls\",\r\n      \"Financial, physical and human resources\",\r\n      \"Technological, physical and human resources\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Information Systems Audit (p. 17)<\/b> \u2014 the focus is on data, on 'assets (hardware & software)' and on 'resources (technological, physical and human resources)'. Option (a) is the trap because hardware and software are classified as <i>assets<\/i> in this provision, not as resources. The Manual thus draws a three-fold division of the subject matter of IT audit into data, assets and resources.\"\r\n  },\r\n\r\n  {\r\n    id: 55,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"In the case of government accounts, the audit which provides reasonable assurance that the financial statements present a true and fair view is performed by:\",\r\n    options: [\r\n      \"The Internal Audit Wing of the Ministry\",\r\n      \"The Chief Audit Executive\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Principal Accounts Office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Financial Audit (p. 17)<\/b> \u2014 'Financial audit provides reasonable assurance that the financial statements of the organization present a true and fair view. In case of government accounts, this audit is performed by the C&AG.' The Chief Audit Executive is the Pr.CCA, CCA or CA heading the internal audit function under Chapter IV, and the Principal Accounts Office is among the offices falling within the jurisdiction of internal audit under Chapter I.\"\r\n  },\r\n\r\n  {\r\n    id: 56,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Grant or contract audits are designed to evaluate compliance with:\",\r\n    options: [\r\n      \"The conditions of grants, the contracting process and third party contractual performance\",\r\n      \"The rules and orders governing the powers to incur and sanction expenditure\",\r\n      \"The conditions of service, pay and allowances and pensions of Government servants\",\r\n      \"The conditions prescribed for the delegation of financial powers\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Grant or contract audits (pp. 17-18)<\/b> \u2014 'Grant and contract audits are designed to evaluate compliance with the conditions of grants, the contracting process and third party contractual performance.' Options (b) and (c) both describe the content of regularity audit at p. 16. Chapter I supplies the background here, since under Rule 211(1) of GFR the accounts of grantee institutions are open to inspection by the sanctioning authority and to internal audit by the Principal Accounts Office.\"\r\n  },\r\n\r\n  {\r\n    id: 57,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Risk based auditing is an approach that focuses on:\",\r\n    options: [\r\n      \"The deviations from controls detected in previous audit reports\",\r\n      \"The transactions of the highest value within the audit universe\",\r\n      \"The organisational response to the risks it faces in achieving its goals and objectives\",\r\n      \"The adequacy of the accounting records maintained by the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Risk Based Auditing (p. 18)<\/b> \u2014 'Risk based Auditing is an approach that focuses on the organisational response to the risks it faces in achieving its goals and objectives.' It is the <i>response<\/i> to risk, not the risk alone, that is the object of focus. Higher value transactions in option (b) are expressly stated at p. 19 not to be necessarily more risky, though auditors often examine many of them because of their material impact.\"\r\n  },\r\n\r\n  {\r\n    id: 58,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Under risk based auditing, the role of the internal auditor shifts from an examination of compliance with controls to:\",\r\n    options: [\r\n      \"Certification of the financial statements of the entity\",\r\n      \"Appraisal, monitoring and evaluation of individual schemes\",\r\n      \"Detection of fraud and financial irregularity\",\r\n      \"A review of the risk management processes\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Risk Based Auditing (p. 18)<\/b> \u2014 'The role of the internal auditor too shifts from an examination of compliance with controls to a review of the risk management processes.' Option (b) is a genuine responsibility of internal audit but it arises from the revised charter of Financial Advisers of June 2006 and is not the shift described here. Certification of financial statements is never internal audit's function, being performed for government accounts by the C&AG.\"\r\n  },\r\n\r\n  {\r\n    id: 59,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Audit sampling means:\",\r\n    options: [\r\n      \"The application of audit procedures to less than 100% of the items within a class of transactions to enable the auditor to obtain and evaluate audit evidence\",\r\n      \"The selection of only those transactions which exceed the monetary limits fixed for the purpose\",\r\n      \"The examination of all transactions of a unit selected for audit in a given year\",\r\n      \"The extrapolation of audit findings from one auditee unit to all similar units\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 18)<\/b> \u2014 'Audit sampling means the application of audit procedures to less than 100% of the items within a class of transactions to enable the auditor to obtain and evaluate audit evidence about some characteristic of the items selected in order to form or assist in forming a conclusion concerning the population.' The definition is thus framed in terms of coverage of items, not of monetary limits, and its purpose is to support a conclusion about the whole population.\"\r\n  },\r\n\r\n  {\r\n    id: 60,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Areas in which discretion is exercised by the department are normally considered:\",\r\n    options: [\r\n      \"Less risky, since discretion is ordinarily exercised at a senior level\",\r\n      \"More risky than areas where the rule is clear and permits no deviation\",\r\n      \"Suitable for exclusion from the sample selected for test check\",\r\n      \"Suitable for propriety audit alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 19)<\/b> \u2014 'Areas where discretion is exercised by the department are normally considered more risky than where the rule is clear and permits no deviation.' This flows from the basis of selection adopted, namely the internal auditors' assessment of the risk of deviation from the norms: where the norm leaves no room for choice, the risk of deviation is correspondingly lower.\"\r\n  },\r\n\r\n  {\r\n    id: 61,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Materiality ceases to be a consideration in the selection of items for examination where:\",\r\n    options: [\r\n      \"Compliance is required by law\",\r\n      \"The population is homogenous\",\r\n      \"The transactions relate to the month of March\",\r\n      \"Statistical sampling methods are employed\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 19)<\/b> \u2014 'Materiality, however, is not a consideration where compliance is required by law.' The proposition immediately follows the statement that auditors examine many high value transactions because of their material impact, and qualifies it. Homogeneity of the population in option (b) is relevant to a different question altogether, namely the determination of sample size, where a homogenous population may permit a smaller sample.\"\r\n  },\r\n\r\n  {\r\n    id: 62,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Vouchers relating to which month are invariably selected for examination, based on past experience relating to the nature of expenditure incurred in that month?\",\r\n    options: [\r\n      \"April\",\r\n      \"March\",\r\n      \"December\",\r\n      \"September\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 19)<\/b> \u2014 'vouchers relating to the month of March are invariably selected based on past experience relating to the nature of March rush expenditures.' The underlying reason is stated in Chapter II, where year end expenditure is said to be driven by considerations to avoid lapse of budget and hence to necessitate closer monitoring of controls, March being the closing month of the financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 63,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Statistical sampling is desirable where audit findings are to be extrapolated to the entire population because:\",\r\n    options: [\r\n      \"It ensures that all units of the population have an equal chance of selection, so that bias is eliminated\",\r\n      \"It dispenses with the need to determine a sample size in advance\",\r\n      \"It permits a hundred percent check of the data in a short span of time\",\r\n      \"It is simpler to operate than judgemental sampling\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 19)<\/b> \u2014 'Since this method ensures that all units of the population have an equal chance of selection, bias is eliminated. The theoretical underpinnings of statistical sampling also permit the auditors to assert their audit findings with a known degree of confidence.' Simplicity in option (d) is the advantage claimed for judgemental selection, and hundred percent testing in a short span of time is the advantage of computer assisted audit techniques at p. 21.\"\r\n  },\r\n\r\n  {\r\n    id: 64,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Consider the following factors which influence the determination of sample size:\\n1. The purpose of audit\\n2. Population size and homogeneity\\n3. The required level of precision and the level of confidence\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 19)<\/b> \u2014 'Sample size is influenced by various factors including the purpose of audit, population size and homogeneity, required level of precision and level of confidence.' Past audits of the organisation also yield valuable information which can be used to determine sample size in future engagements. Determination of the sample size and the selection of the sampling technique are described as the two important issues arising during statistical sampling.\"\r\n  },\r\n\r\n  {\r\n    id: 65,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"In general, a sample size which would be considered reasonable is:\",\r\n    options: [\r\n      \"5 percent or more\",\r\n      \"15 percent or more\",\r\n      \"10 percent or more\",\r\n      \"20 percent or more\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 20)<\/b> \u2014 'In general, a sample size of 10 percent or more would be considered reasonable.' The figure is a general norm and is subject to the preceding qualifications: a homogenous population may be adequately covered by a smaller sample, while the purpose of the audit, the required level of precision and the level of confidence may all push the requirement higher.\"\r\n  },\r\n\r\n  {\r\n    id: 66,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Sampling technique)\\nA. Random number sampling\\nB. Interval sampling\\nC. Stratified sampling\\nD. Attribute sampling\\nList-II (Basis of selection)\\n1. Population divided into discrete homogenous groups\\n2. All items placed at defined intervals\\n3. Selection of all items possessing certain characteristics\\n4. Use of a random number generator after all items have been numbered\",\r\n    options: [\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-4, B-1, C-2, D-3\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-3, B-2, C-1, D-4\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Audit Sampling (p. 20)<\/b> \u2014 'once all items in the population have been numbered, a random number generator can be used to select the sample'; interval sampling takes 'all items which are placed at defined intervals'; the stratified method divides the population into 'discrete homogenous groups'; and attribute sampling selects 'all those items that have certain attributes or characteristics'. The trap lies in confusing the mechanical interval of B with the random selection of A.\"\r\n  },\r\n\r\n  {\r\n    id: 67,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Computer assisted audit techniques permit:\",\r\n    options: [\r\n      \"Dispensing with the maintenance of audit working papers\",\r\n      \"Selection of a sample with a known degree of confidence\",\r\n      \"Extrapolation of findings even in the absence of a scientific basis of selection\",\r\n      \"100% testing of data in a short span of time, repeated tests on different files and standardisation of audit activity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter III, Computer Assisted Audit Techniques (p. 21)<\/b> \u2014 'CAATs facilitate an examination and analysis of electronic records and permit 100% testing of data in a short span of time, repeated tests on different files\/data and standardisation of audit activity.' The known degree of confidence in option (b) is the advantage of statistical sampling at p. 19. Working papers remain obligatory under Chapter V, where they provide a complete audit trail for the engagement.\"\r\n  },\r\n\r\n  {\r\n    id: 68,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"Tools available for computer aided audit exist in two broad categories, namely:\",\r\n    options: [\r\n      \"Preventive tools and detective tools\",\r\n      \"Computer Aided Audit Tools used as add-ons to already installed programmes, and General Purpose Audit Software available off-the-shelf\",\r\n      \"Manual tools and automated tools\",\r\n      \"Data extraction tools and data validation tools\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter III, Computer Assisted Audit Techniques (p. 21)<\/b> \u2014 'These products exist in two broad categories- Computer Aided Audit Tools which can be used as Add On to already installed programme like Excel, MS Access. The other category is of General Purpose Audit Software which is ready built and available off-the-shelf.' The latter are developed to meet the specific requirements of auditors. Preventive and detective in option (a) is the classification of control activities under Chapter II.\"\r\n  },\r\n\r\n  {\r\n    id: 69,\r\n    chapter: \"CH 3: INTERNAL AUDIT\",\r\n    question: \"IDEA and ACL are examples of:\",\r\n    options: [\r\n      \"Add-on tools to already installed programmes such as Excel and MS Access\",\r\n      \"IT application controls enforced over information processing\",\r\n      \"Commonly used General Purpose Audit Software\",\r\n      \"Statistical sampling techniques\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter III, Computer Assisted Audit Techniques (p. 21)<\/b> \u2014 'Commonly used General Purpose Audit Software includes IDEA (Interactive Data Extraction and Analysis) and ACL (Audit Command Language).' They belong to the ready-built, off-the-shelf category and not to the add-on category of option (a), which covers tools built upon programmes like Excel and MS Access. IT application controls are a species of control activity described in Chapter II.\"\r\n  },\r\n\r\n  {\r\n    id: 70,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The requirements for Internal Audit are required to be detailed in:\",\r\n    options: [\r\n      \"A clearly defined audit mandate\",\r\n      \"The Annual Audit Programme of the Ministry\",\r\n      \"The Civil Accounts Manual\",\r\n      \"The terms of reference given to each audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 23)<\/b> \u2014 'The requirements for Internal Audit should be detailed in a clearly defined audit mandate.' The Civil Accounts Manual and the Inspection Code are referred to in Chapter I as the instruments codifying the scope of the internal audit function prescribed by the CGA, which is a different matter. Terms of Reference are given by the executive wing for special audit engagements under Types of Audit Services at p. 29.\"\r\n  },\r\n\r\n  {\r\n    id: 71,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The instrument which formally documents the audit mandate and the powers granted to internal audit to achieve the stated objectives is:\",\r\n    options: [\r\n      \"The Annual Audit Review\",\r\n      \"The Internal Audit Charter\",\r\n      \"The Inspection Code\",\r\n      \"The model audit work programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 23)<\/b> \u2014 'The Internal Audit Charter formally documents the audit mandate and the powers granted to it to achieve the stated objectives.' The Annual Audit Review is the yearly summary of major observations submitted to the Chairperson of the Audit Committee and to the O\/o CGA by 31st May. A sample audit work programme for selected schemes is something the detailed manual is expected to develop under Chapter V.\"\r\n  },\r\n\r\n  {\r\n    id: 72,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"All of the following are functions of the internal audit charter EXCEPT:\",\r\n    options: [\r\n      \"Defining the framework within which internal audit operates\",\r\n      \"Establishing the functional and administrative reporting lines of internal audit\",\r\n      \"Establishing the position of internal audit within the organization\",\r\n      \"Prescribing the sampling techniques to be adopted in audit engagements\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 23)<\/b> \u2014 'The charter defines the framework within which internal audit operates, establishes the functional and administrative reporting lines of internal audit, establishes the position of internal audit within the organization and serves as the foundation for the annual audit plan.' Sampling techniques such as random number, interval, stratified and attribute sampling are dealt with in Chapter III and are matters of audit methodology, not of the charter.\"\r\n  },\r\n\r\n  {\r\n    id: 73,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Audit Committee constituted in a Ministry would be chaired by:\",\r\n    options: [\r\n      \"The Financial Adviser\",\r\n      \"The Chief Controller of Accounts\",\r\n      \"The Secretary of the Ministry or Department\",\r\n      \"The Chief Audit Executive\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (pp. 23-24)<\/b> \u2014 'Secretary of the Ministry\/ Department would chair the Audit Committee, the other members of which would include Financial Advisor (Vice Chairperson), Chief Controller of Accounts\/ Controller of Accounts (Convener\/ Member Secretary) and Program Division Heads as members.' This is consistent with Rule 64 of GFR 2005, which makes the Secretary the Chief Accounting Authority responsible for financial management of the Ministry.\"\r\n  },\r\n\r\n  {\r\n    id: 74,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Vice Chairperson of the Audit Committee would be:\",\r\n    options: [\r\n      \"The Financial Advisor\",\r\n      \"The Chief Controller of Accounts\",\r\n      \"The senior most Programme Division Head\",\r\n      \"The Chief Audit Executive\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 24)<\/b> \u2014 the Financial Advisor is the Vice Chairperson. The position matters procedurally: under Reports at p. 27, audit reports which have significant issues are circulated 'with the approval of Vice Chairman of the Audit Committee', whereas the Annual Audit Review goes to the Chairperson. The CCA or CA is the Convener or Member Secretary, and Programme Division Heads are ordinary members.\"\r\n  },\r\n\r\n  {\r\n    id: 75,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"In the Audit Committee, the Chief Controller of Accounts or Controller of Accounts would function as:\",\r\n    options: [\r\n      \"Chairperson\",\r\n      \"Vice Chairperson\",\r\n      \"Convener or Member Secretary\",\r\n      \"A permanent invitee without voting rights\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 24)<\/b> \u2014 the CCA\/CA is the 'Convener\/ Member Secretary' of the Committee. The Organization Structure section at p. 28 states the same arrangement from the other direction, providing that the Chief Audit Executive, who is the Pr.CCA, CCA or CA, or an officer nominated by him, would be Member Secretary of the Committee chaired by the Secretary with the Financial Advisor as Vice Chairman.\"\r\n  },\r\n\r\n  {\r\n    id: 76,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Functionary)\\nA. Secretary of the Ministry\\nB. Financial Advisor\\nC. Chief Controller of Accounts\\nD. Programme Division Heads\\nList-II (Position in the Audit Committee)\\n1. Vice Chairperson\\n2. Members\\n3. Chairperson\\n4. Convener or Member Secretary\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (pp. 23-24)<\/b> \u2014 'Secretary of the Ministry\/ Department would chair the Audit Committee, the other members of which would include Financial Advisor (Vice Chairperson), Chief Controller of Accounts\/ Controller of Accounts (Convener\/ Member Secretary) and Program Division Heads as members.' Subject experts may be associated wherever necessary but are not assigned any office. The trap lies in interchanging the Financial Advisor and the CCA, since both hold designated offices rather than plain membership.\"\r\n  },\r\n\r\n  {\r\n    id: 77,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"As an alternative to constituting a fresh Audit Committee, it would be open to a Ministry to:\",\r\n    options: [\r\n      \"Entrust the oversight function to the Financial Adviser alone\",\r\n      \"Enlarge the mandate of existing Standing Audit Committees to include oversight and stewardship of the Internal Audit function\",\r\n      \"Refer the oversight function to the office of the Controller General of Accounts\",\r\n      \"Constitute an Internal Audit Management Team for the purpose\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 24)<\/b> \u2014 'The alternative could be to enlarge the mandate of existing Standing Audit Committees to include oversight and stewardship of the Internal Audit function as one of its responsibilities.' The Internal Audit Management Team in option (d) is a different body altogether, prescribed at p. 29 for closer supervision of the function and quality assurance in engagements, and it is headed by the Chief Audit Executive.\"\r\n  },\r\n\r\n  {\r\n    id: 78,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Approval of the internal audit charter and establishment of the role, responsibility and structure of the Internal Audit function within the Ministry is the function of:\",\r\n    options: [\r\n      \"The Secretary in his capacity as Chief Accounting Authority\",\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Audit Committee\",\r\n      \"The Financial Adviser\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, terms of reference of the Audit Committee (p. 24)<\/b> \u2014 the Committee is to 'Approve the internal audit charter and establish the role, responsibility and structure of Internal Audit function within the Ministry.' The same requirement is repeated at p. 25, which states that the detailed manual of each Ministry should have an internal audit charter 'which is approved by the Audit Committee'. The Secretary participates as Chairperson of that Committee rather than in his separate capacity under Rule 64 of GFR.\"\r\n  },\r\n\r\n  {\r\n    id: 79,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"All of the following fall within the terms of reference of the Audit Committee EXCEPT:\",\r\n    options: [\r\n      \"Supervising the overall functioning of the Internal Audit Wing and establishing priorities for its functioning\",\r\n      \"Providing strategic direction and facilitating availability of resources for the Internal Audit Wing\",\r\n      \"Determining modalities to resolve key audit issues brought out by the Internal Audit Wing\",\r\n      \"Conducting the exit meeting with the key officials of the organisation being audited\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, terms of reference of the Audit Committee (p. 24)<\/b> \u2014 the eight terms of reference cover risk management, supervision and priorities, strategic direction and resources, approval of the charter, approval of the annual plan, evaluation of performance, implementation of observations by audited units, and modalities to resolve key audit issues. The exit meeting is conducted by the audit team with the auditee organisation under Chapter V and forms part of the audit engagement, not of the Committee's mandate.\"\r\n  },\r\n\r\n  {\r\n    id: 80,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"A review of the internal audit function is required to be put up before the Audit Committee by the Chief Audit Executive at what interval?\",\r\n    options: [\r\n      \"Monthly\",\r\n      \"Quarterly\",\r\n      \"Half yearly\",\r\n      \"Annually\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 24)<\/b> \u2014 'The Chief Audit Executive (Pr. CCA\/ CCA\/ CA) should put up a quarterly review of the Internal Audit function before the Audit Committee.' The annual interval in option (d) attaches to a different document, the Annual Audit Review of major observations for the financial year, which goes to the Chairperson of the Audit Committee and to the O\/o CGA by 31st May.\"\r\n  },\r\n\r\n  {\r\n    id: 81,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Where the Audit Committee assigns a special audit to the Chief Audit Executive, it may direct that:\",\r\n    options: [\r\n      \"The audit be completed within a period of one month\",\r\n      \"The Chief Audit Executive would report directly to the Audit Committee within a prescribed time-frame\",\r\n      \"The report be circulated with the approval of the Vice Chairman\",\r\n      \"The report be forwarded to the office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Mandate of Internal Audit (p. 24)<\/b> \u2014 'Audit Committee may also assign special audits to the Chief Audit Executive (CAE) of the Ministry and may direct that for such audits CAE would report directly to the Audit Committee within a prescribed time-frame.' Circulation with the approval of the Vice Chairman in option (c) is the rule for ordinary reports having significant issues under Reports at p. 27, and applies to the routine channel rather than to committee-assigned special audits.\"\r\n  },\r\n\r\n  {\r\n    id: 82,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The responsibility for sound financial management of a Ministry or Department is delineated to the Secretary, as Chief Accounting Authority, by:\",\r\n    options: [\r\n      \"Rule 211(1) of the General Financial Rules\",\r\n      \"Rule 64 of the General Financial Rules, 2005\",\r\n      \"The revised charter of Financial Advisors\",\r\n      \"The Civil Accounts Manual\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Internal Audit Charter (p. 25)<\/b> \u2014 'Rule 64 of the GFR (2005) delineates the responsibility for sound financial management to the Secretary of the Ministry\/ Department and states that being the Chief Accounting Authority he shall ensure that his Ministry or Department maintains full and proper records of financial transactions.' Rule 211(1), cited in Chapter I, deals with a different subject, namely the opening of grantee institutions' accounts to inspection and audit.\"\r\n  },\r\n\r\n  {\r\n    id: 83,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"In pursuance of the changes brought about by Rule 64 of the General Financial Rules, the charter of Financial Advisors was revised in:\",\r\n    options: [\r\n      \"2005\",\r\n      \"2006\",\r\n      \"2014\",\r\n      \"1976\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Internal Audit Charter (p. 25)<\/b> \u2014 'In pursuance of these changes, the charter of Financial Advisors has also been revised in 2006', the instrument being O.M. F.No.5(6)\/L&C\/2006 dated June 1, 2006 cited in Chapter I. The other years are real but belong elsewhere: the General Financial Rules referred to are of 2005, this Manual is dated 30th September 2014, and departmentalization of accounts took place in 1976.\"\r\n  },\r\n\r\n  {\r\n    id: 84,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The identification and monitoring of risk factors under the revised charter expressly includes those contained in:\",\r\n    options: [\r\n      \"The Annual Audit Review of the Ministry\",\r\n      \"The risk-control matrices developed by the Divisions\",\r\n      \"The Outcome Budget\",\r\n      \"The audit universe of the Ministry\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Internal Audit Charter (p. 25)<\/b> \u2014 the second focus area is 'Identification and monitoring of risk factors (including those contained in the Outcome Budget)', a formulation repeated verbatim in Chapter I. Risk-control matrices in option (b) appear in Chapter III as something on which internal audit hopes to place greater reliance over time, once Departments mature their own risk assessment processes.\"\r\n  },\r\n\r\n  {\r\n    id: 85,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"All of the following are focus areas stipulated in the revised charter of Financial Advisors EXCEPT:\",\r\n    options: [\r\n      \"Assessment of adequacy and effectiveness of internal controls\",\r\n      \"Identification and monitoring of risk factors\",\r\n      \"Critical assessment of economy, efficiency and effectiveness of the service delivery mechanism\",\r\n      \"Certification of the annual accounts of the Ministry\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Internal Audit Charter (p. 25)<\/b> \u2014 the four focus areas are assessment of adequacy and effectiveness of internal controls and soundness of financial systems; identification and monitoring of risk factors including those in the Outcome Budget; critical assessment of economy, efficiency and effectiveness of service delivery to ensure value for money; and providing an effective monitoring system to facilitate mid course corrections. Certification of accounts is nowhere among internal audit's functions.\"\r\n  },\r\n\r\n  {\r\n    id: 86,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The internal audit charter forming part of the detailed manual of a Ministry or Department is required to be approved by:\",\r\n    options: [\r\n      \"The Secretary of the Ministry\",\r\n      \"The Financial Adviser\",\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Internal Audit Charter (p. 25)<\/b> \u2014 'The detailed manual of each Ministry\/ Department should have an internal audit charter, which is approved by the Audit Committee.' The same requirement appears among the Committee's terms of reference at p. 24 and again in the Role of Audit Committee at p. 28. The Secretary is involved as Chairperson of that Committee, and the O\/o CGA reviews performance against Guidelines and the Code of Ethics rather than approving the charter.\"\r\n  },\r\n\r\n  {\r\n    id: 87,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"All of the following are matters which the controls that internal audit is concerned with are required to ensure EXCEPT:\",\r\n    options: [\r\n      \"Reliability and integrity of financial and operating information\",\r\n      \"Effectiveness and efficiency of operations\",\r\n      \"Safeguarding of assets\",\r\n      \"Elimination of all risks which may impede achievement of objectives\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Role of Internal Audit Function (pp. 25-26)<\/b> \u2014 internal audit is concerned with controls that ensure 'Reliability and integrity of financial and operating information', 'Effectiveness and efficiency of operations', 'Safeguarding of assets' and 'Compliance with laws, regulations and contracts'. Elimination of all risks is contrary to Chapter II, which contemplates containment within acceptable levels and the toleration of residual and acceptable risk.\"\r\n  },\r\n\r\n  {\r\n    id: 88,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The mandate of internal audit would include examination and evaluation of all aspects of functioning of the spending units and:\",\r\n    options: [\r\n      \"Would be limited to compliance audit only\",\r\n      \"Would not be limited to compliance audit only\",\r\n      \"Would exclude appraisal of individual schemes\",\r\n      \"Would exclude field formations located outside the headquarters\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Role of Internal Audit Function (p. 26)<\/b> \u2014 'The mandate of internal audit would include examination and evaluation of all aspects of functioning of the spending units and would not be limited to compliance audit only.' The very next sentence extends it to identification and monitoring of risk factors and a critical assessment of economy, efficiency and effectiveness of service delivery to ensure value for money, so option (c) is contradicted by the same passage.\"\r\n  },\r\n\r\n  {\r\n    id: 89,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Internal audit is required to assist Financial Advisers in:\",\r\n    options: [\r\n      \"The preparation of the Outcome Budget of the Ministry\",\r\n      \"The sanctioning of expenditure proposed by the divisions\",\r\n      \"The settlement of paragraphs raised by the Comptroller and Auditor General\",\r\n      \"The appraisal, monitoring and evaluation of individual schemes\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Role of Internal Audit Function (p. 26)<\/b> \u2014 internal audit would 'assist Financial Advisers in the appraisal, monitoring and evaluation of individual schemes.' The Outcome Budget is referred to only as a source of risk factors to be identified and monitored, not as a document internal audit helps prepare. Sanctioning of expenditure is an executive act, and internal audit cannot audit its own decisions under Audit Teams and Staff at p. 29.\"\r\n  },\r\n\r\n  {\r\n    id: 90,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The audit plan is required to concentrate on extensive coverage of:\",\r\n    options: [\r\n      \"The transactions of the highest value\",\r\n      \"The schemes carrying the largest budgetary allocation\",\r\n      \"The units which have not been audited in the preceding three years\",\r\n      \"The high risk areas\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Role of Internal Audit Function (p. 26)<\/b> \u2014 'The audit plan would concentrate on extensive coverage of the high risk areas and would set up its audit priorities and coverage based on risk assessment and available resources.' Chapter III makes the same distinction from the other side, stating that higher value transactions need not necessarily be more risky, although auditors often examine many of them because of their material impact.\"\r\n  },\r\n\r\n  {\r\n    id: 91,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The responsibility for maintaining an adequate system of internal controls to manage risks which may adversely impact achievement of objectives rests with:\",\r\n    options: [\r\n      \"The Internal Audit Wing\",\r\n      \"The Audit Committee\",\r\n      \"The programme divisions\",\r\n      \"The Chief Audit Executive\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Responsibilities (p. 26)<\/b> \u2014 'Programme divisions are responsible for maintaining an adequate system of internal controls to manage risks which may adversely impact achievement of objectives.' Internal audit's role is confined to reviewing the adequacy of those systems and providing assurance upon them, which preserves the principle stated in Chapter III that internal auditors must not assume management responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 92,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"In facilitating the development of effective systems of risk management and internal control, internal audit may provide a consulting role but must ensure that:\",\r\n    options: [\r\n      \"It does not assume the role of management\",\r\n      \"The prior approval of the Audit Committee is obtained in each case\",\r\n      \"The engagement is included in the approved annual audit plan\",\r\n      \"The results are reported to the office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Responsibilities (p. 27)<\/b> \u2014 'Internal audit may also provide a consulting role in facilitating the development of effective systems of risk management and internal control, but ensure that it does not assume the role of management.' Chapter III states the identical safeguard, requiring internal auditors performing consulting services to maintain objectivity and not assume management responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 93,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Programme is required to be submitted by:\",\r\n    options: [\r\n      \"15th January every year\",\r\n      \"31st May every year\",\r\n      \"1st March every year\",\r\n      \"15th February every year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Annual Audit Programme (p. 27)<\/b> \u2014 'By 15th of January every year, Internal Audit Wing would submit an Annual Audit Programme, for the next financial year, through the Financial Advisor to the Audit Committee.' Chapter V repeats that annual audit programmes should be finalised by 15th January every year and communicated to auditee units giving sufficient notice. The 31st May date belongs to the Annual Audit Review submitted to the O\/o CGA.\"\r\n  },\r\n\r\n  {\r\n    id: 94,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Programme is required to be submitted to the Audit Committee through:\",\r\n    options: [\r\n      \"The Secretary of the Ministry\",\r\n      \"The Chief Controller of Accounts\",\r\n      \"The Financial Advisor\",\r\n      \"The office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Annual Audit Programme (p. 27)<\/b> \u2014 the programme is submitted 'through the Financial Advisor to the Audit Committee'. The Financial Advisor is thus the channel, while the Audit Committee is the approving authority under its terms of reference at p. 24. A copy of the annual plan is also required by Chapter V to be sent to the O\/o CGA, which is a separate obligation and not the route of submission.\"\r\n  },\r\n\r\n  {\r\n    id: 95,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Annual Audit Programmes are required to be based on:\",\r\n    options: [\r\n      \"The past audit reports of the auditee units\",\r\n      \"The norms prescribed for assessment of staff requirement for internal audit\",\r\n      \"The risk assessments carried out by the Divisions\",\r\n      \"The observations made by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Annual Audit Programme (p. 27)<\/b> \u2014 'Annual Audit Programmes would be based on the risk assessments carried out by the Divisions and take into account issues derived from the current audit strategy that is approved by the audit committee.' Past audit reports are relevant at a different level, being described in Chapter III as a good guide to the control environment when audit areas are selected for test check within an engagement.\"\r\n  },\r\n\r\n  {\r\n    id: 96,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Where the Divisions have not completed the risk identification and categorisation exercise:\",\r\n    options: [\r\n      \"The submission of the Annual Audit Programme would stand deferred\",\r\n      \"The Chief Audit Executive may make his or her own assessment and explain the same in the annual audit plan\",\r\n      \"The Audit Committee would carry out the exercise on their behalf\",\r\n      \"Audit for that year would be confined to compliance audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Annual Audit Programme (p. 27)<\/b> \u2014 'Wherever the Divisions have not completed the risk identification and categorisation exercise, the Chief Audit Executive may make his\/ her own assessment in this regard and explain the same in the annual audit plan.' Chapter III states the same pragmatic position, requiring internal audit, in conjunction with management, to undertake the risk assessment exercise and accordingly draw up its audit plan.\"\r\n  },\r\n\r\n  {\r\n    id: 97,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"All audit reports are required to be issued within:\",\r\n    options: [\r\n      \"One week of the approval of the report by the Chief Audit Executive\",\r\n      \"One month of completion of the audit engagement\",\r\n      \"A fortnight of the approval of the report by the Audit Committee\",\r\n      \"31st May of the following financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Reports (p. 27)<\/b> \u2014 'All audit reports will be issued within one week of the approval of report by Chief Audit Executive of the Ministry.' Option (c) is the trap: Chapter V provides that reports should be issued in a timely manner, normally within a fortnight of completion of the audit engagement, but that period runs from completion of the engagement and not from approval, and approval is by the Chief Audit Executive rather than the Committee.\"\r\n  },\r\n\r\n  {\r\n    id: 98,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Reports which have significant issues would be circulated with the approval of:\",\r\n    options: [\r\n      \"The Chairperson of the Audit Committee\",\r\n      \"The Vice Chairman of the Audit Committee\",\r\n      \"The Chief Audit Executive\",\r\n      \"The Secretary of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Reports (p. 27)<\/b> \u2014 'Reports which have significant issues would be circulated with the approval of Vice Chairman of the Audit Committee', that is the Financial Advisor. The Chairperson, who is the Secretary, receives a different document, namely the Annual Audit Review containing a summary of major observations for the financial year. Ordinary approval of a report before issue lies with the Chief Audit Executive.\"\r\n  },\r\n\r\n  {\r\n    id: 99,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Review of the Ministry is required to be submitted to:\",\r\n    options: [\r\n      \"The Vice Chairman of the Audit Committee\",\r\n      \"The Chairperson of the Audit Committee\",\r\n      \"The Financial Adviser\",\r\n      \"The Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Reports (p. 27)<\/b> \u2014 the Annual Audit Review 'would be submitted to the Chairperson of the Audit Committee', that is the Secretary of the Ministry. The Vice Chairman's approval is required for a different purpose, namely circulation of reports having significant issues. The Review is additionally submitted to the office of the Controller General of Accounts in the prescribed format by 31st May.\"\r\n  },\r\n\r\n  {\r\n    id: 100,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Review is required to be submitted to the office of the Controller General of Accounts in the prescribed format by:\",\r\n    options: [\r\n      \"15th January\",\r\n      \"31st March\",\r\n      \"31st May\",\r\n      \"30th September\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Reports (p. 27)<\/b> \u2014 'This Annual Audit review should also be submitted to the Office of Controller General of Accounts in the prescribed format by 31st May', the format being Annexure I, the Annual Review Format for Internal Audit Wing. The 15th January date attaches to submission of the Annual Audit Programme for the next financial year, an entirely different document and authority.\"\r\n  },\r\n\r\n  {\r\n    id: 101,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Action)\\nA. Submission of the Annual Audit Programme\\nB. Issue of audit reports\\nC. Submission of the Annual Audit Review to the office of the Controller General of Accounts\\nD. Review of the internal audit function before the Audit Committee\\nList-II (Time)\\n1. Within one week of approval by the Chief Audit Executive\\n2. Quarterly\\n3. By 15th January\\n4. By 31st May\",\r\n    options: [\r\n      \"A-4, B-1, C-3, D-2\",\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Annual Audit Programme and Reports (p. 27) and Mandate of Internal Audit (p. 24)<\/b> \u2014 the programme goes up 'By 15th of January every year'; reports are issued 'within one week of the approval of report by Chief Audit Executive'; the Annual Audit Review reaches the O\/o CGA 'by 31st May'; and the Chief Audit Executive puts up 'a quarterly review of the Internal Audit function' before the Committee. Interchanging 15th January and 31st May is the standard trap in this set.\"\r\n  },\r\n\r\n  {\r\n    id: 102,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Internal audit reports are required to be addressed to:\",\r\n    options: [\r\n      \"The Head of the auditee office\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Chief Audit Executive\",\r\n      \"The Secretary of the Ministry\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Reports (p. 27)<\/b> \u2014 'Reports would be addressed to Secretary of the Ministry and be circulated only to such other officials\/ institutions as may be approved by the Audit Committee.' Chapter V is consistent with this, requiring each report to be addressed to the authority mentioned in the internal audit charter, while the draft report at the exit stage is sent to the Head of Department or Head of Office for obtaining the Department's views.\"\r\n  },\r\n\r\n  {\r\n    id: 103,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Apart from the authority to whom they are addressed, internal audit reports may be circulated:\",\r\n    options: [\r\n      \"To all Programme Division Heads as a matter of course\",\r\n      \"Only to such other officials or institutions as may be approved by the Audit Committee\",\r\n      \"To the office of the Controller General of Accounts along with the Annual Audit Review\",\r\n      \"To the head of the auditee office alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Reports (p. 27)<\/b> \u2014 reports 'be circulated only to such other officials\/ institutions as may be approved by the Audit Committee.' Chapter V takes the same approach, requiring reports to be issued to stakeholders who must act on them and who are included in the distribution list approved by the Audit Committee, necessarily including the head of the audited organization and the head of the concerned administrative division.\"\r\n  },\r\n\r\n  {\r\n    id: 104,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Internal audit is to have unfettered access to:\",\r\n    options: [\r\n      \"All officers, buildings, information, explanations and documentation required to discharge the audit responsibilities\",\r\n      \"The records of the auditee unit for the period covered by the audit alone\",\r\n      \"Such records as the head of the auditee office may permit\",\r\n      \"The accounts of grantee institutions alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Access (p. 27)<\/b> \u2014 'Internal Audit would have unfettered access to all officers, buildings, information, explanations and documentation required to discharge the audit responsibilities in a comprehensive and effective manner.' The access extends to persons and premises and not merely to records, which is what makes it unfettered. Accounts of grantee institutions are open to internal audit under Rule 211(1) of GFR cited in Chapter I, which is a separate and narrower provision.\"\r\n  },\r\n\r\n  {\r\n    id: 105,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Internal audit is required to provide an objective audit service in line with the Guidelines and Code of Ethics issued by:\",\r\n    options: [\r\n      \"The Institute of Internal Auditors\",\r\n      \"The Institute of Chartered Accountants of India\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Independence (p. 28)<\/b> \u2014 'Internal audit would be required to provide an objective audit service in line with the Guidelines and Code of Ethics issued by the office of Controller General of Accounts.' The IIA and ICAI figure in Chapter III only as bodies whose definitions of internal audit are reproduced, and the C&AG is the external auditor which performs financial audit of government accounts.\"\r\n  },\r\n\r\n  {\r\n    id: 106,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The internal audit function in a Ministry would be headed by:\",\r\n    options: [\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"A Deputy Controller of Accounts posted in the Internal Audit Wing\",\r\n      \"An officer nominated for the purpose by the Audit Committee\",\r\n      \"A Principal Chief Controller of Accounts, Chief Controller of Accounts or Controller of Accounts, functioning as Chief Audit Executive\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Organization Structure of Internal Audit Wing (p. 28)<\/b> \u2014 'The internal audit function would be headed by a Principal Chief Controller of Accounts\/ Chief Controller of Accounts\/ Controller of Accounts who will function as a Chief Audit Executive (CAE) in the Ministry.' Chapter I states the same position, that internal audit wings are headed by Pr.CCAs\/CCAs\/CAs working under the overall supervision of the Financial Adviser, who supervises but does not head the wing.\"\r\n  },\r\n\r\n  {\r\n    id: 107,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Chief Audit Executive would report to the Secretary of the Ministry:\",\r\n    options: [\r\n      \"Directly\",\r\n      \"Through the Financial Advisor\",\r\n      \"Through the Audit Committee\",\r\n      \"Through the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Organization Structure of Internal Audit Wing (p. 28)<\/b> \u2014 'Chief Audit Executive would report to the Secretary of the Ministry through Financial Advisor of the Ministry.' The Manual distinguishes this administrative line from the functional line, under which internal audit reports to the Audit Committee. The same channel is used for the Annual Audit Programme, which travels to the Committee through the Financial Advisor.\"\r\n  },\r\n\r\n  {\r\n    id: 108,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following statements:\\n1. Functionally, internal audit would report to an Audit Committee chaired by the Secretary of the Ministry.\\n2. The Chief Controller of Accounts would be the Vice Chairman of that Committee.\\n3. An officer nominated by the Chief Audit Executive may function as Member Secretary of the Committee.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Organization Structure of Internal Audit Wing (p. 28)<\/b> \u2014 internal audit reports functionally 'to an Audit Committee chaired by Secretary of the Ministry, with Financial Advisor of the Ministry being its Vice Chairman and Chief Audit Executive (or an officer nominated by him) as its Member Secretary.' Statement 2 substitutes the Chief Controller of Accounts for the Financial Advisor and is therefore wrong; the CCA or CA figures as Convener or Member Secretary, not as Vice Chairman.\"\r\n  },\r\n\r\n  {\r\n    id: 109,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The body prescribed in each Ministry for closer supervision of the internal audit function and for ensuring quality assurance in audit engagements is:\",\r\n    options: [\r\n      \"The Internal Audit Management Team\",\r\n      \"The Audit Committee\",\r\n      \"The Standing Audit Committee\",\r\n      \"The audit team constituted for the engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Internal Audit Management Team (p. 29)<\/b> \u2014 'Each Ministry should also have an Internal Audit Management Team for a closer supervision of the Internal Audit function of the Ministry and to ensure quality assurance in audit engagements.' The Audit Committee provides oversight at a higher level, and the Standing Audit Committee is mentioned only as an existing body whose mandate may be enlarged in place of constituting a fresh Audit Committee.\"\r\n  },\r\n\r\n  {\r\n    id: 110,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Staff of Pay and Accounts Offices may be included in audit teams provided that they are:\",\r\n    options: [\r\n      \"Of the rank of Assistant Accounts Officer or above\",\r\n      \"Posted in the Internal Audit Wing for at least one year\",\r\n      \"Not directly involved with the payment and accounting of the auditee unit\",\r\n      \"Nominated for the purpose by the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Audit Teams and Staff (p. 29)<\/b> \u2014 teams would comprise regular internal audit staff, 'staff from Pay and Accounts Offices not directly involved with payment and accounting of the auditee unit', such other officials of the Ministry as may be considered necessary and Consultants hired as appropriate. The condition safeguards objectivity, which is also why no auditor may audit his own decision.\"\r\n  },\r\n\r\n  {\r\n    id: 111,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"No auditor should audit his own decision, nor should he be involved in the audit of a unit where he may have worked within:\",\r\n    options: [\r\n      \"The past three years\",\r\n      \"The past two years\",\r\n      \"The current financial year\",\r\n      \"The past one year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter IV, Audit Teams and Staff (p. 29)<\/b> \u2014 'No auditor should audit his own decision nor should he be involved in audit of a unit where he may have worked within the past one year.' The rule is one of the practical guarantees of the independence and objectivity which the model charter secures more generally by providing a clear mandate to the Internal Audit Wing.\"\r\n  },\r\n\r\n  {\r\n    id: 112,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Assurance Engagements and Consulting Engagements would be undertaken by the Internal Audit Wing:\",\r\n    options: [\r\n      \"As per the overall directions of the Audit Committee\",\r\n      \"As per the directions of the Financial Adviser\",\r\n      \"At the request of the auditee units concerned\",\r\n      \"In accordance with the Inspection Code\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Types of Audit Services (p. 29)<\/b> \u2014 'The Internal Audit Wing of the Ministry of ___ would undertake Assurance Engagements and Consulting Engagements as per the overall directions of the Audit Committee.' Assurance and consulting are identified in Chapter III as the two primary services expected from internal auditors, consulting being advisory and generally performed at the specific request of the government agency.\"\r\n  },\r\n\r\n  {\r\n    id: 113,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Special audit engagements taken up with defined Terms of Reference given by the executive wing of the Ministry:\",\r\n    options: [\r\n      \"Require the prior approval of the Audit Committee\",\r\n      \"Would be intimated to the Audit Committee in its next meeting\",\r\n      \"Are excluded from the scope of the internal audit charter\",\r\n      \"Would be reported directly to the office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter IV, Types of Audit Services (p. 29)<\/b> \u2014 'These special engagements would be intimated to the audit committee in the next meeting of the committee.' Intimation is therefore subsequent and not a condition precedent, a position Chapter V repeats by providing that special audits assigned by the Ministry are undertaken as per the Terms of Reference given and that the Audit Committee should be informed about these engagements subsequently.\"\r\n  },\r\n\r\n  {\r\n    id: 114,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Arrange the following steps in the internal audit cycle of a Ministry in their correct order:\\n1. Approval of the audits by the Audit Committee\\n2. Submission of the Annual Audit Programme through the Financial Advisor\\n3. Issue of the audit report after its approval by the Chief Audit Executive\\n4. Submission of the Annual Audit Review to the office of the Controller General of Accounts\",\r\n    options: [\r\n      \"2, 1, 3, 4\",\r\n      \"1, 2, 3, 4\",\r\n      \"2, 3, 1, 4\",\r\n      \"2, 1, 4, 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter IV, Annual Audit Programme and Reports (p. 27)<\/b> \u2014 'By 15th of January every year, Internal Audit Wing would submit an Annual Audit Programme, for the next financial year, through the Financial Advisor to the Audit Committee and thereafter perform the audits approved by the Audit Committee.' Reports follow, being issued 'within one week of the approval of report by Chief Audit Executive', and the Annual Audit Review closes the cycle, going to the O\/o CGA in the prescribed format by 31st May. Approval therefore precedes performance, and the Review comes last.\"\r\n  },\r\n\r\n  {\r\n    id: 115,\r\n    chapter: \"CH 4: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following categories of persons who may constitute the audit teams:\\n1. Regular internal audit staff posted in the Internal Audit Wing of the Ministry\\n2. Staff from Pay and Accounts Offices not directly involved with payment and accounting of the auditee unit\\n3. Consultants hired as appropriate and necessary to deliver the audit program\\n4. Officers of the office of the Controller General of Accounts deputed for the purpose\\nHow many of the above are correct?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter IV, Audit Teams and Staff (p. 29)<\/b> \u2014 the teams 'would comprise regular internal audit staff posted in the Internal Audit Wing of the Ministry, staff from Pay and Accounts Offices not directly involved with payment and accounting of the auditee unit, such other officials of the Ministry who may be considered necessary and Consultants who may be hired as appropriate and necessary to deliver the audit program.' Statement 4 is wrong: the O\/o CGA reviews internal audit performance periodically and receives the Annual Audit Review, but does not supply members to audit teams.\"\r\n  },\r\n\r\n  {\r\n    id: 116,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The internal audit process comprises how many main phases?\",\r\n    options: [\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\",\r\n      \"Seven\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Internal Audit Process (p. 30)<\/b> \u2014 'The internal audit process comprises five main phases: Planning the audit engagement; Preparing for Audit; Performing the audit engagement; Reporting upon the audit engagement; and Follow up Action.' Three is the number they are compressed into 'for ease of understanding', namely the planning, execution and reporting phase, and seven is the number of steps in a typical internal audit assignment described in the box at p. 31.\"\r\n  },\r\n\r\n  {\r\n    id: 117,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Arrange the following phases of the internal audit process in their correct order:\\n1. Performing the audit engagement\\n2. Preparing for audit\\n3. Follow up action\\n4. Reporting upon the audit engagement\",\r\n    options: [\r\n      \"2, 1, 4, 3\",\r\n      \"2, 4, 1, 3\",\r\n      \"1, 2, 4, 3\",\r\n      \"2, 1, 3, 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Internal Audit Process (p. 30)<\/b> \u2014 the sequence runs from planning the audit engagement, to preparing for audit, to performing the audit engagement, to reporting upon it, and finally to follow up action. Preparation precedes performance because it is at that stage that the auditor 'gathers relevant information from internal & external sources and prepares a work programme', and follow up necessarily comes last since it reports on implementation of agreed improvement measures.\"\r\n  },\r\n\r\n  {\r\n    id: 118,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Phase)\\nA. Planning\\nB. Preparation\\nC. Performing\\nD. Follow up\\nList-II (Activity at the engagement level)\\n1. Implementation of the approved plan\\n2. Reporting on implementation of agreed improvement measures\\n3. Establishing what is going to be audited\\n4. Gathering relevant information and preparing a work programme\",\r\n    options: [\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-3, B-4, C-2, D-1\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Internal Audit Process (p. 30)<\/b> \u2014 'the internal auditor establishes what is going to be audited (planning), gathers relevant information from internal & external sources and prepares a work programme (preparation), implements the approved plan (performing), communicates the results achieved (reporting) and reports on implementation of agreed improvement measures (follow up).' The fifth phase, reporting, is deliberately omitted from List-I, and its activity \u2014 communicating the results achieved \u2014 is not among the options.\"\r\n  },\r\n\r\n  {\r\n    id: 119,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"For ease of understanding, the phases of the internal audit process can be compressed into:\",\r\n    options: [\r\n      \"Planning, preparation and reporting\",\r\n      \"Planning, execution and reporting\",\r\n      \"Planning, testing and follow up\",\r\n      \"Assurance, consulting and special engagements\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Internal Audit Process (p. 30)<\/b> \u2014 'For ease of understanding, these phases can be compressed into the planning, execution and reporting phase.' Preparation is thus absorbed into planning and follow up into reporting. Option (d) is drawn from a different classification altogether, that of the types of audit services in Chapter IV, under which the Internal Audit Wing undertakes assurance, consulting and special engagements.\"\r\n  },\r\n\r\n  {\r\n    id: 120,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where the primary focus of an internal auditing engagement is advice rather than assurance, the process may be amended in consultation with:\",\r\n    options: [\r\n      \"The head of the auditee organisation\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Chief Audit Executive of the Ministry\",\r\n      \"The Chairperson of the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Internal Audit Process (p. 30)<\/b> \u2014 'if the primary focus of the internal auditing engagement is advice rather than assurance, the process may be amended in consultation with the Chief Audit Executive of the Ministry.' An engagement whose focus is advice is a consulting engagement, in respect of which Chapter III requires that the internal auditor maintain objectivity and not assume management responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 121,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In relation to the testing exercise carried out during an engagement, the requirement is that:\",\r\n    options: [\r\n      \"Only statistical sampling methods may be adopted\",\r\n      \"Only judgmental sampling may be adopted where discretion is involved\",\r\n      \"The sample must invariably cover the vouchers of the month of March\",\r\n      \"Some basis for the testing exercise must be considered and documented\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Internal Audit Process (p. 30)<\/b> \u2014 'Some basis for this testing exercise must also be considered and documented (Random sampling, judgmental sampling etc.).' Both methods are thus permitted; what is mandatory is that the basis be documented. March vouchers in option (c) are invariably selected under the sampling guidance of Chapter III, but that is a practice in selection of items and not a requirement of the testing basis.\"\r\n  },\r\n\r\n  {\r\n    id: 122,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"For the purpose of following up on reported findings at appropriate intervals, internal audit departments maintain:\",\r\n    options: [\r\n      \"A follow-up database\",\r\n      \"A permanent audit file for each unit\",\r\n      \"A register of outstanding audit memos\",\r\n      \"A risk-control matrix for each division\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, typical internal audit assignment (p. 31)<\/b> \u2014 'Follow-up on reported findings at appropriate intervals. Internal audit departments maintain a follow-up database for this purpose.' The permanent audit file in option (b) exists but serves a different function, consolidating information relevant to current and future audits such as the organizational chart, descriptions of schemes and corrective action plans.\"\r\n  },\r\n\r\n  {\r\n    id: 123,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit planning comprises:\",\r\n    options: [\r\n      \"Only the development of the Annual Audit Programme\",\r\n      \"Only the preparation of audit plans for specific assignments\",\r\n      \"Both the development of a macro plan and audit plans for specific audit assignments\",\r\n      \"Only the risk assessment exercise carried out in coordination with the executive authorities\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Planning and preparing for Audit Engagements (p. 32)<\/b> \u2014 'Audit planning comprises both development of a macro plan (Annual Audit Programme) and audit plans for specific audit assignments.' This mirrors the earlier proposition at p. 30 that the phases of the process operate both at the level of the individual engagement and for the internal audit function of the Ministry as a whole.\"\r\n  },\r\n\r\n  {\r\n    id: 124,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Annual audit programmes are required to be finalised by:\",\r\n    options: [\r\n      \"31st March every year\",\r\n      \"15th January every year\",\r\n      \"31st May every year\",\r\n      \"1st April every year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'annual audit programmes should be finalised by 15th January every year and communicated to various auditee units and other stakeholders giving sufficient notice.' The same date appears in the model charter in Chapter IV, under which the Internal Audit Wing submits the programme by 15th January through the Financial Advisor. The 31st May in option (c) is the deadline for submitting the Annual Audit Review to the O\/o CGA.\"\r\n  },\r\n\r\n  {\r\n    id: 125,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"A copy of the annual plan is required to be sent to:\",\r\n    options: [\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Department of Expenditure\",\r\n      \"The Financial Adviser of every administrative division\",\r\n      \"The office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'A copy of the annual plan should also be sent to the O\/o CGA.' The O\/o CGA has three distinct entitlements under this Manual: it receives a copy of the annual plan, it receives the Annual Audit Review in the prescribed format by 31st May, and it periodically reviews the performance of internal audit against the Guidelines and Code of Ethics it issues.\"\r\n  },\r\n\r\n  {\r\n    id: 126,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The important considerations while deciding audit priorities are:\",\r\n    options: [\r\n      \"The value of transactions and the number of employees in the unit\",\r\n      \"Risk analysis and the availability of audit resources\",\r\n      \"The recommendations of the previous audit report and the Action Taken Report\",\r\n      \"The geographical location of the unit and the travel time involved\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'Risk analysis and availability of audit resources are important considerations while deciding audit priorities.' Travel time in option (d) is relevant at a different point, being one of the deductions made in arriving at the figure of about 210 working days available for planning purposes in a year.\"\r\n  },\r\n\r\n  {\r\n    id: 127,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"While preparing the Annual Audit Programme, it would be safe to plan for about how many working days in a year?\",\r\n    options: [\r\n      \"180\",\r\n      \"195\",\r\n      \"225\",\r\n      \"210\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'it would be safe to plan for about 210 working days (after deducting weekly holidays, public holidays, eligible leave, time required for travel, preparation of reports, follow up activities, training etc).' The figure is therefore net of everything that is not available for field audit work, which is why it is markedly lower than the number of calendar working days in a year.\"\r\n  },\r\n\r\n  {\r\n    id: 128,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following items which are deducted while arriving at the figure of about 210 working days:\\n1. Weekly holidays and public holidays\\n2. Time required for travel and for preparation of reports\\n3. Follow up activities and training\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 the figure is arrived at 'after deducting weekly holidays, public holidays, eligible leave, time required for travel, preparation of reports, follow up activities, training etc.' Eligible leave is a fourth deduction in the same list. The deductions are thus not confined to holidays but extend to every category of time not spent on the field audit itself.\"\r\n  },\r\n\r\n  {\r\n    id: 129,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The average number of working days that may be kept for a regular audit is:\",\r\n    options: [\r\n      \"5\",\r\n      \"7\",\r\n      \"10\",\r\n      \"15\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'An average of 10 working days may be kept for regular audits and 15 - 23 days for special audits.' The figure of 15 in option (d) is the lower limit of the range prescribed for special audits and is the intended trap. These norms, read with the figure of about 210 working days and the number of audit teams available, allow the number of units to be audited to be decided.\"\r\n  },\r\n\r\n  {\r\n    id: 130,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The number of days which may be kept for special audits is:\",\r\n    options: [\r\n      \"10 to 15 days\",\r\n      \"12 to 20 days\",\r\n      \"10 to 23 days\",\r\n      \"15 to 23 days\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'An average of 10 working days may be kept for regular audits and 15 - 23 days for special audits.' The figure of 10 days belongs exclusively to regular audits and is the trap embedded in options (a) and (c). The longer allowance for special audits reflects their defined Terms of Reference and the specific and defined objective for which they are taken up.\"\r\n  },\r\n\r\n  {\r\n    id: 131,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"An audit team available in the Ministry is indicated as comprising:\",\r\n    options: [\r\n      \"1 Sr. AO\/AO, 2 AAOs and 2 Accountants\",\r\n      \"1 Sr. AO\/AO, 1 AAO and 3 Accountants\",\r\n      \"2 Sr. AOs\/AOs, 2 AAOs and 1 Accountant\",\r\n      \"1 Sr. AO\/AO, 3 AAOs and 2 Accountants\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Annual Audit Programme (p. 32)<\/b> \u2014 'Given the number of audit teams (1 Sr. AO\/ AO, 2 AAOs, 2 Accountants) available in the Ministry, the number of units to be audited can be decided.' The composition is thus of five members headed by a Senior Accounts Officer or Accounts Officer, who would ordinarily be the Team Leader whose name the commencement letter is required to indicate specially.\"\r\n  },\r\n\r\n  {\r\n    id: 132,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The audit universe is:\",\r\n    options: [\r\n      \"The list of units selected for audit during the financial year\",\r\n      \"The aggregate of the units audited during the preceding three years\",\r\n      \"The set of processes rated as high risk by the executive authorities\",\r\n      \"The aggregate of all areas that are available to be audited within the Ministry or Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Review and Updating of Audit Universe (p. 32)<\/b> \u2014 'The audit universe is the aggregate of all areas that are available to be audited within the Ministry\/ Department.' It is therefore wider than the annual programme: prioritisation operates upon the universe to yield the list of engagements actually taken up, since it would not be possible to audit all units every year.\"\r\n  },\r\n\r\n  {\r\n    id: 133,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Examples of auditable activities within the audit universe include:\",\r\n    options: [\r\n      \"Entry conferences, exit conferences and follow-up meetings\",\r\n      \"Information systems, major contracts and functions such as procurement, payment and accounting\",\r\n      \"Risk identification, risk evaluation and risk acceptance\",\r\n      \"Assurance, consulting and special engagements\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Review and Updating of Audit Universe (p. 33)<\/b> \u2014 'Some examples of auditable activities include information systems, major contracts and functions such as procurement, payment and accounting.' Procurement is a natural inclusion, having been identified in Chapter II as an activity inherently more prone to risk than accounting for expenditure. Option (c) lists the three elements of risk assessment under the internal control framework.\"\r\n  },\r\n\r\n  {\r\n    id: 134,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Arrange the following steps in planning for risk based internal audit in their correct order:\\n1. Audit risk assessment\\n2. Reviewing and updating of the audit universe\\n3. Prioritization\\n4. Development of the annual audit plan\",\r\n    options: [\r\n      \"2, 4, 1, 3\",\r\n      \"4, 2, 1, 3\",\r\n      \"4, 1, 2, 3\",\r\n      \"2, 1, 4, 3\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Figure 7, Planning for Risk based Internal Audit (p. 33)<\/b> \u2014 the funnel proceeds from strategic review, government priorities and consulting and mutual agreeableness, to 'Development of Annual Audit Plan', then 'Reviewing and Updating of Audit Universe', then 'Audit Risk Assessment (Impact x Likelihood)', and finally 'Prioritization'. Prioritisation is the narrowest point of the funnel because it is what converts the universe into a workable programme.\"\r\n  },\r\n\r\n  {\r\n    id: 135,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In planning for risk based internal audit, audit risk assessment is expressed as a function of:\",\r\n    options: [\r\n      \"Materiality and value\",\r\n      \"Severity and frequency\",\r\n      \"Impact and likelihood\",\r\n      \"Probability and residual exposure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Figure 7, Planning for Risk based Internal Audit (p. 33)<\/b> \u2014 the stage is captioned 'Audit Risk Assessment: Impact x Likelihood'. This carries forward the measurement rule of Chapter II, where each risk is measured in terms of impact, described as severity, and likelihood of occurrence, described as probability, these being the two axes of the risk matrix.\"\r\n  },\r\n\r\n  {\r\n    id: 136,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"While selecting the number of units of similar types to be audited, the technique to be used is:\",\r\n    options: [\r\n      \"Attribute sampling, so that units with defined characteristics are covered\",\r\n      \"Random sampling, so that the selected sample is representative of the actual population\",\r\n      \"Interval sampling, so that units are covered at defined intervals\",\r\n      \"Stratified sampling, so that each category of unit is separately covered\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Risk Assessment and Prioritization (p. 34)<\/b> \u2014 'While selecting the number of units of similar types to be audited, a Random Sampling technique should be used so that the selected sample is representative of the actual population.' The same passage adds that 'A part of judgmental sampling may also be used for selecting areas, states and\/ or districts for auditing', so the two techniques operate side by side at different levels of selection.\"\r\n  },\r\n\r\n  {\r\n    id: 137,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In relation to the annual audit plan, the Audit Committee is required to approve:\",\r\n    options: [\r\n      \"The detailed audit programme for each individual engagement\",\r\n      \"A broad scope of the annual audit plan\",\r\n      \"The composition of each audit team\",\r\n      \"The sampling technique to be adopted in each engagement\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Risk Assessment and Prioritization (p. 34)<\/b> \u2014 'A broad scope of annual audit plan should also be approved by the Audit Committee. The detailed audit program assigning resources for the individual audits would be decided by the Chief Audit Executive of the Ministry.' The division of labour is therefore between broad scope, which is for the Committee, and detailed programming and resourcing, which is for the Chief Audit Executive.\"\r\n  },\r\n\r\n  {\r\n    id: 138,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The detailed audit programme assigning resources for the individual audits is decided by:\",\r\n    options: [\r\n      \"The Audit Committee\",\r\n      \"The Financial Adviser\",\r\n      \"The Chief Audit Executive of the Ministry\",\r\n      \"The Internal Audit Management Team\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Risk Assessment and Prioritization (p. 34)<\/b> \u2014 'The detailed audit program assigning resources for the individual audits would be decided by the Chief Audit Executive of the Ministry.' The Internal Audit Management Team in option (d) is headed by the Chief Audit Executive and coordinates the work programme of different audit teams under Chapter IV, but the decision on the detailed programme and its resourcing rests with the Chief Audit Executive.\"\r\n  },\r\n\r\n  {\r\n    id: 139,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The risk rating process is expected to mature once:\",\r\n    options: [\r\n      \"Risk Registers are developed in the Ministries and Risk Committees are put into place and become functional and active\",\r\n      \"Computer assisted audit techniques are deployed by all internal audit wings\",\r\n      \"The audit universe has been reviewed and updated for three successive years\",\r\n      \"Audit Committees are constituted in all central civil ministries\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Identification of Organizations\/Processes and Areas with High Risk Rating (p. 34)<\/b> \u2014 'The process would mature once Risk Registers are developed in the Ministries and Risk Committees are put into place and become functional and active.' This is the institutional development which Chapter III anticipates when it says that over time it should be possible to place greater reliance on the risk assessments done by Departments and the risk-control matrices developed by them.\"\r\n  },\r\n\r\n  {\r\n    id: 140,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Special audits assigned by the Ministry are undertaken by the Internal Audit Wing:\",\r\n    options: [\r\n      \"Only after they are included in the approved annual audit programme\",\r\n      \"As per the Terms of Reference given by the Ministry, the Audit Committee being informed subsequently\",\r\n      \"Only with the prior approval of the Chairperson of the Audit Committee\",\r\n      \"In place of the regular audits scheduled for the year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Inclusion of Special Audit Engagements into Work Programs (p. 34)<\/b> \u2014 'Special audits, as and when assigned by the Ministry, would be undertaken by the Internal Audit Wing as per Terms of Reference given by the Ministry. The Audit Committee should be informed about these engagements subsequently.' The Committee is thus informed after the event, although anticipated requirements of special audits are factored into the annual programme in advance.\"\r\n  },\r\n\r\n  {\r\n    id: 141,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following outcomes expected on completion of the planning phase of an audit engagement:\\n1. The significant risks and key controls at the audit engagement level have been identified and documented.\\n2. The effectiveness of the design of these controls has been evaluated.\\n3. Plans to test the operating effectiveness of these controls have been developed.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Planning the Audit Engagements (p. 34)<\/b> \u2014 'On completion of this phase, the audit team would have identified and documented the significant risks and key controls at the audit engagement level, evaluated the effectiveness of design of these controls, and developed plans to test their operating effectiveness.' Note the careful sequence: design effectiveness is evaluated during planning, while operating effectiveness is only planned for at this stage and is actually tested during the performance of the engagement.\"\r\n  },\r\n\r\n  {\r\n    id: 142,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where significant entity-wide risks have been identified, the auditor documents the key controls established at the audit engagement level to address the risks and:\",\r\n    options: [\r\n      \"Tests their operating effectiveness at the planning stage itself\",\r\n      \"Evaluates the design effectiveness of those key controls\",\r\n      \"Reports them immediately to the Audit Committee\",\r\n      \"Excludes them from the scope of the engagement\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Preliminary analysis of key controls and risks (p. 35)<\/b> \u2014 'the auditor documents the key controls established at the audit engagement level to address the risks and evaluates the design effectiveness of those key controls.' Design effectiveness belongs to the planning phase; operating effectiveness is tested later, during performance of the engagement, when the auditor tests whether the properly designed key control is actually operating as designed.\"\r\n  },\r\n\r\n  {\r\n    id: 143,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The engagement objective is best described as:\",\r\n    options: [\r\n      \"A broad statement often thought of as a question that the auditor seeks to answer\",\r\n      \"A statement of the areas and systems excluded from the engagement\",\r\n      \"The benchmark against which the audit evidence is compared\",\r\n      \"The conclusion recorded by the auditor at the end of the engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Development of engagement objectives (p. 36)<\/b> \u2014 'The engagement objective is a broad statement that is often thought of as a question that the auditor seeks to answer. The auditor is expected to draw a conclusion with respect to each objective.' Option (c) is the definition of criteria under the 5C framework at p. 44, and option (b) describes part of the detailed scope statement, which indicates issues or areas excluded from the scope.\"\r\n  },\r\n\r\n  {\r\n    id: 144,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The detailed scope statement clearly describes the areas, processes, activities or systems that will be the subject of the audit engagement and:\",\r\n    options: [\r\n      \"The number of transactions proposed to be examined in each area\",\r\n      \"The audit team members responsible for each area\",\r\n      \"The controls rated as high risk in the preceding engagement\",\r\n      \"To which the conclusions will apply\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Finalization of Audit Plan (p. 36)<\/b> \u2014 'The detailed scope statement clearly describes the areas, processes, activities, or systems that will be the subject of the audit engagement and to which conclusions will apply.' The link between scope and conclusion is deliberate, since the auditor is expected to draw a conclusion with respect to each engagement objective, and those conclusions can extend no further than the stated scope.\"\r\n  },\r\n\r\n  {\r\n    id: 145,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In developing an illustrative work programme for the key schemes, the approach that may be used is:\",\r\n    options: [\r\n      \"A risk-control matrix approach\",\r\n      \"A flowchart and narrative approach\",\r\n      \"A statistical sampling approach\",\r\n      \"A checklist approach\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Development of Sample Audit Work Program (p. 37)<\/b> \u2014 'A checklist approach may be used in developing an illustrative work program. This will facilitate an efficient audit of the selected scheme and other schemes being implemented by the ministry.' Flowcharts and narratives in option (b) belong to a different step, being created if necessary while developing an understanding of the operational area under review.\"\r\n  },\r\n\r\n  {\r\n    id: 146,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Once the audit programme has been finalized, it is required to be communicated to the auditee units:\",\r\n    options: [\r\n      \"On the first day of the financial year\",\r\n      \"Immediately upon its approval by the Audit Committee\",\r\n      \"Seven days before the commencement of the audit\",\r\n      \"30 days before the commencement of the audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Performing the Audit Engagement (p. 38)<\/b> \u2014 'the same should be communicated to the auditee units 30 days before the commencement of audit so that they are ready with records and are prepared for audit.' This dovetails with the requirement that the commencement letter be sent to the head of the auditee department at least a month before the audit is initiated.\"\r\n  },\r\n\r\n  {\r\n    id: 147,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The commencement letter is required to be sent to the Head of the auditee department:\",\r\n    options: [\r\n      \"On the day the audit team reaches the unit\",\r\n      \"At least a week before the audit is to be initiated\",\r\n      \"At least a month before the audit is to be initiated\",\r\n      \"Along with the annual audit programme finalised in January\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Intimation of Audit (p. 38)<\/b> \u2014 'a commencement letter should be sent to the Head of the auditee department at least a month before the audit is to be initiated so as to provide sufficient time to arrange the necessary records and resources for a smooth conduct of the audit.' The annual programme is separately communicated to the units with sufficient notice after it is finalised by 15th January.\"\r\n  },\r\n\r\n  {\r\n    id: 148,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The commencement letter is required to be addressed to:\",\r\n    options: [\r\n      \"The highest individual responsible for the function or department\",\r\n      \"The nodal officer nominated to coordinate the audit\",\r\n      \"The Drawing and Disbursing Officer of the unit\",\r\n      \"The head of the concerned administrative division of the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Intimation of Audit (p. 38)<\/b> \u2014 'The Commencement Letter should be addressed to the highest individual responsible for the function\/department.' The nodal officer in option (b) enters at a later stage, being discussed in the entry conference as part of the logistical arrangements for coordinating audit requirements of space, records and meetings.\"\r\n  },\r\n\r\n  {\r\n    id: 149,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In relation to the audit team, the commencement letter is required to give the names of the auditors, especially indicating the name of the:\",\r\n    options: [\r\n      \"Chief Audit Executive\",\r\n      \"Supervisor who will review the working papers\",\r\n      \"Team Leader\",\r\n      \"Assistant Accounts Officers deployed on the engagement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Intimation of Audit (p. 38)<\/b> \u2014 the letter must include 'Names of Auditors especially indicating name of the Team Leader.' Given the composition of an audit team indicated at p. 32, that is one Sr. AO or AO with two AAOs and two Accountants, the Team Leader would ordinarily be the Senior Accounts Officer or Accounts Officer heading the team.\"\r\n  },\r\n\r\n  {\r\n    id: 150,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"All of the following are required to be included in the commencement letter EXCEPT:\",\r\n    options: [\r\n      \"Information regarding entry and exit conferences\",\r\n      \"A request for necessary information and documents\",\r\n      \"The estimated duration of the audit\",\r\n      \"The names of the officials of the auditee unit responsible for producing the records\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Intimation of Audit (p. 38)<\/b> \u2014 the prescribed contents are the objective, the scope and period, the estimated duration, the 'Names of Auditors especially indicating name of the Team Leader', 'Information regarding entry and exit conferences' and a 'Request for necessary information and documents'. Nomination of officials on the auditee side is not part of the letter; a nodal officer is instead settled in the entry conference to coordinate the audit requirements.\"\r\n  },\r\n\r\n  {\r\n    id: 151,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The entry conference is a meeting between the internal auditors and:\",\r\n    options: [\r\n      \"The Head of Department or Head of Office of the organisation being audited\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The nodal officer nominated for the audit\",\r\n      \"The Chief Audit Executive and the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Opening meeting (Entry Conference) (p. 38)<\/b> \u2014 'Internal Audit engagements normally start with an entry conference, a meeting between the internal auditors and the Head of Department \/ Head of Office of the organisation being audited.' The exit meeting at the other end of the engagement is correspondingly held with the key officials of the organisation being audited, to discuss the draft internal audit report.\"\r\n  },\r\n\r\n  {\r\n    id: 152,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The primary purpose of the entry conference is to:\",\r\n    options: [\r\n      \"Obtain the agreement of the auditee to the audit observations\",\r\n      \"Establish an appropriate environment for the audit\",\r\n      \"Requisition the records required for the engagement\",\r\n      \"Fix the date by which the Action Taken Report is to be submitted\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Opening meeting (Entry Conference) (p. 38)<\/b> \u2014 'The primary purpose of this meeting is to establish an appropriate environment for the audit.' Agreement of the auditee in option (a) is the expected outcome of the exit meeting, upon the conclusion of which the draft internal audit report is expected to become an agreed document between the department and the internal audit.\"\r\n  },\r\n\r\n  {\r\n    id: 153,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audits with an element of surprise:\",\r\n    options: [\r\n      \"Require the prior approval of the Audit Committee\",\r\n      \"Are preceded by a commencement letter issued on the day of the audit\",\r\n      \"Do not have any entry conference\",\r\n      \"Are conducted only where fraud is suspected\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Opening meeting (Entry Conference) (p. 39)<\/b> \u2014 'Audits with an element of surprise do not have any entry conference.' This is a necessary exception, since the whole scheme of intimation, the 30 days' communication and the commencement letter a month in advance, would defeat the element of surprise. The exception is stated only for the entry conference and not for the exit meeting.\"\r\n  },\r\n\r\n  {\r\n    id: 154,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In relation to meetings held with the audit client, the requirement is that:\",\r\n    options: [\r\n      \"Only the entry and exit conferences need be minuted\",\r\n      \"The minutes should be approved by the Chief Audit Executive\",\r\n      \"The minutes should be forwarded to the Audit Committee\",\r\n      \"All such meetings should be appropriately documented and minuted, the minutes forming part of the working papers\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Documentation of meetings (p. 39)<\/b> \u2014 'All the meetings with the audit client should be appropriately documented and minuted. These minutes should form a part of working papers relating to the audit engagement.' Consistently with this, the current audit file is required to contain the minutes of entry and exit meetings, and a copy of the exit conference minutes is also given to the department.\"\r\n  },\r\n\r\n  {\r\n    id: 155,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit memos are required to clearly mention the list of records called for by the audit team, along with the date, and also to give details of:\",\r\n    options: [\r\n      \"The observations proposed to be raised on those records\",\r\n      \"Any statement required to be prepared by the client\",\r\n      \"The sampling technique to be used for their examination\",\r\n      \"The officials responsible for maintaining those records\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Requisitioning appropriate record (p. 39)<\/b> \u2014 'The audit memos should clearly mention the list of records called by the audit team along with date and also give details of any statement required to be prepared by the client.' The memo therefore covers both existing records and statements yet to be compiled, which is why advance issue matters.\"\r\n  },\r\n\r\n  {\r\n    id: 156,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where the data required for audit is present in soft form:\",\r\n    options: [\r\n      \"It must be printed and authenticated by the auditee unit before examination\",\r\n      \"It can be examined only through general purpose audit software\",\r\n      \"A copy of the database may be taken for preliminary analysis\",\r\n      \"It should be excluded from the sample unless corroborated by original documents\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Requisitioning appropriate record (p. 39)<\/b> \u2014 'If the data is present in the soft form, a copy of database may be taken for preliminary analysis.' This is the practical link with Chapter III, where computer assisted audit techniques are said to be especially useful when a significant volume of data is available electronically and to permit hundred percent testing in a short span of time.\"\r\n  },\r\n\r\n  {\r\n    id: 157,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Operating effectiveness refers to:\",\r\n    options: [\r\n      \"The adequacy of the design of an internal control activity\",\r\n      \"The extent to which controls are documented in the codes and manuals\",\r\n      \"The degree to which controls reduce the cost of operations\",\r\n      \"The effectiveness of the operation of an internal control activity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Requisitioning appropriate record (p. 39)<\/b> \u2014 'Operating effectiveness refers to the effectiveness of the operation of an internal control activity.' It is distinct from design effectiveness, which is evaluated during the planning phase; a control may be perfectly designed and still fail the test of operating effectiveness if it is not operated as designed.\"\r\n  },\r\n\r\n  {\r\n    id: 158,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The operation of a key control is not effective where:\",\r\n    options: [\r\n      \"A properly designed key control is not operating as designed, or the person performing it does not possess the necessary authority or qualifications\",\r\n      \"The control is preventive rather than detective in character\",\r\n      \"The control has not been tested in the preceding audit engagement\",\r\n      \"The control has been designed by the auditee unit rather than by the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Requisitioning appropriate record (p. 39)<\/b> \u2014 'The operation is not effective when a properly designed key control is not operating as designed (or as planned) or the person performing the control does not possess the necessary authority or qualifications to perform the key control effectively.' Failure of operation therefore has two distinct sources, the control itself and the competence or authority of the person operating it.\"\r\n  },\r\n\r\n  {\r\n    id: 159,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit evidence is:\",\r\n    options: [\r\n      \"The record of the audit work schedules relevant to the current audit\",\r\n      \"The benchmark or expectation against which actual conditions are compared\",\r\n      \"The information collected, analyzed and evaluated by the auditor to support an audit observation\",\r\n      \"The statement of the areas and systems to which the conclusions will apply\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Audit Evidence (p. 40)<\/b> \u2014 'Audit Evidence is the information collected, analyzed, and evaluated by the auditor to support an audit observation.' Option (b) is the definition of criteria in the 5C framework, option (a) describes the current audit file, and option (d) describes the detailed scope statement finalized at the planning stage.\"\r\n  },\r\n\r\n  {\r\n    id: 160,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In relation to audit evidence, sufficiency and appropriateness respectively denote:\",\r\n    options: [\r\n      \"Relevance and reliability\",\r\n      \"Reliability and relevance\",\r\n      \"Quality and quantity\",\r\n      \"The measure of quantity, and reliability together with relevance to a particular assertion\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Audit Evidence (p. 40)<\/b> \u2014 'Sufficiency is the measure of quantity of audit evidence while appropriateness refers to reliability of the audit evidence and its relevance to a particular assertion.' The auditor must obtain evidence that is sufficient, appropriate and reliable in order to draw reasonable conclusions on which to base audit opinions.\"\r\n  },\r\n\r\n  {\r\n    id: 161,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit evidence is considered appropriate when it is:\",\r\n    options: [\r\n      \"Both relevant and reliable\",\r\n      \"Obtained in sufficient quantity\",\r\n      \"Corroborated by the auditee unit in writing\",\r\n      \"Documented in the permanent audit file\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Audit Evidence (p. 40)<\/b> \u2014 'Evidence is considered appropriate when it is both relevant and reliable.' Quantity is a separate requirement captured by sufficiency, so option (b) confuses the two limbs. Reliability itself is influenced by the source of the evidence, which may be internal or external, and by its nature, which may be visual, documentary or oral.\"\r\n  },\r\n\r\n  {\r\n    id: 162,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The reliability of audit evidence is influenced by its source and by its nature, the latter being:\",\r\n    options: [\r\n      \"Financial or non-financial\",\r\n      \"Visual, documentary or oral\",\r\n      \"Direct or circumstantial\",\r\n      \"Statistical or judgmental\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reliability of Audit Evidence (p. 40)<\/b> \u2014 'The reliability of audit evidence is influenced by its source which may either be internal or external; and by its nature which may be visual, documentary or oral.' The source-nature distinction underlies the six rules that follow, several of which turn on the nature of the evidence, such as the superiority of documents and written representations over oral representations.\"\r\n  },\r\n\r\n  {\r\n    id: 163,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit evidence obtained from external sources, such as a confirmation received from a third party, is:\",\r\n    options: [\r\n      \"Equally reliable as evidence obtained from the entity's records\",\r\n      \"Admissible only where corroborated by the entity's records\",\r\n      \"More reliable than that obtained from the entity's records\",\r\n      \"Less reliable, since the third party is not subject to audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Reliability of Audit Evidence (p. 40)<\/b> \u2014 'Audit evidence from external sources (for example, confirmation received from a third party) is more reliable than that obtained from the entity's records.' The next rule qualifies the position of the entity's own records: they become more reliable when the related accounting and internal control systems operate effectively.\"\r\n  },\r\n\r\n  {\r\n    id: 164,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit evidence obtained from the entity's records is more reliable when:\",\r\n    options: [\r\n      \"It is authenticated by the head of the auditee office\",\r\n      \"It is supported by oral representations of the officials concerned\",\r\n      \"It relates to transactions of high value\",\r\n      \"The related accounting and internal control systems operate effectively\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Reliability of Audit Evidence (p. 40)<\/b> \u2014 'Audit evidence obtained from the entity's records is more reliable when the related accounting and internal control systems operate effectively.' The rule connects the reliability of evidence to the very controls whose operating effectiveness the auditor is testing, which is why control testing and evidence gathering proceed together during the engagement.\"\r\n  },\r\n\r\n  {\r\n    id: 165,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (More reliable form of evidence)\\nA. Confirmation received from a third party\\nB. Original document\\nC. Statistical sample\\nD. Written representation\\nList-II (Less reliable counterpart)\\n1. Non statistical sample\\n2. Oral representation\\n3. Evidence obtained from the entity's records\\n4. Photocopy, telex or facsimile\",\r\n    options: [\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Reliability of Audit Evidence (pp. 40-41)<\/b> \u2014 external confirmation outranks the entity's records; 'Original documents are more reliable than photocopies, telexes or facsimiles'; statistical samples are more persuasive than non statistical samples; and documents and written representations are more reliable than oral representations. The trap lies in swapping the counterpart of the original document with that of the third party confirmation.\"\r\n  },\r\n\r\n  {\r\n    id: 166,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Working papers are best described as:\",\r\n    options: [\r\n      \"The records maintained by the auditee unit for production to audit\",\r\n      \"The statements prepared by the client at the instance of the audit team\",\r\n      \"The annexures which accompany the Action Taken Report\",\r\n      \"The supporting documents for the entire audit engagement, providing a complete audit trail\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Development of Working Paper (p. 41)<\/b> \u2014 'Working papers are the supporting documents for the entire audit engagement. They provide a complete audit trail and demonstrate, in detail, how the audit engagement was performed.' They are further described at p. 42 as documents either created by the auditor or gathered by him during the engagement, which distinguishes them from the auditee's own records.\"\r\n  },\r\n\r\n  {\r\n    id: 167,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit observations emerge through a process of comparing:\",\r\n    options: [\r\n      \"The current year's transactions with those of the preceding year\",\r\n      \"What should exist, being the audit criteria, with what exists, being the audit evidence\",\r\n      \"The design effectiveness of controls with their operating effectiveness\",\r\n      \"The risks identified at the institutional level with those at the engagement level\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Development of Audit observations (p. 42)<\/b> \u2014 'Audit observations emerge through a process of comparing what should exist (the audit criteria) with what exists (the audit evidence).' The same pairing reappears in the 5C framework at p. 44, where criteria answer the question what should exist and condition answers the question what exists.\"\r\n  },\r\n\r\n  {\r\n    id: 168,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Working papers are contained in how many types of files?\",\r\n    options: [\r\n      \"One\",\r\n      \"Three\",\r\n      \"Two\",\r\n      \"Four\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, box on Audit work papers (p. 42)<\/b> \u2014 'Working papers are contained in two types of files: permanent audit file and the current audit file.' The distinction is one of temporal reach: the permanent file holds information relevant to current and future audits, while the current file holds the record of the audit presently being conducted.\"\r\n  },\r\n\r\n  {\r\n    id: 169,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The permanent audit file provides a basis for consistency in testing and additionally allows:\",\r\n    options: [\r\n      \"Substitution of the current audit file in subsequent engagements\",\r\n      \"Dispensation with the entry conference in subsequent audits\",\r\n      \"Reduction in the sample size for the succeeding audit\",\r\n      \"Comparison of key performance indicators over time\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, box on Audit work papers (p. 42)<\/b> \u2014 the permanent audit file 'contains information that is relevant to current and future audits as it consolidates all important documents at one place. It also provides a basis for consistency in testing and allows comparison of key performance indicators over time.' Its value is therefore cumulative and comparative rather than confined to a single engagement.\"\r\n  },\r\n\r\n  {\r\n    id: 170,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The current audit file contains the record of all audit work schedules and documents relevant to the current audit and should represent a clear record of:\",\r\n    options: [\r\n      \"The organizational structure and business plans of the unit\",\r\n      \"The risk assessment carried out at the institutional level\",\r\n      \"The audit process, procedures, findings, conclusions and reports\",\r\n      \"The key performance indicators of the unit over time\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, box on Audit work papers (p. 42)<\/b> \u2014 'Current Audit Files contains record of all the audit work schedules and documents relevant to the current audit. These should represent a clear record of the audit process, procedures, findings, conclusions and reports.' Options (a), (b) and (d) all describe material belonging to the permanent audit file.\"\r\n  },\r\n\r\n  {\r\n    id: 171,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"All of the following are typically included in the current audit file EXCEPT:\",\r\n    options: [\r\n      \"Copies of the draft and final audit reports\",\r\n      \"Significant findings and issues identified during the audit and how they were resolved\",\r\n      \"Minutes of the entry and exit meeting\",\r\n      \"The organizational chart of the auditee unit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, box on Audit work papers (p. 42)<\/b> \u2014 current audit files typically include 'copies of the draft and final audit reports', significant findings and issues and how they were resolved, 'audit planning documentation', administration and correspondence documents, 'follow-up of previous audit reports', updated audit programmes, supporting documentation for the audit conclusions and 'minutes of entry and exit meeting'. The organizational chart belongs to the permanent audit file.\"\r\n  },\r\n\r\n  {\r\n    id: 172,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Document)\\nA. Corrective action plans\\nB. Audit planning documentation\\nC. Risk assessment\\nD. Minutes of entry and exit meeting\\nList-II (File in which it is placed)\\n1. Current audit file\\n2. Permanent audit file\",\r\n    options: [\r\n      \"A-2, B-1, C-2, D-1\",\r\n      \"A-1, B-2, C-1, D-2\",\r\n      \"A-2, B-1, C-1, D-2\",\r\n      \"A-1, B-1, C-2, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, box on Audit work papers (p. 42)<\/b> \u2014 'corrective action plans' and 'risk assessment' are listed among the typical contents of the permanent audit file, which 'consolidates all important documents at one place'; audit planning documentation and minutes of the entry and exit meeting are listed among the typical contents of the current audit file, which records the audit presently being conducted. Updated audit programmes are unusual in appearing in both lists.\"\r\n  },\r\n\r\n  {\r\n    id: 173,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The draft report prepared by the supervisor is required to highlight:\",\r\n    options: [\r\n      \"Weaknesses in the design and implementation of the internal control system, instances of non-compliance, and transactions which do not measure up to standards of propriety\",\r\n      \"Only those observations which the auditee unit has accepted\",\r\n      \"Only observations relating to areas classified as high risk\",\r\n      \"The names of the officials responsible for each deviation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Conducting Exit Meeting with the audit client (p. 43)<\/b> \u2014 the draft report highlights 'the weaknesses in design and implementation of the internal control system, instances of non-compliance with policies, prescribed procedures, rule and regulations and transactions which do not measure up to standards of propriety.' Personal criticism is expressly excluded at p. 45, where reports must be based on facts and free from any personal criticism.\"\r\n  },\r\n\r\n  {\r\n    id: 174,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The draft report is required to be sent to the Head of Department or Head of Office for the purpose of:\",\r\n    options: [\r\n      \"Obtaining his signature on the audit observations\",\r\n      \"Obtaining the Department's views on the audit observations\",\r\n      \"Enabling him to settle the observations before issue of the report\",\r\n      \"Placing it before the Audit Committee\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Conducting Exit Meeting with the audit client (p. 43)<\/b> \u2014 'The draft report should be sent to the Head of Department\/ Head of Office for obtaining Department's views on audit observations.' The object is comment, not settlement: the observations survive into the final report along with an evaluation of the comments received, as appropriate.\"\r\n  },\r\n\r\n  {\r\n    id: 175,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The exit meeting with the key officials of the organisation being audited is aimed at obtaining their views on:\",\r\n    options: [\r\n      \"Each audit observation, including additional facts that the organisation may wish to provide\",\r\n      \"The scope and objectives proposed for the next audit\",\r\n      \"The composition of the audit team deployed\",\r\n      \"The distribution list for issue of the report\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Reporting (p. 43)<\/b> \u2014 'This meeting should aim to obtain the views of the officials on each audit observation including additional facts that the organisation may wish to provide, which would then be analysed and the auditor may agree to reconsider his conclusions in the light of the information provided by the management.' The exit meeting therefore operates observation by observation.\"\r\n  },\r\n\r\n  {\r\n    id: 176,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where the audited entity refuses to provide comments or is unable to provide them within a reasonable period of time, the auditors:\",\r\n    options: [\r\n      \"Must defer issue of the report until comments are received\",\r\n      \"Must seek the directions of the Audit Committee\",\r\n      \"Must treat the observations as settled\",\r\n      \"May issue the report without receiving comments from the audited entity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Reporting (p. 43)<\/b> \u2014 'If the audited entity refuses to provide comments or is unable to provide comments within a reasonable period of time, the auditors may issue the report without receiving comments from the audited entity.' The entity cannot therefore stall the report by silence, though the report must disclose that position.\"\r\n  },\r\n\r\n  {\r\n    id: 177,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In case of disagreement between the Department and internal audit:\",\r\n    options: [\r\n      \"The observation should be dropped from the report\",\r\n      \"The views of the Department and the reasons for disagreement should be taken on record\",\r\n      \"The matter should be referred to the Comptroller and Auditor General\",\r\n      \"The report should be issued in draft form only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reporting (p. 43)<\/b> \u2014 'In case of disagreement, views of the Department and reasons for disagreement should be taken on record.' Recording rather than resolution is the requirement at this stage; unresolved issues have their own route under the follow-up provisions, being reported to the Audit Committee if they remain unsettled for six months.\"\r\n  },\r\n\r\n  {\r\n    id: 178,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Upon the conclusion of the exit meeting, it is expected that the draft internal audit report:\",\r\n    options: [\r\n      \"Will be approved by the Chief Audit Executive\",\r\n      \"Will be circulated to all stakeholders on the distribution list\",\r\n      \"Becomes an agreed document between the department and the internal audit\",\r\n      \"Will be revised to exclude all observations disputed by the department\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Reporting (p. 43)<\/b> \u2014 'It is expected that upon conclusion of this meeting, the draft internal audit report becomes an agreed document between the department and the internal audit.' Agreement is the expectation, not an absolute requirement, which is why the preceding sentence provides for disagreements to be taken on record with the Department's reasons.\"\r\n  },\r\n\r\n  {\r\n    id: 179,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit reports are required to be:\",\r\n    options: [\r\n      \"Accurate, objective, clear, concise and complete\",\r\n      \"Exhaustive, descriptive and comprehensive\",\r\n      \"Confined to matters agreed with the audited entity\",\r\n      \"Restricted to quantifiable observations\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 43)<\/b> \u2014 'The Audit Reports must be accurate, objective, clear, concise and complete and should be issued in a timely manner.' The quality check at p. 45 restates four of these attributes, requiring reports to be complete, concise, accurate and objective, based on facts and free from any personal criticism.\"\r\n  },\r\n\r\n  {\r\n    id: 180,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit reports are normally required to be issued within:\",\r\n    options: [\r\n      \"One week of completion of the audit engagement\",\r\n      \"A fortnight of completion of the audit engagement\",\r\n      \"A month of completion of the audit engagement\",\r\n      \"Six weeks of completion of the audit engagement\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (pp. 43-44)<\/b> \u2014 reports 'should be issued in a timely manner (normally within a fortnight of completion of the audit engagement) to facilitate initiation of appropriate remedial action.' The one week in option (a) is a different timeline drawn from Chapter IV, under which all audit reports are to be issued within one week of the approval of the report by the Chief Audit Executive.\"\r\n  },\r\n\r\n  {\r\n    id: 181,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where the performance of the auditee unit is found satisfactory, the position is that:\",\r\n    options: [\r\n      \"It should also be acknowledged in the reports\",\r\n      \"It need not be mentioned, the report being confined to deficiencies\",\r\n      \"It should be reported separately to the Audit Committee\",\r\n      \"It justifies exclusion of the unit from the next audit cycle\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 44)<\/b> \u2014 'Satisfactory performance of the auditee unit, wherever evident, should also be acknowledged in the Reports.' Balanced reporting of this kind supports the requirement that findings be worded constructively and that reports be objective and free from personal criticism.\"\r\n  },\r\n\r\n  {\r\n    id: 182,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Besides carrying the prescribed legend on the cover page, the audit report is also required to mention:\",\r\n    options: [\r\n      \"The number of transactions test checked\",\r\n      \"The date of issue of the audit report\",\r\n      \"The names of all members of the audit team\",\r\n      \"The period within which the Action Taken Report is due\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 44)<\/b> \u2014 reports 'should carry the legend Internal Audit Report of ___ name of organisation ___ for the period ___ on the cover page and should also mention the date of issue of the audit report.' The legend therefore identifies the organisation and the period covered, while the date of issue fixes the point from which remedial action and follow-up run.\"\r\n  },\r\n\r\n  {\r\n    id: 183,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The audit report is required to state clearly that establishing appropriate internal controls and preparation of the financial statement are the responsibilities of:\",\r\n    options: [\r\n      \"The internal audit wing\",\r\n      \"The Chief Audit Executive\",\r\n      \"Management\",\r\n      \"The Pay and Accounts Office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 44)<\/b> \u2014 the report must clearly mention 'that establishing appropriate internal controls and preparation of financial statement are the responsibilities of management and responsibility of auditor is to express opinion on efficiency of internal controls in achieving management objectives.' The allocation mirrors Chapter IV, where programme divisions are responsible for maintaining an adequate system of internal controls.\"\r\n  },\r\n\r\n  {\r\n    id: 184,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The executive summary which it is desirable for audit reports to carry contains details of the audit objectives, scope of audit, summary of audit observations and:\",\r\n    options: [\r\n      \"The evidence relied upon for each observation\",\r\n      \"The significant observations which require immediate action on the part of senior management\",\r\n      \"The comments of the audited entity on each observation\",\r\n      \"The risk rating assigned to the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 44)<\/b> \u2014 'It is desirable that audit reports have an executive summary which contains details of audit objectives, scope of audit, summary of audit observations and highlight the significant observations which require immediate action on part of senior management.' The executive summary therefore performs a triage function for the reader at the top.\"\r\n  },\r\n\r\n  {\r\n    id: 185,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"To warrant reporting, an effect should be:\",\r\n    options: [\r\n      \"Capable of being expressed in quantitative terms in every case\",\r\n      \"Accepted by the audited entity in the exit meeting\",\r\n      \"Traceable to a single identifiable cause\",\r\n      \"Sufficiently serious to justify the action, and the related cost, to correct the difference\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Report drafted using 5C framework (p. 44)<\/b> \u2014 'To warrant reporting, an effect should be sufficiently serious to justify the action (and related cost) to correct the difference (the deficiency).' The cost-benefit reasoning is the same as in Chapter II, where the benefits of risk reduction must be greater than the cost of controls.\"\r\n  },\r\n\r\n  {\r\n    id: 186,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The identification of the cause of an unsatisfactory condition is described as:\",\r\n    options: [\r\n      \"Desirable but not essential where the effect is serious\",\r\n      \"A matter for the audited entity rather than for audit\",\r\n      \"A prerequisite to making a meaningful recommendation for corrective action\",\r\n      \"Relevant only where the observation relates to a high risk area\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Report drafted using 5C framework (p. 45)<\/b> \u2014 'Identification of the cause of an unsatisfactory condition is a prerequisite to making a meaningful recommendation for corrective action.' The word prerequisite is decisive: without the cause, the recommendation can only address symptoms, which the Manual expressly warns against in the next paragraph.\"\r\n  },\r\n\r\n  {\r\n    id: 187,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In developing sound recommendations, the internal auditor is required to ensure that the recommended action is within the scope of the client, is at least intuitively viable and:\",\r\n    options: [\r\n      \"Addresses the cause and not just the symptoms\",\r\n      \"Can be implemented within the current financial year\",\r\n      \"Has been accepted by the head of the audited office\",\r\n      \"Does not entail any additional expenditure\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Report drafted using 5C framework (p. 45)<\/b> \u2014 'the internal auditor ensures that the recommended action is within the scope of the client, addresses the cause and not just the symptoms, and is at least intuitively viable.' Additional expenditure is not barred; indeed low risk areas are those where the suggested action would bring greater efficiency or enhanced controls at minimal additional costs.\"\r\n  },\r\n\r\n  {\r\n    id: 188,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Element)\\nA. Criteria\\nB. Condition\\nC. Cause\\nD. Corrective action\\nList-II (Question answered)\\n1. Why did it happen?\\n2. What should be done?\\n3. What should exist?\\n4. What exists?\",\r\n    options: [\r\n      \"A-4, B-3, C-1, D-2\",\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-3, B-1, C-4, D-2\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Report drafted using 5C framework (pp. 44-45)<\/b> \u2014 criteria answer 'What should exist?', condition answers 'What exists?', cause answers 'Why did it happen?' and corrective action answers 'What should be done?'. The fifth element, consequence or effect or impact, answers the question 'What effect did it have?' and is deliberately omitted from this set.\"\r\n  },\r\n\r\n  {\r\n    id: 189,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit findings are required to be grouped together depending upon:\",\r\n    options: [\r\n      \"The division of the Ministry to which they relate\",\r\n      \"The chronological order in which they were detected\",\r\n      \"The severity of risk\",\r\n      \"The value of the transactions involved\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 45)<\/b> \u2014 'Audit Findings should be grouped together depending on the severity of risk.' The three grades that follow are High, Medium and Low, which correspond to the categorisation used in risk evaluation under the internal control framework of Chapter II, where risks are categorised as High, Medium or Low.\"\r\n  },\r\n\r\n  {\r\n    id: 190,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"High risk areas, for the purpose of grouping audit findings, are those where:\",\r\n    options: [\r\n      \"The transactions involved are of the highest value\",\r\n      \"The absence of immediate corrective action may have a major negative impact on achievement of objectives\",\r\n      \"The audited entity has disagreed with the observation\",\r\n      \"The controls have never been tested in earlier engagements\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 45)<\/b> \u2014 'High risk areas would be those where absence of immediate corrective action may have a major negative impact on achievement of objectives.' The classification therefore turns on the consequence of inaction for the achievement of objectives, not on the money value of the transactions concerned.\"\r\n  },\r\n\r\n  {\r\n    id: 191,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Medium risks, for the purpose of grouping audit findings, are those areas where:\",\r\n    options: [\r\n      \"Failure to take action could result in significant consequences\",\r\n      \"The suggested action would bring greater efficiency at minimal additional cost\",\r\n      \"Immediate corrective action is required to protect the objectives\",\r\n      \"The observation relates to a procedural lapse only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 45)<\/b> \u2014 'Medium risks may be those areas where failure to take action could result in significant consequences.' Option (b) states the test for low risk areas, where the suggested action would bring in greater efficiency or enhanced controls at minimal additional costs, and option (c) states the test for high risk areas.\"\r\n  },\r\n\r\n  {\r\n    id: 192,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Low risk areas are those where the suggested action would bring in:\",\r\n    options: [\r\n      \"A reduction in the frequency of audit of the unit\",\r\n      \"Greater efficiency or enhanced controls at minimal additional costs\",\r\n      \"Immediate improvement in the achievement of objectives\",\r\n      \"Settlement of the outstanding audit paras of the unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Reporting and follow-up (p. 45)<\/b> \u2014 'Low risk areas are those where suggested action would bring in greater efficiency or enhanced controls at minimal additional costs.' The reference to minimal additional cost is what marks the category out, the cost-benefit balance being clearly favourable even though the consequences of inaction are not serious.\"\r\n  },\r\n\r\n  {\r\n    id: 193,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Audit reports are required to be issued to all stakeholders who are required to take action on the report and who are:\",\r\n    options: [\r\n      \"Named in the commencement letter\",\r\n      \"Present at the exit conference\",\r\n      \"Included in the distribution list approved by the Audit Committee\",\r\n      \"Nominated by the head of the audited organisation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Issue of Report to stakeholders (p. 45)<\/b> \u2014 reports 'should be issued to all the stakeholders who are required to take action on the report and who are included in the distribution list approved by the Audit Committee.' Chapter IV states the same rule from the other side, providing that reports are circulated only to such officials or institutions as may be approved by the Audit Committee.\"\r\n  },\r\n\r\n  {\r\n    id: 194,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The distribution of the audit report would necessarily include:\",\r\n    options: [\r\n      \"The Financial Adviser and the Chief Audit Executive\",\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Pay and Accounts Office attached to the unit\",\r\n      \"The head of the organization of the audit unit and the head of the concerned administrative division\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Issue of Report to stakeholders (p. 45)<\/b> \u2014 the distribution 'would necessarily include the head of the organization of the audit unit and head of the concerned administrative division.' Both are named because both have a part in the follow-up: the unit implements the recommendations, while the administrative division receives the internal audit wing's comments on the Action Taken Reports.\"\r\n  },\r\n\r\n  {\r\n    id: 195,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Internal audit reports are required to be issued in the format prescribed by:\",\r\n    options: [\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Chief Audit Executive of the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, Quality check of Audit Report (p. 45)<\/b> \u2014 'Internal Audit Reports should be issued in the format prescribed by the O\/o Controller General of Accounts (Annexure II).' The same office prescribes the format of the Annual Audit Review submitted by 31st May and issues the Guidelines and Code of Ethics against which internal audit performance is periodically reviewed.\"\r\n  },\r\n\r\n  {\r\n    id: 196,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In order to be effective, audit reports should be based on facts and:\",\r\n    options: [\r\n      \"Confined to matters accepted by the audited entity\",\r\n      \"Free from any personal criticism\",\r\n      \"Limited to findings classified as high risk\",\r\n      \"Supported by original documents in every case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Quality check of Audit Report (p. 45)<\/b> \u2014 'The Reports should be based on facts and free from any personal criticism.' The requirement is reinforced by the direction that audit findings be worded constructively and that recommendations focus on achievement of objectives, and it applies whatever the severity of the risk involved.\"\r\n  },\r\n\r\n  {\r\n    id: 197,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following details to be kept in mind while checking the quality of an audit report:\\n1. The report should have proper spelling, grammar and punctuation.\\n2. Fonts and formatting should be proper and consistent.\\n3. The report addressee name and title should be proper and spelt correctly.\\n4. The report number and subject title should be included correctly on the report.\\nHow many of the above are correct?\",\r\n    options: [\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"None\",\r\n      \"All four\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter V, Quality check of Audit Report (pp. 45-46)<\/b> \u2014 the other details to be kept in mind are that reports 'should have proper spelling, grammar, and punctuation', that 'Fonts and formatting should be proper and consistent', that the 'Report addressee name and title should be proper and spelt correctly' and that the 'Report number and subject title should be included correctly on the report'. All four therefore appear in the list.\"\r\n  },\r\n\r\n  {\r\n    id: 198,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"In respect of the audit observations made by the Internal Audit Wing, there should be a defined time-frame for:\",\r\n    options: [\r\n      \"Issue of the final audit report\",\r\n      \"Convening the exit conference\",\r\n      \"Submission of Action Taken Reports\",\r\n      \"Approval of the report by the competent authority\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, System of monitoring and resolution of audit issues (p. 46)<\/b> \u2014 'There should be a defined time-frame for submission of Action Taken Reports on the audit observations made by the Internal Audit Wing of the Ministry.' The Manual does not itself fix the period, leaving it to be defined, unlike the fortnight for issue of reports and the six months after which unresolved issues go to the Audit Committee.\"\r\n  },\r\n\r\n  {\r\n    id: 199,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"The monitoring of audit paras should also aim at resolving old audit paras, and the progress in their settlement is required to be closely watched by:\",\r\n    options: [\r\n      \"The Pr.CCA, CCA or CA\",\r\n      \"The Financial Adviser\",\r\n      \"The Secretary of the Ministry\",\r\n      \"The Supervisor of the audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter V, System of monitoring and resolution of audit issues (p. 46)<\/b> \u2014 'The monitoring of Audit paras should also aim to resolve old audit paras and the progress in their settlement should be closely watched by the Pr.CCA\/CCA\/CA.' The same functionary is the Chief Audit Executive under Chapter IV, who puts up a quarterly review of the internal audit function before the Audit Committee.\"\r\n  },\r\n\r\n  {\r\n    id: 200,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"Issues which could not be resolved through communication with the administrative division or audit client are required to be reported to the Audit Committee where they remain unresolved for a period of:\",\r\n    options: [\r\n      \"Three months\",\r\n      \"Six months\",\r\n      \"Nine months\",\r\n      \"One year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter V, Review of pending audit issues in Audit Committee Meetings (p. 46)<\/b> \u2014 'Issues which could not be resolved within a period of six months through communication with the administrative division\/ audit client should be reported to the Audit Committee.' The six-month limit is the point at which the bilateral process gives way to the oversight mechanism.\"\r\n  },\r\n\r\n  {\r\n    id: 201,\r\n    chapter: \"CH 5: INTERNAL AUDIT PROCESS\",\r\n    question: \"On such unresolved issues being reported, further directions would be issued by:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Financial Adviser as Vice Chairman\",\r\n      \"The Chairman of the Audit Committee\",\r\n      \"The office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter V, Review of pending audit issues in Audit Committee Meetings (p. 46)<\/b> \u2014 'Chairman of the Audit Committee would issue further directions on the issue.' The Chairman is the Secretary of the Ministry under Chapter IV, which gives the direction the weight of the Chief Accounting Authority; the Vice Chairman's distinct function is to approve circulation of reports carrying significant issues.\"\r\n  },\r\n\r\n  {\r\n    id: 202,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"A quality assurance programme is also necessary in order to provide assurance that the internal audit activity:\",\r\n    options: [\r\n      \"Is conducted within the budget sanctioned for the internal audit wing\",\r\n      \"Conforms to prescribed guidance\",\r\n      \"Covers every unit within the audit universe in each cycle\",\r\n      \"Is free from the influence of the programme divisions\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 49)<\/b> \u2014 'Quality assurance programme is also necessary to provide assurance that the internal audit activity conforms to prescribed guidance.' Its first object, stated in the preceding sentence, is that the quality assurance and improvement programme 'supports the achievement of quality internal audits that effectively and consistently result in value-addition to the organization's operations'.\"\r\n  },\r\n\r\n  {\r\n    id: 203,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Understanding the expectations of senior management and the audit committee represents an important step in developing:\",\r\n    options: [\r\n      \"The internal audit charter\",\r\n      \"The annual audit programme\",\r\n      \"A performance measurement process\",\r\n      \"The risk-control matrix of the Ministry\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 49)<\/b> \u2014 such understanding represents an important step 'in developing a performance measurement process, which in turn help to align the audit function with organizational priorities.' The alignment with organizational priorities is the stated purpose, and it echoes the requirement in Chapter V that the audit plan establish priorities consistent with the organization's goals and objectives.\"\r\n  },\r\n\r\n  {\r\n    id: 204,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"All of the following are benefits of a quality assurance programme EXCEPT:\",\r\n    options: [\r\n      \"Consistent application of processes\",\r\n      \"Standardisation and completeness of documentation\",\r\n      \"Adequate linkage of audit recommendations to working papers\",\r\n      \"Reduction in the number of audit engagements to be undertaken in a year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 49)<\/b> \u2014 'The benefits of a quality assurance program include consistent application of processes, standardisation and completeness of documentation, adequate linkage of audit recommendations to working papers and enhanced credibility. It increases the effectiveness of supervisory function and thereby the reliability of reports.' Reduction in coverage is nowhere among them.\"\r\n  },\r\n\r\n  {\r\n    id: 205,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"In the hierarchy of quality assurance elements, the control objective of Professionalism, that is due care, is:\",\r\n    options: [\r\n      \"Individual auditor's work\",\r\n      \"Engagement\",\r\n      \"Aggregate of engagements or divisional offices\",\r\n      \"Audit function as a whole\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Hierarchy of Quality Assurance Elements (p. 50)<\/b> \u2014 against Professionalism (Due Care) the control objective is 'Individual Auditor's Work', the source is the individual and the assurance level is the individual auditor. Engagement is the control objective of supervisory review, the aggregate of engagements that of internal review, and the 'Audit Function as a whole' that of external review.\"\r\n  },\r\n\r\n  {\r\n    id: 206,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Control element)\\nA. Professionalism (Due Care)\\nB. Supervisory Review\\nC. Internal Review\\nD. External Review\\nList-II (Assurance level)\\n1. Chief Audit Executive\\n2. Individual auditor\\n3. Audit Committee and senior management\\n4. Audit function management\",\r\n    options: [\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-4, B-2, C-1, D-3\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Hierarchy of Quality Assurance Elements (p. 50)<\/b> \u2014 the assurance levels run in ascending order: the 'Individual Auditor' for professionalism, 'Audit Function Management' for supervisory review, the 'Chief Audit Executive' for internal review and the 'Audit Committee and Senior Management' for external review. The hierarchy therefore rises from the individual auditor to the Audit Committee as the control element widens in scope.\"\r\n  },\r\n\r\n  {\r\n    id: 207,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Control element)\\nA. Professionalism (Due Care)\\nB. Supervisory Review\\nC. Internal Review\\nD. External Review\\nList-II (Source)\\n1. Supervisor within line of responsibility\\n2. Qualified persons from outside the organization\\n3. Individual\\n4. Supervisor or peer outside the line of responsibility\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\r\n      \"A-1, B-3, C-4, D-2\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Hierarchy of Quality Assurance Elements (p. 50)<\/b> \u2014 the sources are the individual, the 'Supervisor within Line of responsibility' for supervisory review, the 'Supervisor\/Peer Outside Line of Responsibility' for internal review and 'Qualified persons from Outside the Organization' for external review. The distinction between B and C turns entirely on whether the reviewer stands within or outside the line of responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 208,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Consider the following:\\n1. Training, workshops and seminars\\n2. Feedback from users of audit services\\n3. Peer review and external reviews\\nWhich of the above are primary quality assurance activities?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 50)<\/b> \u2014 'The primary quality assurance activities include training, workshops and seminars, feedback from users of audit services, peer review and external reviews.' All three heads therefore appear in the same enumeration, feedback from users being the counterpart of the customer surveys described later at p. 51.\"\r\n  },\r\n\r\n  {\r\n    id: 209,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The main objective of self assessment, peer review and external reviews is to:\",\r\n    options: [\r\n      \"Improve audit quality as a whole\",\r\n      \"Fix responsibility for deficiencies noticed in audit engagements\",\r\n      \"Determine the staffing requirement of the internal audit wing\",\r\n      \"Verify the settlement of outstanding audit objections\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 50)<\/b> \u2014 'The main objective of self assessment, peer review and external reviews is to improve audit quality as a whole. It is a good way of evaluating, documenting and reporting on the effectiveness and quality of internal audit.' The purpose is thus improvement and not the fixing of individual responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 210,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Key area of evaluation)\\nA. Plan completion\\nB. Report issuance\\nC. Issue closure\\nD. Staff qualifications\\nList-II (What it measures)\\n1. Time elapsed from completion of testing to issuance of the final audit report\\n2. Audit findings which have been acted upon and resolved\\n3. Degree to which the annual plan of engagements is completed\\n4. Percentage of staff with professional certifications, graduate degrees and overall years of experience\",\r\n    options: [\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Key areas of evaluation (pp. 50-51)<\/b> \u2014 plan completion is 'a measure of the degree to which the annual plan of engagements is completed'; report issuance is 'a measure of the time elapsed from completion of testing to issuance of the final audit report'; issue closure is a measure of 'audit findings which have been acted upon and resolved'; and staff qualifications is measured through the percentage of staff with professional certifications, graduate degrees and overall years of experience.\"\r\n  },\r\n\r\n  {\r\n    id: 211,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Staff utilization rate is measured as the percentage of:\",\r\n    options: [\r\n      \"Positions filled relative to the authorized staffing level\",\r\n      \"Staff holding professional certifications and graduate degrees\",\r\n      \"Time spent on audit engagements, as opposed to administrative time such as training or vacation\",\r\n      \"Audit findings which have been acted upon and resolved\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Key areas of evaluation (p. 51)<\/b> \u2014 'Staff utilization rate: This is measured as the percentage of time spent on audit engagements, as opposed to administrative time such as training or vacation.' Many internal audit departments track time by audit engagement, and this is typically captured in a database or spreadsheet. Option (a) defines staffing level and option (b) staff qualifications.\"\r\n  },\r\n\r\n  {\r\n    id: 212,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Staffing level, as a key area of evaluation, denotes:\",\r\n    options: [\r\n      \"The number of officials of Group A, B and C posted in the wing\",\r\n      \"The number of positions filled relative to the authorized staffing level\",\r\n      \"The number of audit man-days available in a calendar year\",\r\n      \"The percentage of time spent on audit engagements\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Key areas of evaluation (p. 51)<\/b> \u2014 'Staffing level: The number of positions filled relative to the authorized staffing level.' Because of the challenge of finding qualified staff, departments may have rotational programs bringing in management to complete tours in the function or to serve as guest auditors, and they may also co-source.\"\r\n  },\r\n\r\n  {\r\n    id: 213,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"When audit departments 'co-source', it means that they:\",\r\n    options: [\r\n      \"Share audit teams with the internal audit wings of other Ministries\",\r\n      \"Combine internal audit with statutory audit in the same engagement\",\r\n      \"Depute their officers to serve as guest auditors elsewhere\",\r\n      \"Obtain contract auditors from service providers\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Key areas of evaluation (p. 51)<\/b> \u2014 'Audit departments also co-source, meaning they obtain contract auditors from service providers.' This is distinct from the rotational programs mentioned in the same passage, under which management is brought in to complete tours in the function or to act as guest auditors, and from peer review, which is conducted by internal audit wings of other Ministries.\"\r\n  },\r\n\r\n  {\r\n    id: 214,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Self assessment of the internal audit function is the responsibility of:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Financial Adviser\",\r\n      \"The Audit Committee\",\r\n      \"The supervisor of each audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 51)<\/b> \u2014 'While self assessment would be the responsibility of the Chief Audit Executive, peer reviews would be conducted by members of IAWs of other Ministries\/ Departments.' The three levels are therefore distinct: self assessment within the wing, peer review by other Ministries, and external review by the O\/o CGA.\"\r\n  },\r\n\r\n  {\r\n    id: 215,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Peer reviews of the internal audit function would be conducted by:\",\r\n    options: [\r\n      \"Qualified professionals engaged as consultants by the Chief Audit Executive\",\r\n      \"Members of the Internal Audit Wings of other Ministries or Departments\",\r\n      \"Officers of the office of the Controller General of Accounts\",\r\n      \"The statutory audit officers of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 51)<\/b> \u2014 'peer reviews would be conducted by members of IAWs of other Ministries\/ Departments.' The office of the CGA is reserved for external review, and the C&AG has no role in the quality assurance mechanism at all, its function being the statutory audit with which internal audit is required to develop a synergy.\"\r\n  },\r\n\r\n  {\r\n    id: 216,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"External reviews of the internal audit function would be done by:\",\r\n    options: [\r\n      \"The Audit Committee of the Ministry\",\r\n      \"Internal Audit Wings of other Ministries\",\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 51)<\/b> \u2014 'External reviews would be done by O\/o CGA.' This is the same external review promised in Chapter III as part of the oversight mechanism assuring the quality of internal audit, and in Chapter IV as the periodic review of performance against the Guidelines and Code of Ethics issued by that office.\"\r\n  },\r\n\r\n  {\r\n    id: 217,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The external review would comprise an examination of the audit plan, working papers, the related audit report and:\",\r\n    options: [\r\n      \"The minutes of the entry and exit conferences\",\r\n      \"The risk registers maintained by the divisions\",\r\n      \"The composition of the audit teams deployed\",\r\n      \"Follow up activities\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 51)<\/b> \u2014 the external review 'would comprise an examination of the audit plan, working papers, related audit report and follow up activities'. The inclusion of follow up is consistent with Chapter V, where the true achievement of an engagement is said to lie in implementation of the recommendations and an improved control system.\"\r\n  },\r\n\r\n  {\r\n    id: 218,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"In relation to the timing of an external review, the position is that it:\",\r\n    options: [\r\n      \"Must invariably precede the finalization of reports\",\r\n      \"Must be taken up only after the Annual Audit Review is submitted\",\r\n      \"May be performed either prior to reports being finalized or at any time after they have been finalized\",\r\n      \"Is undertaken once in every three years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 51)<\/b> \u2014 the external review 'may be performed either prior to reports being finalized or at any time after they have been finalized.' The timing is therefore left open, the only obligation attaching to the outcome, namely that the deficiencies noted should be rectified in a time bound manner.\"\r\n  },\r\n\r\n  {\r\n    id: 219,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The deficiencies noted in the course of a review are required to be:\",\r\n    options: [\r\n      \"Reported to the Comptroller and Auditor General\",\r\n      \"Rectified in a time bound manner\",\r\n      \"Included in the Annual Audit Review of the Ministry\",\r\n      \"Placed before the next meeting of the Internal Audit Management Team\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Quality Assurance in Internal Audit (p. 51)<\/b> \u2014 'The deficiencies noted should be rectified in a time bound manner.' The requirement mirrors the treatment of audit observations in Chapter V, where there must be a defined time-frame for submission of Action Taken Reports and unresolved issues travel to the Audit Committee after six months.\"\r\n  },\r\n\r\n  {\r\n    id: 220,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The measurement of the internal audit function can involve:\",\r\n    options: [\r\n      \"A risk-control matrix approach\",\r\n      \"A statistical sampling approach\",\r\n      \"A checklist approach\",\r\n      \"A balanced scorecard approach\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Measuring the internal audit function (p. 51)<\/b> \u2014 'The measurement of the internal audit function can involve a balanced scorecard approach.' The checklist approach in option (c) belongs to Chapter V, where it is used in developing an illustrative work programme for key schemes, and the risk-control matrix is an instrument developed by Departments.\"\r\n  },\r\n\r\n  {\r\n    id: 221,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Internal audit functions are primarily evaluated on the basis of:\",\r\n    options: [\r\n      \"The number of audit engagements completed during the year\",\r\n      \"The value of the irregularities detected during the year\",\r\n      \"The quality of advice and information provided to the Audit Committee and top management\",\r\n      \"The percentage of audit paras settled during the year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Measuring the internal audit function (p. 51)<\/b> \u2014 'Internal audit functions are primarily evaluated based on the quality of advice and information provided to the Audit Committee and top management. However, this is primarily qualitative and therefore difficult to measure.' It is precisely that difficulty which leads to the use of customer surveys as a measurement device.\"\r\n  },\r\n\r\n  {\r\n    id: 222,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Customer surveys used to measure performance are sent to key managers after each audit engagement or report, with:\",\r\n    options: [\r\n      \"A quarterly survey to the Chief Audit Executive\",\r\n      \"An annual survey to the Audit Committee\",\r\n      \"A half yearly survey to the Financial Adviser\",\r\n      \"An annual survey to the office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Measuring the internal audit function (p. 51)<\/b> \u2014 'Customer surveys sent to key managers after each audit engagement or report can be used to measure performance, with an annual survey to the Audit Committee.' The engagement-level survey is therefore supplemented by a single yearly survey at the level of the oversight body.\"\r\n  },\r\n\r\n  {\r\n    id: 223,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"All of the following are dimensions on which scoring is typical in such customer surveys EXCEPT:\",\r\n    options: [\r\n      \"Professionalism and quality of advice\",\r\n      \"Timeliness of work product\",\r\n      \"Utility of meetings and quality of status updates\",\r\n      \"Number of audit observations raised in the report\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Measuring the internal audit function (p. 51)<\/b> \u2014 'Scoring on dimensions such as professionalism, quality of advice, timeliness of work product, utility of meetings, and quality of status updates are typical with such surveys.' Every dimension listed is qualitative; the count of observations raised is nowhere treated as a measure of audit quality.\"\r\n  },\r\n\r\n  {\r\n    id: 224,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The parameters described as critical for evaluation of the performance of the internal audit function in a Ministry or Department are:\",\r\n    options: [\r\n      \"Plan completion, report issuance and issue closure\",\r\n      \"Staffing level, staff qualifications and staff utilization rates\",\r\n      \"Economy, efficiency and effectiveness\",\r\n      \"Integrity, objectivity and competency\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 52)<\/b> \u2014 'It is at once obvious that Staffing level, Staff qualifications and Staff utilization rates are critical parameters for evaluation of the performance of internal audit function in a Ministry\/ Department.' The adequacy and quality of human resources must therefore be an important consideration when designing an internal audit system which is both efficient and effective.\"\r\n  },\r\n\r\n  {\r\n    id: 225,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"As the first step in human resource development, each Department must have a dedicated Internal Audit Wing staffed by auditors and supervisors of:\",\r\n    options: [\r\n      \"Group A level only\",\r\n      \"Group A and Group B levels only\",\r\n      \"Group A, B and C level officials\",\r\n      \"Group B and Group C levels only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 52)<\/b> \u2014 'each Department must have a dedicated Internal Audit Wing staffed by auditors and supervisors (Group A, B & C level officials) in adequate numbers.' While working out the strength of the wing, it is necessary that the assessment of work at hand is done in a rational and scientific manner.\"\r\n  },\r\n\r\n  {\r\n    id: 226,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Consider the following parameters to be considered while deciding upon the staffing requirements of Internal Audit Wings:\\n1. Number of audit units and number of employees in each audit unit\\n2. Budget of each audit unit\\n3. Inherent risks in the functioning of each audit unit\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 52)<\/b> \u2014 the parameters are the 'number of audit units', the 'number of employees in each audit unit', the 'budget of each audit unit', the 'inherent risks in functioning of each audit unit', the time required to complete an engagement 'including travel time', the time required for report writing, the time reserved for 'training and continuous professional education' and the 'period that may be spent on leave'.\"\r\n  },\r\n\r\n  {\r\n    id: 227,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Over and above the eight prescribed parameters, the matters additionally required to be factored into the staffing assessment are:\",\r\n    options: [\r\n      \"The nature and breadth of consulting assignments and additional special audits that may be required\",\r\n      \"The number of audit paras outstanding against each unit\",\r\n      \"The distance of the audit units from the headquarters\",\r\n      \"The results of the last external review by the office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 52)<\/b> \u2014 'Additionally, the nature and breadth of consulting assignments should be factored in as also additional special audits that may be required to be undertaken.' Travel time is not omitted but is already embedded in one of the eight parameters, namely the time required by the internal audit team to complete an audit engagement including travel time.\"\r\n  },\r\n\r\n  {\r\n    id: 228,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The assessment of staff requirement of the Internal Audit Wing is required to be done:\",\r\n    options: [\r\n      \"Once at the time of constitution of the wing\",\r\n      \"At periodic intervals\",\r\n      \"Only when the audit universe is revised\",\r\n      \"Once in every five years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 52)<\/b> \u2014 'Assessment of staff requirement must be done at periodic intervals to ensure that the number of audit personnel is commensurate with the work at hand.' The obligation is thus continuing, the touchstone throughout being that manpower must match the work at hand.\"\r\n  },\r\n\r\n  {\r\n    id: 229,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The requirement of manpower for internal audit is worked out using the prescribed parameters together with the audit man-days required, the available working days in a calendar year and the number of auditee units identified for:\",\r\n    options: [\r\n      \"Regular audit and special audit\",\r\n      \"Compliance audit and risk based audit\",\r\n      \"Assurance engagements and consulting engagements\",\r\n      \"Annual audit, biennial audit and triennial audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (pp. 52-53)<\/b> \u2014 manpower is worked out 'by using these parameters, the number of auditee units identified for annual audit, biennial audit and triennial audit, the audit man-days required and the available working days in a calendar year'. The three-fold periodicity reflects Chapter V, where key units are audited every year while other units are covered within a defined period.\"\r\n  },\r\n\r\n  {\r\n    id: 230,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Since the numbers would vary from one Ministry or Department to another, the responsibility for working out the exact numbers rests with:\",\r\n    options: [\r\n      \"The Audit Committee, in consultation with the Financial Adviser\",\r\n      \"The Secretary as Chief Accounting Authority\",\r\n      \"The Chief Audit Executive, in consultation with the Audit Committee\",\r\n      \"The office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 53)<\/b> \u2014 'generic parameters have been indicated herein and it would be the responsibility of the Pr. CCA\/ CCA\/ CA i.e. the Chief Audit Executive (CAE) to work out the exact numbers in consultation with the Audit Committee.' The pattern matches Chapter V, where the Audit Committee approves the broad scope while the Chief Audit Executive settles the detail.\"\r\n  },\r\n\r\n  {\r\n    id: 231,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"To meet the challenge of complexity and specialization, the Chief Audit Executive should have the authority and resources to hire individuals and firms having requisite skill sets and expertise, as is being done by:\",\r\n    options: [\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The office of the Controller General of Accounts\",\r\n      \"The Institute of Internal Auditors\",\r\n      \"The Department of Expenditure\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 53)<\/b> \u2014 the Chief Audit Executive should have that authority 'to handle various types of internal audit assignments, as is being done by the C&AG of India.' The premise stated is that with increasing complexity of government operations internal audit may not have specialized knowledge in all areas.\"\r\n  },\r\n\r\n  {\r\n    id: 232,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The competency, independence and objectivity of consultants is required to be assessed by the Chief Audit Executive with reference to factors such as:\",\r\n    options: [\r\n      \"Turnover, market standing and past government contracts\",\r\n      \"Experience, education, training and membership in professional organizations\",\r\n      \"Cost, availability and willingness to travel\",\r\n      \"Size of the firm and the number of partners\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 53)<\/b> \u2014 'The CAE should assess the competency, independence and objectivity of such Consultants with reference to factors like Experience, Education, Training and Membership in professional organizations etc.' The criteria are therefore professional rather than commercial.\"\r\n  },\r\n\r\n  {\r\n    id: 233,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Where consultants are engaged, the responsibility for the quality and timely delivery of audit shall lie:\",\r\n    options: [\r\n      \"Jointly with the consultants and the Chief Audit Executive\",\r\n      \"With the consultants engaged for the assignment\",\r\n      \"With the supervisor of the audit team concerned\",\r\n      \"Only with the Chief Audit Executive\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 53)<\/b> \u2014 'The Consultants shall work under the overall control of the CAE and responsibility for the quality and timely delivery of audit shall lie only with the CAE.' The word only is decisive: engagement of consultants does not divide or dilute the Chief Audit Executive's accountability.\"\r\n  },\r\n\r\n  {\r\n    id: 234,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"In relation to information technology, the training of internal auditors should equip them to:\",\r\n    options: [\r\n      \"Design the information systems used by the auditee units\",\r\n      \"Maintain the databases in which audit records are captured\",\r\n      \"Audit controls in the IT systems as well as use IT systems for evaluating controls\",\r\n      \"Certify the security of the IT systems of the Ministry\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 53)<\/b> \u2014 'The auditors should be able to audit controls in the IT systems as well as use IT systems for evaluating controls.' Knowledge of these IT skills is said to become a pre-requisite for auditing in future, and computer assisted audit techniques would help in enhancing the effectiveness of internal audit in delivering the audit objectives.\"\r\n  },\r\n\r\n  {\r\n    id: 235,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Internal auditors should try to acquire professional certifications related with internal audit, IT audit and fraud investigations from professional bodies such as:\",\r\n    options: [\r\n      \"IIA and ISACA\",\r\n      \"INTOSAI and CIPFA\",\r\n      \"ICAI and COSO\",\r\n      \"IIA and INTOSAI\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Human Resource Development (p. 54)<\/b> \u2014 auditors should acquire such certifications 'from professional bodies such as IIA, ISACA etc.' The Chief Audit Executives should encourage their officers and staff to acquire these professional qualifications by providing reimbursement of fees and study material for these courses.\"\r\n  },\r\n\r\n  {\r\n    id: 236,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Among the principles governing the conduct of internal audit activity, the one which helps in establishing trust and is the reason why the judgement of internal auditors is relied upon and accepted is:\",\r\n    options: [\r\n      \"Objectivity\",\r\n      \"Confidentiality\",\r\n      \"Integrity\",\r\n      \"Competency\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, principles and behavioural expectations (p. 54)<\/b> \u2014 'Integrity helps in establishing trust and is the reason why the judgement of Internal Auditors is relied and accepted.' Internal auditors are expected to perform their duty with honesty, diligence and responsibility and in conformity to the law, and shall not be a party to any illegal activity or indulge in acts that discredit the internal audit organization.\"\r\n  },\r\n\r\n  {\r\n    id: 237,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"The principle that internal auditors should not accept anything that may influence or be presumed to influence their professional judgement flows from:\",\r\n    options: [\r\n      \"Integrity\",\r\n      \"Objectivity\",\r\n      \"Confidentiality\",\r\n      \"Competency\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, principles and behavioural expectations (p. 54)<\/b> \u2014 under objectivity, internal audit is 'an independent and objective activity to be carried out in an impartial and transparent manner', auditors should not participate in any activity or relationship that can adversely affect their balanced assessment, and 'They should not accept anything that may influence or be presumed to influence their professional judgement'.\"\r\n  },\r\n\r\n  {\r\n    id: 238,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Information received by internal auditors in the course of their duties should not be disclosed without appropriate authority:\",\r\n    options: [\r\n      \"In any circumstances whatsoever\",\r\n      \"Unless the information relates to a suspected fraud\",\r\n      \"Unless there is a legal or professional obligation to do so\",\r\n      \"Unless the auditee unit consents to the disclosure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, principles and behavioural expectations (p. 54)<\/b> \u2014 under confidentiality, internal audit 'should respect the value and ownership of information they receive during the course of their duties. They should not disclose the same without appropriate authority unless there is a legal or professional obligation to do so.' The exception is therefore a legal or professional obligation, not the consent of the auditee.\"\r\n  },\r\n\r\n  {\r\n    id: 239,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Principle)\\nA. Integrity\\nB. Objectivity\\nC. Confidentiality\\nD. Competency\\nList-II (Behavioural expectation)\\n1. Engaging only in those services for which the auditor has the necessary knowledge, skills and experience\\n2. Performing duty with honesty, diligence and responsibility and in conformity to the law\\n3. Respecting the value and ownership of information received in the course of duty\\n4. Refraining from any activity or relationship that can adversely affect balanced assessment\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-2, B-4, C-1, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, principles and behavioural expectations (p. 54)<\/b> \u2014 integrity requires that auditors 'perform their duty with honesty, diligence and responsibility and in conformity to the law'; objectivity that they not participate in any activity or relationship that can adversely affect their balanced assessment; confidentiality that they respect the value and ownership of information; and competency that they 'engage only in those services for which they have the necessary knowledge, skills and experience' and continuously improve their proficiency.\"\r\n  },\r\n\r\n  {\r\n    id: 240,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"All of the following are recognised methods for developing and retaining internal audit staff personnel EXCEPT:\",\r\n    options: [\r\n      \"Providing challenging, varied assignments and ensuring quality supervision\",\r\n      \"Providing opportunities to lead assignments, starting with more structured engagements\",\r\n      \"Rotating through various audit teams or audits of various businesses\",\r\n      \"Restricting staff to a single audit unit so that specialised knowledge is built up\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Chapter VI, developing and retaining internal audit staff (p. 55)<\/b> \u2014 the listed methods include challenging and varied assignments, quality supervision, staff participation in various phases of the audit process, opportunities to lead in-charge assignments, participation on departmental improvement task forces such as preparation for quality assurance review, rotation through audit teams, and 'Participation in annual risk assessment activities'. Confinement to a single unit is the opposite of the rotation contemplated.\"\r\n  },\r\n\r\n  {\r\n    id: 241,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"In relation to the interface with statutory audit, the Audit Committee constituted in the Ministry should:\",\r\n    options: [\r\n      \"Undertake the review of statutory audit observations as well\",\r\n      \"Refrain from examining statutory audit observations, which lie with the C&AG\",\r\n      \"Take up statutory audit observations only where they are common to internal audit\",\r\n      \"Forward statutory audit observations to the office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Chapter VI, Interface with Statutory Audits (p. 55)<\/b> \u2014 'The Audit Committee constituted in the Ministry should undertake the review of statutory audit observations as well.' The premise is that internal audit should develop a synergy with statutory audit, both audits aiming at complementing each other to bring focused improvements in the working of the Ministry.\"\r\n  },\r\n\r\n  {\r\n    id: 242,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"To keep a watch over the settlement of audit objections included in the Test Audit Notes issued by statutory audit officers, the Internal Audit Wing should maintain:\",\r\n    options: [\r\n      \"A scheme-wise register of objections\",\r\n      \"A DDO-wise count of outstanding objections\",\r\n      \"A division-wise abstract of objections\",\r\n      \"A year-wise summary of objections\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Chapter VI, Interface with Statutory Audits (p. 55)<\/b> \u2014 'the Internal Audit Wing should maintain a DDO-wise count of outstanding objections and monitor the progress made towards their settlement.' The Drawing and Disbursing Officer is thus the unit of account for this purpose, and the observations made by statutory and internal audits should in turn guide the risk assessment process and the development of the work program for internal audit.\"\r\n  },\r\n\r\n  {\r\n    id: 243,\r\n    chapter: \"CH 6: QUALITY ASSURANCE IN INTERNAL AUDIT\",\r\n    question: \"Information collected during the audit process:\",\r\n    options: [\r\n      \"May be shared freely within the Ministry\",\r\n      \"May be disclosed once the audit report has been issued\",\r\n      \"Should be used only for the purposes for which it was obtained and not disclosed to unrelated persons\",\r\n      \"Must be destroyed after the audit paras are settled\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Chapter VI, Confidentiality of Audit Information (p. 55)<\/b> \u2014 'Information collected during the audit process should be used only for the purposes for which it was obtained and not disclosed to unrelated persons. Further, disclosure of information to anyone should only be done with proper authorisation.' Issue of the report does not relax the obligation, which continues to bind the auditor thereafter.\"\r\n  },\r\n\r\n  {\r\n    id: 244,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following orders which a department may not issue without the previous concurrence of the Ministry of Finance, unless the case is fully covered by powers conferred on it:\\n1. Orders involving abandonment of revenue, or expenditure for which no provision has been made in the appropriation act\\n2. Orders involving the grant of a lease or licence of mineral or forest rights, or a right to water power\\n3. Orders relating to the number or grade of posts, the strength of a service, or the pay, allowances or service conditions of Government servants having financial implications\\n4. Orders which otherwise have a financial bearing, whether or not they involve expenditure\\nWhich of the orders given above fall within the bar?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"2 and 4 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 4(2), Government of India (Transaction of Business) Rules, 1961 (Paras 1 and 8)<\/b> \u2014 all four correspond to clauses (a) to (d) of the Rule, which is the parent provision for the entire Financial Adviser system. Clause (d) is deliberately residuary, catching orders 'which otherwise have a financial bearing, whether or not they involve expenditure', which is why no order with a money consequence escapes the bar. The Charter itself is issued as a general order of the Ministry of Finance within the meaning of this Rule.\"\r\n  },\r\n\r\n  {\r\n    id: 245,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The bar on issuing orders involving the grant of a lease or licence of mineral or forest rights, or a right to water power, without the previous concurrence of the Ministry of Finance is contained in:\",\r\n    options: [\r\n      \"Rule 4(2) of the Government of India (Transaction of Business) Rules, 1961\",\r\n      \"Rule 70 of the General Financial Rules, 2017\",\r\n      \"Rule 13 of the Delegation of Financial Powers Rules, 1978\",\r\n      \"Rule 229 of the General Financial Rules, 2017\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 4(2), Government of India (Transaction of Business) Rules, 1961 (Para 1)<\/b> \u2014 the four classes of orders requiring previous concurrence of the Ministry of Finance are set out in clauses (a) to (d) of this Rule. The distractors are all live provisions elsewhere in the Charter's scheme: Rule 70 of GFR 2017 makes the Secretary the Chief Accounting Authority, Rule 13 of the DFPR governs re-delegation, and Rule 229 of GFR relates to Grants-in-Aid to Autonomous Bodies.\"\r\n  },\r\n\r\n  {\r\n    id: 246,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Development in the Financial Adviser system)\\nA. Internal Financial Adviser within the ministry, with an Associate Financial Adviser of the Department of Expenditure for matters beyond delegated powers\\nB. Scheme of Integrated Financial Adviser first introduced\\nC. Delegation of financial powers codified in the form of rules\\nD. 'Redefined Charter for Financial Advisers' brought out\\nList-II (Year)\\n1. 1975\\n2. 1978\\n3. 1968\\n4. 2006\",\r\n    options: [\r\n      \"A-1, B-3, C-2, D-4\",\r\n      \"A-3, B-1, C-2, D-4\",\r\n      \"A-3, B-2, C-1, D-4\",\r\n      \"A-2, B-1, C-3, D-4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Paras 4, 5 and 7; Appendix I<\/b> \u2014 the Internal and Associate Financial Adviser arrangement came from the general orders of October <b>1968<\/b>; the Integrated Financial Adviser scheme, making the Financial Adviser responsible both to the administrative ministry and to the Department of Expenditure, was introduced by O.M. No. 10(29)-E.Coord\/73 dated 6.10.<b>1975<\/b>; delegation was codified as the Delegation of Financial Powers Rules, <b>1978<\/b>; and the Redefined Charter issued on 1 June <b>2006<\/b>.\"\r\n  },\r\n\r\n  {\r\n    id: 247,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"On the issue of the present Charter with immediate effect, which of the following stood cancelled?\",\r\n    options: [\r\n      \"The Office Memorandum of 6 October 1975 introducing the Integrated Financial Adviser scheme\",\r\n      \"The Delegation of Financial Powers Rules, 1978, to the extent of inconsistency\",\r\n      \"The Department of Expenditure's Office Memoranda dated 7 October 2010 and 2 May 2011\",\r\n      \"Rule 4(2) of the Government of India (Transaction of Business) Rules, 1961\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Covering O.M. No. 23(3)\/E.Coord\/2018 dated 13 June 2023, paras 4 and 5<\/b> \u2014 with the changes to the Financial Adviser System, the Department's O.M. dated 7 October 2010 and O.M. dated 2 May 2011 'stand cancelled'. The 1975 Office Memorandum is not cancelled at all; it is reproduced as Appendix I to the Charter. Some of the new features were expressly recognised as requiring a transition time to be fully implemented.\"\r\n  },\r\n\r\n  {\r\n    id: 248,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Where the instructions of the Secretary of the Department in which a Financial Adviser is posted diverge from those of the Secretary Expenditure on the same specific matter, the Financial Adviser shall act in accordance with the instructions of:\",\r\n    options: [\r\n      \"The Secretary of the Department, since he is posted there\",\r\n      \"The Secretary Expenditure\",\r\n      \"The Cabinet Secretary, on a reference being made\",\r\n      \"Whichever instruction was issued earlier in point of time\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 16<\/b> \u2014 the Financial Adviser reports both to the Secretary of the Department and to the Secretary Expenditure, but in the event of divergence he 'shall act in accordance with the instructions of the Secretary Expenditure'. This dual reporting is the defining feature of the Integrated Financial Adviser scheme introduced in 1975, and it is reinforced by Para 47, which makes the Financial Adviser a direct subordinate of the Secretary Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 249,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Where a Financial Adviser holds charge of a Department in addition to the one in which he is posted, the Secretary Expenditure shall take his performance in that additional charge into account for the annual performance assessment if the additional charge is held for more than:\",\r\n    options: [\r\n      \"30 days in a financial year\",\r\n      \"60 days in a financial year\",\r\n      \"180 days in a financial year\",\r\n      \"90 days in a financial year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 16 and 17<\/b> \u2014 the threshold for reckoning an additional charge is 'more than 90 days in a financial year'. For this purpose the Secretaries of those additional Departments may give their views to the Secretary Expenditure suo motu, or their views may be sought. The annual performance assessment itself is co-written separately by the Secretary of the Department in which the Financial Adviser is posted and by the Secretary Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 250,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Financial Adviser wishes to raise an issue directly with an officer of the Department of Expenditure. In terms of the Charter, he:\",\r\n    options: [\r\n      \"May, at his sole discretion, communicate directly with the Secretary Expenditure or any other officer of that Department, without necessarily going through the Secretary of his Department or keeping him informed\",\r\n      \"Must obtain the prior approval of the Secretary of his Department for any such communication\",\r\n      \"May do so only in respect of matters on which he has been over-ruled\",\r\n      \"May do so only through the Chief Controller of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 47 and 48<\/b> \u2014 being a 'direct subordinate of the Secretary Expenditure', the Financial Adviser may at his sole discretion communicate directly on any matter with that Secretary or any other officer of the Department of Expenditure, without necessarily routing it through, or informing, the Secretary of his own Department. He may also bring to the notice of the Department of Expenditure any cases of undue delay in receiving responses from that Department.\"\r\n  },\r\n\r\n  {\r\n    id: 251,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"'Delegated powers' means powers exercisable without referral to the Ministry of Finance. As regards consultation of the Financial Adviser while exercising such powers, the position is that:\",\r\n    options: [\r\n      \"Consultation is dispensed with, the power being exercisable without reference to the finance side\",\r\n      \"Consultation is required only where the value of the proposal exceeds Rs. 25 lakh\",\r\n      \"Exercise of all delegated powers requires consultation of the Financial Adviser, except to the extent specifically provided in the Charter or in another order of delegation issued by, or with the concurrence of, the Ministry of Finance\",\r\n      \"Consultation is required only where the Secretary of the Department so directs\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 15<\/b> \u2014 freedom from referral to the Ministry of Finance does not dispense with the finance function inside the Department. Exercise of all delegated powers requires consultation of the Financial Adviser, save to the extent specifically provided in the Charter or in a general or specific order of delegation issued by, or with the concurrence of, the Ministry of Finance. The negative list at Annexure III supplies the principal instances of such exclusion.\"\r\n  },\r\n\r\n  {\r\n    id: 252,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Department wishes to re-delegate a power already delegated to it, to an authority lower than the one specified in the rules or orders of the Department of Expenditure. Such re-delegation:\",\r\n    options: [\r\n      \"May be ordered by the Secretary of the Department in consultation with the Financial Adviser, without external approval\",\r\n      \"Is prohibited in all circumstances\",\r\n      \"Is permissible only if the Comptroller and Auditor General is consulted\",\r\n      \"Requires the approval of the Department of Expenditure, except to the extent specifically permitted by the Delegation of Financial Powers Rules, 1978 or other specific orders of that Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 10 and 20<\/b> \u2014 re-delegation requires the approval of the Department of Expenditure on the principle <i>delegatus non potest delegare<\/i>, save to the extent specifically permitted by the Delegation of Financial Powers Rules, 1978 or specific orders of that Department. Certain powers to fix limits for further delegation are, however, given to Departments and Heads of Department under Rule 13 of those Rules and the Schedules thereunder.\"\r\n  },\r\n\r\n  {\r\n    id: 253,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Financial Advisers are not to be assigned or associated with any regular administrative or executive function or responsibility of the Department. This restriction exists in order to:\",\r\n    options: [\r\n      \"Reduce the workload of the Integrated Finance Division\",\r\n      \"Preserve objectivity in financial scrutiny of proposals\",\r\n      \"Maintain the separation between the accounts wing and the finance wing\",\r\n      \"Enable the Financial Adviser to devote time to field visits\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 28<\/b> \u2014 the stated object of the restriction is 'to preserve objectivity in financial scrutiny of proposals'. The bar does not, however, extend to acquiring familiarity with the Department's work: Para 30 expects Financial Advisers to quickly acquire and maintain a good understanding of major schemes, projects, CPSEs and Autonomous Bodies, and to undertake field visits of important schemes and CPSEs at the earliest after taking charge.\"\r\n  },\r\n\r\n  {\r\n    id: 254,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"All of the following are canons of financial propriety reproduced in the Charter EXCEPT:\",\r\n    options: [\r\n      \"Every officer should exercise the same vigilance in respect of expenditure from public moneys as a person of ordinary prudence would exercise in respect of his own money\",\r\n      \"Expenditure should not prima facie be more than the occasion demands\",\r\n      \"Expenditure should be spread evenly over the four quarters of the financial year irrespective of actual requirement\",\r\n      \"No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 29<\/b> \u2014 the fourth canon is that expenditure from public moneys should not be incurred for the benefit of a particular person or section of the people unless a claim for the amount could be enforced in a court of law, or the expenditure is in pursuance of a recognised policy or custom. Even spread of expenditure is no canon at all; what Para 18.4 requires is the opposite discipline, that expenditure in the last quarter and last month not exceed the prescribed percentage.\"\r\n  },\r\n\r\n  {\r\n    id: 255,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In connection with the exercise of his delegated powers, a Financial Adviser calls for files, contracts and audit reports lying with an administrative division. He:\",\r\n    options: [\r\n      \"Has the right of access to all records, reports, audits, reviews, documents, papers, recommendations or other material available with the Department\",\r\n      \"May call for such material only with the prior permission of the Secretary of the Department\",\r\n      \"May call for records only in respect of proposals actually referred to him for concurrence\",\r\n      \"May access such material only through the Chief Controller of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 32<\/b> \u2014 the scheme of Integrated Financial Adviser rests on delegation of powers by the Ministry of Finance, and the exercise of those powers may require calling for records. The Financial Adviser therefore has the right of access to all records, reports, audits, reviews, documents, papers, recommendations or other material available with the Department, which is expected to comply expeditiously with all requests for information.\"\r\n  },\r\n\r\n  {\r\n    id: 256,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"All of the following are stated objects of the Financial Adviser's review and test check of sanctions accorded under re-delegated powers EXCEPT:\",\r\n    options: [\r\n      \"Assessing that the powers are being exercised as per the terms and conditions attached to the delegation\",\r\n      \"Assessing that the exercise of re-delegated powers does not result in build-up of unfunded liabilities\",\r\n      \"Assessing that the re-delegation does not degenerate into abdication of authority that primarily vests with the Chief Accounting Authority\",\r\n      \"Verifying that the prior concurrence of the Integrated Finance Division was obtained in each such case\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 33<\/b> \u2014 test check applies precisely to those sanctions which <i>do not<\/i> require the concurrence of the Financial Adviser, so verifying prior concurrence would be self-contradictory. The other three are the express objects of the review, the third of them guarding against re-delegation degenerating into abdication of the authority that primarily vests in the Chief Accounting Authority of the Department.\"\r\n  },\r\n\r\n  {\r\n    id: 257,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Financial Adviser taking charge of a Department for the first time must furnish a certificate in the prescribed format to the Department of Expenditure within:\",\r\n    options: [\r\n      \"3 days of taking charge\",\r\n      \"15 days of taking charge\",\r\n      \"7 days of taking charge\",\r\n      \"30 days of taking charge\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Paras 23 and 53; Annexure IV<\/b> \u2014 the certificate, listing the documents submitted to him and recording that he has read all of them, must reach the Department of Expenditure within 7 days of taking charge. Responsibility for placing that information before the incoming Financial Adviser rests with the senior-most officer of the Integrated Finance Division.\"\r\n  },\r\n\r\n  {\r\n    id: 258,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The annual budget process in a Department begins with the issuance of the Budget Circular by the Budget Division of the Ministry of Finance in the month of:\",\r\n    options: [\r\n      \"June or July\",\r\n      \"September or October\",\r\n      \"November or December\",\r\n      \"January or February\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 18.1<\/b> \u2014 the Budget Circular is issued in September or October, after which the Financial Adviser co-ordinates the collection of data on expenditure in previous years and preceding months, and the projected requirements for the Revised Estimates of the current year and the Budget Estimates of the next year, with full justification from the administrative divisions.\"\r\n  },\r\n\r\n  {\r\n    id: 259,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Demi-official correspondence by a Financial Adviser on matters relating to the expenditure budget of his Department should be addressed to:\",\r\n    options: [\r\n      \"The Secretary, Economic Affairs\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Secretary Expenditure\",\r\n      \"The Secretary of the administrative Department, for onward transmission\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.1<\/b> \u2014 although the Budget Division is administratively under the Department of Economic Affairs, on matters relating to expenditure budgeting it operates under the 'functional control of the Secretary Expenditure'. Demi-official correspondence on expenditure budget matters is therefore addressed to the Secretary Expenditure, which is consistent with the Financial Adviser being his direct subordinate under Para 47.\"\r\n  },\r\n\r\n  {\r\n    id: 260,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Once the Budget Division conveys the ceilings for the Revised Estimates and the Budget Estimates, scheme-wise allocations within those ceilings are to be made by:\",\r\n    options: [\r\n      \"The administrative divisions, with post-facto intimation to the Financial Adviser\",\r\n      \"The Chief Controller of Accounts, with the approval of the Financial Adviser\",\r\n      \"The Budget Division of the Ministry of Finance itself\",\r\n      \"The Financial Adviser, in consultation with the concerned administrative divisions and with the approval of the Secretary of the Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.1<\/b> \u2014 Financial Advisers are expected to do scheme-wise allocations in consultation with the concerned administrative divisions and with the approval of the Secretary of the Department. The Chief Controller of Accounts assists in the process, and under Para 43 is to be actively associated with Budget formulation, but the allocation itself is the Financial Adviser's responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 261,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following responsibilities of a Financial Adviser in the budget process:\\n1. Ensuring that the Detailed Demands for Grants prepared by the Department conform to the Demand for Grants prepared by the Ministry of Finance\\n2. Coordinating the meeting of the Parliamentary Standing Committee relating to discussion on the Detailed Demands for Grants\\n3. Sending Supplementary Demands for Grants to the Budget Division as per its time schedule, with the approval of the Secretary of the Department\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 18.1<\/b> \u2014 all three are express responsibilities. The conformity requirement in statement 1 exists because the Detailed Demands are the Department's own elaboration of a Demand settled by the Ministry of Finance, and the Supplementary Demands in statement 3 travel on the Budget Division's own time schedule rather than the Department's convenience.\"\r\n  },\r\n\r\n  {\r\n    id: 262,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Inputs for the Medium Term Expenditure Framework Statement and other statements required under the Fiscal Responsibility and Budget Management Act are to be prepared and submitted to the Ministry of Finance by:\",\r\n    options: [\r\n      \"The administrative divisions directly\",\r\n      \"The Financial Adviser, in consultation with the administrative divisions\",\r\n      \"The Chief Controller of Accounts, in consultation with the Pay and Accounts Offices\",\r\n      \"The Budget Division, on the basis of accounts data\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 18.2<\/b> \u2014 Financial Advisers are responsible for preparation of the MTEF and other FRBM statements in consultation with the administrative divisions, and for their submission to the Ministry of Finance as per the prescribed time schedule. Contrast the Outcome Budget under Para 18.18, whose preparation rests with the Administrative or Coordination Divisions and not with the Financial Adviser.\"\r\n  },\r\n\r\n  {\r\n    id: 263,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The Monthly or Quarterly Expenditure Plan is required to be sent to the Budget Division of the Ministry of Finance within:\",\r\n    options: [\r\n      \"Two weeks of the issue of the Budget Circular\",\r\n      \"One week of the presentation of the Union Budget\",\r\n      \"Two weeks of the passing of the Detailed Demand for Grants in Parliament, or as otherwise prescribed\",\r\n      \"One month of the commencement of the financial year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.4<\/b> \u2014 the Plan must be sent within two weeks of the passing of the Detailed Demand for Grants in Parliament, or as otherwise prescribed, and is also to be included as an annexure to the Detailed Demands for Grants. It forms the basis of the cash forecast and of the preparation of the indicative calendar for Government borrowings, which is why its timing is tied to Parliamentary approval.\"\r\n  },\r\n\r\n  {\r\n    id: 264,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The Monthly or Quarterly Expenditure Plan forms the basis of:\",\r\n    options: [\r\n      \"The cash forecast and the preparation of the indicative calendar for Government borrowings\",\r\n      \"The scheme-wise allocation of the ceilings conveyed by the Budget Division\",\r\n      \"The Medium Term Expenditure Framework Statement\",\r\n      \"The Outcome Budget of the Department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 18.4<\/b> \u2014 because the Plan tells the Ministry of Finance when money will actually move, it underpins the cash forecast and the indicative borrowing calendar. For the same reason the Department must also indicate the timing of its non-tax revenue receipts, so that those inflows are factored in while according permission for expenditure, and the Financial Adviser must ensure that there are no deviations from the Plan without due approvals.\"\r\n  },\r\n\r\n  {\r\n    id: 265,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Department is required to intimate the timing of its non-tax revenue receipts to the Budget Division so that:\",\r\n    options: [\r\n      \"The receipts may be adjusted against the Department's sanctioned budget ceiling\",\r\n      \"The Department may retain the receipts for meeting scheme expenditure\",\r\n      \"The Comptroller and Auditor General may verify them during statutory audit\",\r\n      \"Such inflows are factored in while according permission for expenditure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.4<\/b> \u2014 the intimation is an integral part of the cash management guidelines: receipts and expenditure are matched in time so that borrowing is not incurred needlessly. Retention of receipts by the Department, suggested in option (b), runs contrary to Para 18.7, under which non-tax revenues including fees are to be deposited or credited to the Consolidated Fund of India through e-receipts on the government portal.\"\r\n  },\r\n\r\n  {\r\n    id: 266,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding the Financial Adviser's obligations on the timing of expenditure:\\n1. Expenditure in the last quarter and the last month of the financial year is not to exceed the percentage prescribed by the Ministry of Finance.\\n2. There are to be no deviations from the Monthly or Quarterly Expenditure Plan without due approvals.\\n3. There are to be no deviations from the guidelines of the Department of Expenditure on release of funds under Centrally Sponsored, Central Sector or other schemes without due approvals.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.4<\/b> \u2014 all three are requirements the Financial Adviser must ensure. They work together as a single discipline of cash management: a percentage cap on year-end bunching, fidelity to the expenditure plan already communicated, and adherence to the release guidelines which govern scheme funds.\"\r\n  },\r\n\r\n  {\r\n    id: 267,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"An administrative division seeks release of funds under a scheme near the close of the financial year, though the funds are not yet actually needed, so that better financial progress can be shown. The Financial Adviser is required to:\",\r\n    options: [\r\n      \"Permit the release, achievement of financial progress being a departmental objective\",\r\n      \"Permit the release subject to a Utilization Certificate being furnished within three months\",\r\n      \"Ensure that funds are released only when actually needed, release merely to show financial progress being against the Government's financial interest as it increases borrowing costs unnecessarily\",\r\n      \"Refer the matter to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.12<\/b> \u2014 Financial Advisers must ensure that the guidelines on control of expenditure and prevention of 'parking of funds' are followed, that funds are not released in contravention of those guidelines, and that they are released only when actually needed for the intended purpose. Release for the sake of showing financial progress is expressly stated to be against the Government's financial interest because it increases borrowing costs unnecessarily.\"\r\n  },\r\n\r\n  {\r\n    id: 268,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In respect of new schemes and projects, the Financial Adviser must additionally ensure that:\",\r\n    options: [\r\n      \"A Utilization Certificate for the preceding scheme has been obtained from the implementing agency\",\r\n      \"The in-principle approval of the Department of Expenditure as per extant orders is taken, and that the sharing pattern and classification of the scheme or project are as per guidelines\",\r\n      \"The scheme is placed before the Standing Audit Committee before launch\",\r\n      \"The scheme is included in the Outcome Budget before any expenditure is incurred\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 18.12<\/b> \u2014 for new schemes and projects the Financial Adviser must ensure the in-principle approval of the Department of Expenditure as per extant orders, and that the sharing pattern and classification are as per guidelines. Expenditure on schemes and projects is also to be periodically reviewed from the systems point of view, with action recommended for mid-course correction.\"\r\n  },\r\n\r\n  {\r\n    id: 269,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In the appraisal machinery for public funded schemes and projects, the Financial Adviser functions as Member Secretary of:\",\r\n    options: [\r\n      \"The Expenditure Finance Committee and the Public Investment Board\",\r\n      \"The Committee of Establishment Expenditure and the Expenditure Finance Committee\",\r\n      \"The Standing Finance Committee and the Delegated Investment Board\",\r\n      \"The Public Investment Board and the Committee of Establishment Expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.3<\/b> \u2014 the Financial Adviser appraises proposals going to the Standing Finance Committee, Expenditure Finance Committee, Committee of Establishment Expenditure, Public Investment Board, Delegated Investment Board and the Cabinet; but he is Member Secretary only of the Standing Finance Committee and the Delegated Investment Board. Appraisal of a proposal and secretaryship of the appraising body are distinct roles, which is the trap in the other options.\"\r\n  },\r\n\r\n  {\r\n    id: 270,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In a Ministry or Department, the officers expected to act as nodal officers for the Public Financial Management System are:\",\r\n    options: [\r\n      \"The Financial Advisers\",\r\n      \"The Pay and Accounts Officers\",\r\n      \"The Joint Secretaries in charge of Administration\",\r\n      \"The Chief Controllers of Accounts\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 18.5 and 44<\/b> \u2014 Chief Controllers of Accounts act as nodal officers for PFMS, the electronic system for sanction, bill preparation and processing, payment, receipt management, Direct Benefit Transfer, fund flow management and financial reporting. The Financial Adviser, with their assistance, ensures that PFMS guidelines and instructions are followed and implemented, and resolves issues relating to its efficient running.\"\r\n  },\r\n\r\n  {\r\n    id: 271,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"An administrative division proposes to refer to the Ministry of Finance a proposal relating to non-tax receipts which involves no expenditure at all. The concurrence of the Financial Adviser:\",\r\n    options: [\r\n      \"Must invariably be sought, concurrence being required for all proposals to be referred to the Ministry of Finance, whether they relate to policy, establishment, expenditure or receipts\",\r\n      \"Is not required, since the proposal involves no expenditure\",\r\n      \"Is required only if the proposal relates to tax receipts\",\r\n      \"Is required only after the Secretary of the Department has approved the reference\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 18.6<\/b> \u2014 administrative divisions must invariably seek the Financial Adviser's concurrence for all proposals to be referred to the Ministry of Finance, including policy matters, establishment, expenditure both revenue and capital, and receipts both tax and non-tax. Option (d) inverts the order of business; under Para 36 it is preferable that proposals reach the Financial Adviser <i>before<\/i> the Secretary's approval is taken.\"\r\n  },\r\n\r\n  {\r\n    id: 272,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"User charges should as far as possible be so fixed that they recover the current cost of providing services with a reasonable return on capital investment, and their rates are to be reviewed:\",\r\n    options: [\r\n      \"At least every year\",\r\n      \"At least every three years, and preferably linked with appropriate price indices\",\r\n      \"At least every two years\",\r\n      \"At least every five years, and linked with the wholesale price index\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Paras 18.7 and 18.16<\/b> \u2014 the review is to be at least every three years, preferably linked with appropriate price indices. The same three-year periodicity is separately prescribed for the review of user charges of Autonomous Bodies, which the Financial Adviser must ensure is carried out along with peer reviews and the signing of a Memorandum of Understanding with the administrative Ministry.\"\r\n  },\r\n\r\n  {\r\n    id: 273,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Dividends payable by Central Public Sector Enterprises are to be governed by the guidelines issued by:\",\r\n    options: [\r\n      \"The Department of Public Enterprises\",\r\n      \"The Department of Expenditure\",\r\n      \"The Department of Investment and Public Asset Management\",\r\n      \"The Department of Economic Affairs\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.7<\/b> \u2014 dividends payable by CPSEs are to be as per the guidelines issued by the Department of Investment and Public Asset Management. The Department of Public Enterprises in option (a) is the trap: it is the Department which put in place the Administrative Mechanism for Resolution of CPSEs Disputes under Para 18.14, but it does not issue the dividend guidelines.\"\r\n  },\r\n\r\n  {\r\n    id: 274,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following duties which a Financial Adviser discharges with the assistance of the Chief Controller of Accounts in the matter of non-tax revenues:\\n1. Preparing the estimates of non-tax revenues in consultation with the administrative divisions\\n2. Regularly monitoring non-tax revenue receipts during the financial year\\n3. Monitoring repayment to the Government of outstanding loans, due interest and guarantee fees\\n4. Monitoring accounts in which cash is deposited, such as Central Nodal Agency or Single Nodal Agency accounts, and the remittance of interest thereon to the Consolidated Fund of India\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.7<\/b> \u2014 all four are listed, along with the periodic review of user charges. The fourth reflects the Treasury Single Account discipline: money lying in nodal agency accounts remains public money, and the interest it earns must come back to the Consolidated Fund rather than remain with the agency.\"\r\n  },\r\n\r\n  {\r\n    id: 275,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Special tax rates, exemptions, deductions, rebates, deferrals and credits constitute tax expenditure, also termed revenue forgone. Any proposal entailing tax expenditure:\",\r\n    options: [\r\n      \"Is to be routed through the Financial Adviser before being forwarded to the Ministry of Finance, and he should as far as possible monitor the outcomes of tax expenditure\",\r\n      \"Need not be referred to the Financial Adviser, since it involves no expenditure from the Consolidated Fund\",\r\n      \"Must be routed through the Comptroller and Auditor General\",\r\n      \"Must first be placed before the Standing Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 18.8<\/b> \u2014 revenue forgone is treated as expenditure in substance, so such proposals travel through the Financial Adviser before going to the Ministry of Finance, and he is to monitor their outcomes as far as possible. Option (b) reproduces exactly the reasoning the Charter rejects, and is also contrary to Rule 4(2)(a) of the Transaction of Business Rules, which brings abandonment of revenue within the bar.\"\r\n  },\r\n\r\n  {\r\n    id: 276,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding monitoring of assets:\\n1. An Asset Register in respect of physical assets is to be maintained by all Departments in the format laid down under the Fiscal Responsibility and Budget Management Rules, 2004 or other instructions.\\n2. The Asset Register is to be prepared in respect of all assets in the possession of the Department, whether or not owned by the Central Government.\\n3. An account of all financial assets including loans, advances and equity investment by the Central Government is maintained by the Chief Controller of Accounts.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 18.9<\/b> \u2014 statement 2 overstates the requirement: the Register is to be prepared only in respect of assets <i>owned by the Central Government<\/i>. It requires proper stock-taking with remarks on the present state of the economic life of assets, current usage, potential for better alternative use and disposal options. The Financial Adviser supervises both the physical Asset Register and the records of financial assets maintained by the Chief Controller of Accounts.\"\r\n  },\r\n\r\n  {\r\n    id: 277,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The nodal Department which issues the policies and guidelines on Government guarantees, compliance with which the Financial Adviser must ensure, is:\",\r\n    options: [\r\n      \"The Department of Expenditure\",\r\n      \"The Department of Financial Services\",\r\n      \"The Department of Economic Affairs\",\r\n      \"The Department of Investment and Public Asset Management\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.10<\/b> \u2014 the Department of Economic Affairs is the nodal Department for monitoring guarantees. The Financial Adviser supervises the process of examining guarantee proposals, monitoring their execution, maintenance of guarantee records and periodic reviews of existing guarantees. Guarantee fees recoverable from the borrower are separately monitored under Para 18.7 as part of non-tax revenue.\"\r\n  },\r\n\r\n  {\r\n    id: 278,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The Annual Internal Audit Plan of a Department is:\",\r\n    options: [\r\n      \"Prepared by the Financial Adviser and approved by the Chief Controller of Accounts\",\r\n      \"Prepared by the Standing Audit Committee and approved by the Department of Expenditure\",\r\n      \"Prepared by the office of the Comptroller and Auditor General and vetted by the Chief Controller of Accounts\",\r\n      \"Prepared by the Chief Controller of Accounts, vetted by the Financial Adviser, and then submitted to the Secretary of the Department for approval\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.11<\/b> \u2014 the sequence is preparation by the Chief Controller of Accounts, vetting by the Financial Adviser, and approval by the Secretary of the Department. This is consistent with Para 41, under which the Chief Controller of Accounts is primarily responsible for financial reporting, accounts and internal audit. The Financial Adviser also exercises oversight on the quality and maintenance of departmental accounts and ensures timely completion of the Finance and Appropriation Accounts.\"\r\n  },\r\n\r\n  {\r\n    id: 279,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Responses to audit paras and the action taken thereon are required to be submitted to the audit authorities and uploaded, as per the instructions of the Ministry of Finance, on:\",\r\n    options: [\r\n      \"The Public Financial Management System portal\",\r\n      \"The Audit Para Management System portal\",\r\n      \"The Foreign Visit Management System portal\",\r\n      \"The Government e Marketplace portal\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 18.11<\/b> \u2014 responses and action taken are uploaded on the Audit Para Management System portal. The Financial Adviser must also convene meetings of the Standing Audit Committee regularly, actively associate with the statutory audit carried out by the office of the Comptroller and Auditor General, and assist the Secretary in preparing for oral evidence before the Public Accounts Committee, the Committee on Public Undertakings or their sub-committees.\"\r\n  },\r\n\r\n  {\r\n    id: 280,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In relation to Parliamentary financial committees, the Financial Adviser is required to:\",\r\n    options: [\r\n      \"Assist the Secretary in preparing for oral evidence before the Public Accounts Committee, the Committee on Public Undertakings or their sub-committees\",\r\n      \"Appear before those Committees in place of the Secretary\",\r\n      \"Forward the Department's replies to those Committees directly, without reference to the Secretary\",\r\n      \"Confine himself to vetting the financial figures cited in the replies\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 18.11<\/b> \u2014 the Financial Adviser assists the Secretary in preparing for oral evidence; he does not displace him. Appearance before the Committee on Public Accounts is a duty of the Chief Accounting Authority himself under Rule 70 of the General Financial Rules, 2017, extracted at Appendix II, which is why option (b) is wrong.\"\r\n  },\r\n\r\n  {\r\n    id: 281,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"While representing the issues in a commercial dispute before the Administrative Mechanism for Resolution of CPSEs Disputes, the Financial Adviser is expected to:\",\r\n    options: [\r\n      \"Advocate the position of the Central Public Sector Enterprise, being the Government's nominee\",\r\n      \"Insist on judicial determination so that the Government's interest is protected\",\r\n      \"Withdraw from the proceedings if he is a nominee Director on the Board of the enterprise\",\r\n      \"Bear in mind the desirability of amicable settlement of such disputes outside courts and promote reasonable and fair settlement terms\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.14<\/b> \u2014 the mechanism was put in place by the Department of Public Enterprises precisely to keep such disputes out of court, so the Financial Adviser must bear in mind the desirability of amicable settlement outside courts and promote reasonable and fair settlement terms, rather than merely advancing the position of one side.\"\r\n  },\r\n\r\n  {\r\n    id: 282,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"With reference to Budget Announcements, the position of the Financial Adviser is that he:\",\r\n    options: [\r\n      \"Has a direct role in their implementation and is accountable for their outcomes\",\r\n      \"Is responsible only for providing the funds required and has no monitoring role\",\r\n      \"Has no direct role in implementation, but is responsible for monitoring and periodically reporting the progress of implementation\",\r\n      \"Has no role once the Budget has been passed by Parliament\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.15<\/b> \u2014 Financial Advisers do not have a direct role in implementation of Budget Announcements; they are responsible for monitoring and periodically reporting progress. The division mirrors Para 28, which keeps the Financial Adviser out of regular administrative or executive functions in order to preserve objectivity in financial scrutiny.\"\r\n  },\r\n\r\n  {\r\n    id: 283,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In respect of Autonomous Bodies, the Financial Adviser must ensure that:\\n1. Their user charges are reviewed every three years\\n2. Peer reviews are carried out as per the provisions\\n3. A Memorandum of Understanding is signed by the Autonomous Body with the administrative Ministry or Department\\n4. Interest earned on grants released to the Body is deposited back before any further grant is released\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"2 and 4 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 18.16<\/b> \u2014 all four are listed, along with diligent compliance with the applicable guidelines on Treasury Single Accounts. The governing provisions on Grants-in-Aid are Rules 229 and 230 of the General Financial Rules, and the requirement in statement 4 is the same mandatory remittance of interest which Annexure VI treats as a pure question of financial compliance.\"\r\n  },\r\n\r\n  {\r\n    id: 284,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"As regards individual proposals of travel abroad, the Charter provides that:\",\r\n    options: [\r\n      \"Only proposals requiring the approval of the Screening Committee of Secretaries need be routed through the Integrated Finance Department\",\r\n      \"All proposals of travel abroad, including those requiring the approval of the Screening Committee of Secretaries, are necessarily to be routed through the Integrated Finance Department\",\r\n      \"Proposals falling within delegated powers may be processed without reference to the Integrated Finance Department\",\r\n      \"Proposals are to be sent directly to the Screening Committee of Secretaries, bypassing the Integrated Finance Department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 18.17<\/b> \u2014 all proposals of travel abroad are necessarily to be routed through the Integrated Finance Department, and the requirement is not relaxed merely because a proposal must in any case go to the Screening Committee of Secretaries. Separately, Departments must prepare a Quarterly Rolling Plan of proposed programmes and visits and upload it on the Foreign Visit Management System, which the Financial Adviser must ensure is done.\"\r\n  },\r\n\r\n  {\r\n    id: 285,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding the Outcome Budget:\\n1. It broadly indicates the physical or quality dimensions of the financial budgets.\\n2. Measurable outcomes need to be defined for each scheme over the medium term.\\n3. Its preparation is the responsibility of the Financial Adviser and the Integrated Finance Division.\\n4. NITI Aayog has developed a dash-board for monitoring the Outcome Budget.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 4 only\",\r\n      \"1 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 18.18<\/b> \u2014 statement 3 is wrong: preparation of the Outcome Budget is the responsibility of the Administrative or Coordination Divisions of the Department. The Financial Adviser's role is to assist in the clear definition of measurable and monitorable outcomes with specified deliverables, and to facilitate the putting in place of appraisal, implementation, monitoring and evaluation systems.\"\r\n  },\r\n\r\n  {\r\n    id: 286,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In respect of the current year, the physical performance shown in the Outcome Budget is the performance:\",\r\n    options: [\r\n      \"Till September\",\r\n      \"Till the end of the third quarter of the preceding year\",\r\n      \"Till December\",\r\n      \"For the full year on a projected basis\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 18.18<\/b> \u2014 the Outcome Budget indicates the actual physical performance in the previous year, the performance till December for the current year, and the targeted physical performance for the next year. The December cut-off follows from the budget calendar, the Budget Circular having issued in September or October and the Budget being presented before the close of the financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 287,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Chief Controllers of Accounts, who assist Financial Advisers in the financial management system, are primarily responsible for:\",\r\n    options: [\r\n      \"Financial reporting, accounts and internal audit\",\r\n      \"Budget formulation, appraisal and evaluation of schemes\",\r\n      \"Procurement, contract management and vendor payments\",\r\n      \"Monitoring of Budget Announcements and preparation of the Outcome Budget\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 41<\/b> \u2014 their primary responsibility is financial reporting, accounts and internal audit, and they are assisted by Pay and Accounts Officers in ensuring timely payment of bills and claims as per rules. Their role and responsibilities are detailed in para 1.3 of the Civil Accounts Manual. Appraisal and evaluation of schemes in option (b) belongs to the Financial Adviser under Para 18.3.\"\r\n  },\r\n\r\n  {\r\n    id: 288,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding the relationship between the Financial Adviser and the accounts wing:\\n1. Heads of the accounts wing function under the overall superintendence and control of the Financial Adviser.\\n2. They report to the Financial Adviser on administrative matters, file processing and the Annual Performance Appraisal Report.\\n3. Budget related files are to be submitted to the Financial Adviser through the Principal Chief Controller of Accounts, Chief Controller of Accounts or Controller of Accounts.\\n4. Chief Controllers of Accounts are to be actively associated with the process of Budget formulation.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"2 and 4 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 42 and 43<\/b> \u2014 all four are correct. The routing of budget files through the head of the accounts wing and his active association with Budget formulation together explain why Para 43 also expects the Budget section itself ordinarily to function under his control.\"\r\n  },\r\n\r\n  {\r\n    id: 289,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The Budget section of a Department should ordinarily function under the control of the Chief Controller of Accounts. An exception to this:\",\r\n    options: [\r\n      \"Requires the concurrence of the Department of Expenditure on valid justification, such as the volume of work involved or special circumstances\",\r\n      \"May be ordered by the Secretary of the Department at his discretion\",\r\n      \"May be ordered by the Financial Adviser at his discretion\",\r\n      \"Is not permissible in any circumstances\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 43<\/b> \u2014 an exception needs the concurrence of the Department of Expenditure, based on valid justification such as the volume of work involved or special circumstances. The requirement is of a piece with the Charter's general scheme: departures from the standard architecture, whether in procurement procedure or in delegation within the Integrated Finance Division, all travel to the Department of Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 290,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The Secretary of a Ministry or Department is the Chief Accounting Authority by virtue of which provision?\",\r\n    options: [\r\n      \"Rule 21 of the General Financial Rules, 2017\",\r\n      \"Rule 229 of the General Financial Rules, 2017\",\r\n      \"Rule 70 of the General Financial Rules, 2017\",\r\n      \"Rule 13 of the Delegation of Financial Powers Rules, 1978\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 25; Appendix II<\/b> \u2014 Rule 70 of the General Financial Rules, 2017 lays down the duties and responsibilities of the Chief Accounting Authority and is extracted at Appendix II of the Charter. It is in this capacity that the Secretary may over-rule the Financial Adviser on matters within the delegated powers. Rule 229 concerns Grants-in-Aid and Rule 13 of the DFPR concerns re-delegation.\"\r\n  },\r\n\r\n  {\r\n    id: 291,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following duties of the Chief Accounting Authority of a Ministry or Department:\\n1. Ensuring that public funds appropriated to the Ministry are used for the purpose for which they were meant\\n2. Appearing before the Committee on Public Accounts and any other Parliamentary Committee for examination\\n3. Ensuring that the Ministry maintains full and proper records of financial transactions and adopts systems and procedures that at all times afford internal controls\\n4. Taking effective and appropriate steps to ensure that all moneys due to the Government are collected and that unauthorized, irregular and wasteful expenditure is avoided\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Appendix II (Rule 70, General Financial Rules, 2017)<\/b> \u2014 all four are among the listed duties, which also include effective, efficient, economical and transparent use of resources while complying with performance standards, regular review and monitoring of programmes and projects, preparation of expenditure and other statements required by the Ministry of Finance, and following Government procurement procedure in a fair, equitable, transparent, competitive and cost-effective manner.\"\r\n  },\r\n\r\n  {\r\n    id: 292,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The formal decision to procure goods, services or works, along with the exact or approximate expenditure to be incurred \u2014 variously called administrative approval, acceptance of necessity or approval of requirement \u2014 is termed administrative sanction. In respect of such sanction, consultation of the Financial Adviser:\",\r\n    options: [\r\n      \"Is required only where the value exceeds Rs. 10 crore\",\r\n      \"Is required only in Departments following the Normal Procedure\",\r\n      \"Is dispensed with, being an administrative and not a financial decision\",\r\n      \"Is invariably required, unless the power has been validly re-delegated within permissible limits or is otherwise permitted by the Department of Expenditure through specific orders\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 19<\/b> \u2014 administrative sanction is the first step in any procurement and is undoubtedly a decision with a financial bearing; hence consultation of the Financial Adviser is invariably required, subject only to valid re-delegation or specific orders of the Department of Expenditure. Option (c) is the very reasoning the Charter rejects, and it also runs against Rule 4(2)(d) of the Transaction of Business Rules.\"\r\n  },\r\n\r\n  {\r\n    id: 293,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In a Department which has not obtained approval for any special arrangement, the Normal Procedure requires concurrence of the Financial Adviser or the Integrated Finance Division:\",\r\n    options: [\r\n      \"Only at the stage of award of contract\",\r\n      \"On all procurement matters, except for matters where re-delegation has been done within the limits permissible under the rules or the general orders of the Department of Expenditure\",\r\n      \"Only for works contracts, goods and consultancy contracts being exempt\",\r\n      \"Only where the procurement is not through the Government e Marketplace\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 19<\/b> \u2014 under the Normal Procedure concurrence is required on all procurement matters, the only carve-out being valid re-delegation. Stage-wise or contract-type-wise limitation of the kind suggested in options (a) and (c) is possible only where the Department has adopted a Special Procedure with the prior concurrence of the Secretary Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 294,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"As an illustration of a permissible re-delegation which dispenses with consultation of the Financial Adviser in individual cases, the Charter refers to:\",\r\n    options: [\r\n      \"Departments having been authorised, in consultation with their Financial Adviser, to fix the limits up to which powers for Contingent and Miscellaneous expenditure under Schedules V and VI of the Delegation of Financial Powers Rules are delegated to Heads of Department\",\r\n      \"All procurement through the Government e Marketplace, which is exempt from concurrence\",\r\n      \"All consultancy contracts, which are governed by a separate manual\",\r\n      \"All payments made in relaxation of approved contract conditions\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 19<\/b> \u2014 Departments have been authorised to fix those limits and may lay down that consultation with the Financial Adviser is not required for exercising those powers. Option (d) states the exact opposite of the rule: payments in relaxation or variation of approved contract conditions <i>do<\/i> require Integrated Finance Division consultation, being carved out of the negative list at Annexure III.\"\r\n  },\r\n\r\n  {\r\n    id: 295,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A different level of involvement of the Financial Adviser and the Integrated Finance Division in procurement, specific to a Department, may be decided by:\",\r\n    options: [\r\n      \"The Financial Adviser, with the approval of the Secretary of the Department\",\r\n      \"The Secretary of the Department alone, with intimation to the Department of Expenditure\",\r\n      \"The Secretary of the Department, with the prior concurrence of the Secretary Expenditure\",\r\n      \"The Cabinet Committee on Economic Affairs\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 19; Annexure I<\/b> \u2014 such a Special Procedure is decided by the Secretary of the Department with the prior concurrence of the Secretary Expenditure, the request being sent in the format at Annexure I. That proforma requires the volume of procurement over the last three years, details of specialised finance technical personnel, the proposed stage-wise procedure and the Financial Adviser's remarks with the response to them.\"\r\n  },\r\n\r\n  {\r\n    id: 296,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Special Procedure adopted for procurement is required to be reviewed:\",\r\n    options: [\r\n      \"Once in three years only, changes in incumbency being immaterial\",\r\n      \"Once in three years, or whenever there is a change in incumbency in the post of Secretary of the Department, whichever is earlier\",\r\n      \"Once in five years, or whenever there is a change in incumbency in the post of Financial Adviser, whichever is earlier\",\r\n      \"At the beginning of every financial year, along with the Budget Estimates\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 19<\/b> \u2014 the review is due once in three years, or on a change in incumbency in the post of Secretary of the Department, whichever is earlier. The link to the Secretary's tenure follows from the fact that the Special Procedure is adopted by him personally with the prior concurrence of the Secretary Expenditure; a change of Secretary therefore reopens the arrangement.\"\r\n  },\r\n\r\n  {\r\n    id: 297,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The classes of cases in which consultation of the Financial Adviser or the Integrated Finance Division would be required under a Special Procedure may be framed in terms of:\",\r\n    options: [\r\n      \"Threshold financial limits only\",\r\n      \"Stages in procurement only\",\r\n      \"The nature of the funding source, whether budgetary or externally aided\",\r\n      \"Threshold financial limits, stages in procurement, or types of procurement and contracts such as consultancy, goods and works contracts, or any permutation thereof\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 19; Annexure I<\/b> \u2014 the Special Procedure may be framed on any of these axes or any permutation of them. The Annexure I proforma accordingly seeks, separately for works, for goods and for services or consultancy, the items requiring Integrated Finance Division concurrence at the requirement stage and at the RFP, tender document, contract and award stage.\"\r\n  },\r\n\r\n  {\r\n    id: 298,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Payments made to a contractor under a contract which has already been duly approved:\",\r\n    options: [\r\n      \"Require the consultation of the Integrated Finance Division in every case\",\r\n      \"Require such consultation only where the value exceeds Rs. 25 lakh\",\r\n      \"Do not require consultation of the Integrated Finance Division, except where the payments are in relaxation or variation of approved contract conditions\",\r\n      \"Require the prior concurrence of the Department of Expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 19; Annexure III<\/b> \u2014 payments to vendors, personnel and consultants as per approved contracts appear in the negative list of items which should not be referred to the Financial Adviser. The single exception is a payment in relaxation or variation of approved contract conditions, because that alters the very bargain to which concurrence was originally given.\"\r\n  },\r\n\r\n  {\r\n    id: 299,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In relation to procurement through the Government e Marketplace, the Financial Adviser is expected to:\",\r\n    options: [\r\n      \"Chair the Standing Committee for procurement through the Government e Marketplace\",\r\n      \"Act as Member Secretary of that Standing Committee, the Secretary of the Department being its chairperson\",\r\n      \"Nominate an officer of the Integrated Finance Division to that Standing Committee without himself being associated with it\",\r\n      \"Confine himself to concurrence on individual proposals, the Committee being purely administrative\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 19 and 31<\/b> \u2014 Financial Advisers are expected to chair the Standing Committee for procurement through the Government e Marketplace, and administrative Departments must involve them in that Committee as part of departmental decision-making. Contrast Para 18.3, where the Financial Adviser is Member Secretary, and not chairperson, of the Standing Finance Committee and the Delegated Investment Board.\"\r\n  },\r\n\r\n  {\r\n    id: 300,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In the prescribed format for requesting adoption of a Special Procedure, the value and number of procurements over the last three years are to be shown in which slabs?\",\r\n    options: [\r\n      \"Each procurement above Rs. 1 crore, and each procurement between Rs. 5 lakh and Rs. 1 crore\",\r\n      \"Each procurement above Rs. 50 crore, and each procurement between Rs. 1 crore and Rs. 50 crore\",\r\n      \"Each procurement above Rs. 5 crore, and each procurement between Rs. 10 lakh and Rs. 5 crore\",\r\n      \"Each procurement above Rs. 10 crore, and each procurement between Rs. 25 lakh and Rs. 10 crore\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Annexure I<\/b> \u2014 besides the total value and total number of procurements, the format requires the value and number of procurements above Rs. 10 crore and those between Rs. 25 lakh and Rs. 10 crore, for each of the last three financial years. The proforma issues with the approval of the Secretary of the Ministry or Department.\"\r\n  },\r\n\r\n  {\r\n    id: 301,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consultation of the Financial Adviser on an order re-delegating powers under Rule 13 of the Delegation of Financial Powers Rules is required:\",\r\n    options: [\r\n      \"On the extent of re-delegation only\",\r\n      \"On whether consultation of the Financial Adviser in individual cases will be required, only\",\r\n      \"On both the extent of re-delegation and whether consultation of the Financial Adviser in individual cases will be required while exercising the re-delegated power\",\r\n      \"Only where the re-delegation is to a Head of Department\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 20<\/b> \u2014 all orders of re-delegation require consultation of the Financial Adviser on both points, because re-delegation may be made either with or without a requirement to consult him in individual cases. It is this second limb which later determines whether a sanction falls to be reviewed and test checked under Para 33 instead of being concurred in advance.\"\r\n  },\r\n\r\n  {\r\n    id: 302,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Financial Adviser proposes to delegate some of his own powers to a subordinate officer within the Integrated Finance Division, otherwise than by way of re-delegation under the Delegation of Financial Powers Rules. Such delegation:\",\r\n    options: [\r\n      \"May be made at his own discretion, being an internal arrangement\",\r\n      \"Requires a specific order of delegation with the concurrence of both the Secretary of the Department and the Secretary Expenditure\",\r\n      \"Requires the approval of the Secretary of the Department alone\",\r\n      \"Requires the approval of the Secretary Expenditure alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 20<\/b> \u2014 a specific order of delegation is needed, carrying the concurrence of both Secretaries. The dual concurrence reflects the Financial Adviser's dual reporting under Para 16: his powers come from the Ministry of Finance but are exercised inside the administrative Department, so neither Secretary alone can rearrange them.\"\r\n  },\r\n\r\n  {\r\n    id: 303,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Departure from the standard arrangement)\\nA. Adoption of a Special Procedure for involvement of the Financial Adviser in procurement\\nB. Delegation of the Financial Adviser's own powers to an officer of the Integrated Finance Division\\nC. Budget section functioning otherwise than under the control of the Chief Controller of Accounts\\nList-II (Requirement)\\n1. Concurrence of both the Secretary of the Department and the Secretary Expenditure\\n2. Concurrence of the Department of Expenditure, on valid justification\\n3. Decision of the Secretary of the Department, with the prior concurrence of the Secretary Expenditure\",\r\n    options: [\r\n      \"A-3, B-1, C-2\",\r\n      \"A-1, B-3, C-2\",\r\n      \"A-2, B-1, C-3\",\r\n      \"A-3, B-2, C-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 19, 20 and 43<\/b> \u2014 a Special Procedure is decided by the Secretary of the Department with the prior concurrence of the Secretary Expenditure; delegation of the Financial Adviser's own powers within the Integrated Finance Division needs a specific order with the concurrence of both Secretaries; and an exception to the Budget section functioning under the Chief Controller of Accounts needs the concurrence of the Department of Expenditure on valid justification such as volume of work or special circumstances.\"\r\n  },\r\n\r\n  {\r\n    id: 304,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In which of the following is concurrence of the Integrated Finance Division or the Financial Adviser NOT required?\\n1. Payments to a vendor strictly as per an approved contract\\n2. Payments to a contractor in relaxation of approved contract conditions\\n3. Proposals under already re-delegated financial limits which do not require Integrated Finance Division consultation in terms of the order of re-delegation\\n4. Administrative decisions not having financial implications\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 19; Annexure III<\/b> \u2014 items 1, 3 and 4 are in the negative list of matters which should not be referred to the Financial Adviser. Item 2 is the express exception carved out of that list: a payment in relaxation or variation of approved contract conditions departs from the approved bargain and therefore does require Integrated Finance Division consultation.\"\r\n  },\r\n\r\n  {\r\n    id: 305,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Which of the following figure in the positive list of items which must be referred to the Financial Adviser?\\n1. Cabinet Notes having financial implications and all Expenditure Finance Committee, Standing Finance Committee, Public Investment Board and Delegated Investment Board proposals\\n2. Grant-in-Aid proposals and release of funds to States, Union Territories and implementing agencies\\n3. Hiring of consultants and young professionals\\n4. Acceptance of court awards on pay, allowances or pensions which could act as a precedent for other staff, Departments or bodies\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Annexure II<\/b> \u2014 all four are in the positive list, which also covers budget and revised estimates, externally aided projects, Government guarantees, non-tax revenue, loans and advances, litigation and training with financial implications, responses to audit paras and C&AG Reports, delegation of financial powers, vetting of Memoranda of Understanding and agreements with financial implications, additions to pay and allowances, and proposals to be moved to nodal Departments such as DoE, DEA, DoR, DIPAM and DoP&T.\"\r\n  },\r\n\r\n  {\r\n    id: 306,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"One entry in the positive list is framed by reference to the source of the requirement rather than to the subject matter. That entry covers:\",\r\n    options: [\r\n      \"All proposals involving expenditure exceeding the delegated powers of the Department\",\r\n      \"All proposals originating from Autonomous Bodies and implementing agencies\",\r\n      \"Proposals where the Financial Adviser's concurrence is specifically mandated under Government Rules such as the General Financial Rules, or under manuals, policy, guidelines, procedures or directions\",\r\n      \"All proposals arising from the implementation of Court or Tribunal orders\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Annexure II<\/b> \u2014 this residuary entry sweeps in every case where some other instrument already mandates the Financial Adviser's concurrence, so that the positive list does not have to enumerate them. It performs for the list the same function that clause (d) performs for Rule 4(2) of the Transaction of Business Rules.\"\r\n  },\r\n\r\n  {\r\n    id: 307,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Acceptance of a court award on the pay, allowances or pensions of Government servants which could act as a precedent for other staff, Departments or bodies must be referred to the Financial Adviser and:\",\r\n    options: [\r\n      \"Must invariably also be referred to the Department of Expenditure\",\r\n      \"May thereafter be decided by the Secretary of the Department as Chief Accounting Authority\",\r\n      \"Must be referred to the Department of Personnel and Training instead\",\r\n      \"Must be placed before the Standing Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Annexure II<\/b> \u2014 such court awards must invariably also be referred to the Department of Expenditure, precisely because the precedential effect carries the financial consequence beyond the Department. Note the related distinction in Annexure III: ordinary establishment matters are in the negative list, but those <i>resulting from implementation of Court or Tribunal orders<\/i> are excluded from that exemption.\"\r\n  },\r\n\r\n  {\r\n    id: 308,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Department is processing a case of pay fixation and another relating to Modified Assured Career Progression, neither arising out of any Court or Tribunal order. These matters:\",\r\n    options: [\r\n      \"Must be referred to the Financial Adviser as they involve expenditure on pay\",\r\n      \"Must be referred to the Financial Adviser only if the financial implication exceeds the delegated powers\",\r\n      \"Should not be referred to the Financial Adviser, establishment matters of this nature being in the negative list, though the position would be otherwise if they resulted from implementation of Court or Tribunal orders\",\r\n      \"Must be referred directly to the Department of Expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Annexure III<\/b> \u2014 the negative list covers establishment matters such as pay fixation, MACP, recruitment rules, transfer policy, disciplinary matters and pension related payments, excluding those resulting from implementation of Court or Tribunal orders. The exclusion exists because a judicial direction may carry precedential financial consequences of the kind Annexure II routes to the Department of Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 309,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A matter arises which is covered neither by the positive list nor by the negative list. In such a case:\",\r\n    options: [\r\n      \"Consultation of the Financial Adviser is barred, the matter not being in the positive list\",\r\n      \"Consultation of the Financial Adviser is necessary if the matter has a financial bearing\",\r\n      \"The matter must be referred to the Department of Expenditure to decide whether the Financial Adviser is to be consulted\",\r\n      \"The Secretary of the Department alone decides whether the Financial Adviser should be consulted\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 21<\/b> \u2014 the Charter expressly contemplates matters falling in neither list and provides that consultation is necessary if the matter has a financial bearing. The test is therefore substantive rather than list-based, and it tracks the residuary clause (d) of Rule 4(2) of the Transaction of Business Rules, which catches orders having a financial bearing whether or not they involve expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 310,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Nature of comment)\\nA. Comments relating to compliance with law, rules, orders and binding instructions, with the specific rules and orders quoted as far as possible\\nB. Comments relating to the opinion of the Financial Adviser on financial prudence, not involving non-compliance with rules\\nC. Comments relating to administrative aspects of a matter referred, which are optional\\nList-II (Category)\\n1. Financial Opinion\\n2. Financial Compliance or Propriety\\n3. Administrative or Non-financial\",\r\n    options: [\r\n      \"A-1, B-2, C-3\",\r\n      \"A-2, B-1, C-3\",\r\n      \"A-3, B-1, C-2\",\r\n      \"A-2, B-3, C-1\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 24<\/b> \u2014 compliance-related comments are Financial Compliance or Propriety (FC), prudence-related comments are Financial Opinion (FO), and comments on administrative aspects are Non-financial (NF). The distinction must be clearly indicated in the final note using these abbreviations as prefix or suffix to the paragraph numbering, and comments in the third category are optional for the Financial Adviser.\"\r\n  },\r\n\r\n  {\r\n    id: 311,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding the categorisation of a Financial Adviser's advice:\\n1. In the case of Financial Compliance or Propriety comments, specific rules and orders should be quoted as far as possible.\\n2. Comments on administrative matters are optional.\\n3. The distinction between the categories is to be indicated in the final note using the prescribed abbreviations as prefix or suffix to the paragraph numbering.\\n4. A single note may carry comments falling under different categories in respect of different aspects of the same proposal.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 24; Annexure VI, Example 5<\/b> \u2014 all four are correct. The fisheries illustration expressly contemplates a single set of advice being split, the excessive-cost aspect being FC or FO as appropriate while the view on which variety of fish to promote is Non-financial, which the Department may accept or reject at its discretion.\"\r\n  },\r\n\r\n  {\r\n    id: 312,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements as to the consequences where the category of the Financial Adviser's comments has not been indicated and the contrary is not obvious:\\n1. The administrative Department is entitled to take the comments as Non-Financial.\\n2. The Department may seek a clarification and specific indication of the category, which shall be immediately given by the Financial Adviser.\\n3. Where there is doubt as to the category, the decision on categorisation rests finally with the Secretary of the Department.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 24<\/b> \u2014 statement 3 is wrong: the decision of the <i>Financial Adviser<\/i> on the categorization shall be final. The point matters because categorisation determines consequence: FC and FO advice binds the Department unless over-ruled by the Chief Accounting Authority, whereas Non-financial advice is merely a constructive suggestion.\"\r\n  },\r\n\r\n  {\r\n    id: 313,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Where it is unclear whether comments amount to financial compliance or propriety or to financial opinion, because the rules themselves involve an element of discretion, the categorisation is to be:\",\r\n    options: [\r\n      \"Made in favour of Financial Compliance in every case, that being the stricter category\",\r\n      \"Referred to the Secretary Expenditure for determination before the note issues\",\r\n      \"Decided on best-of-judgement, taking all relevant considerations into account including materiality and importance\",\r\n      \"Left unindicated, so that the Department may treat the comments as Non-Financial\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 24<\/b> \u2014 the Charter recognises that some rules and instructions themselves involve discretion, and directs a best-of-judgement categorisation taking account of materiality and importance. Option (d) would defeat the scheme, since Para 24 separately provides that where no indication is made and the contrary is not obvious, the Department may treat the comments as Non-Financial.\"\r\n  },\r\n\r\n  {\r\n    id: 314,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Which of the following pairs of category and consequence is correctly matched?\",\r\n    options: [\r\n      \"Financial Opinion \u2014 the Department may accept or reject the advice at its discretion without any over-ruling\",\r\n      \"Administrative or Non-financial \u2014 the Department must comply unless the matter is referred to the Department of Expenditure\",\r\n      \"Financial Opinion \u2014 the Financial Adviser may not be over-ruled in any circumstances\",\r\n      \"Financial Compliance \u2014 the Department must comply unless over-ruled by the Chief Accounting Authority, who must record his reasons in writing\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 25 and 27<\/b> \u2014 advice under both Financial Compliance and Financial Opinion must be complied with unless over-ruled by the Chief Accounting Authority, who must record written reasons and can do so only on matters within the delegated powers. Non-financial advice may be treated as constructive suggestions, accepted or not at the Department's discretion, without requiring any specific over-ruling.\"\r\n  },\r\n\r\n  {\r\n    id: 315,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding the power of the Secretary of a Department to over-rule the Financial Adviser:\\n1. He may over-rule him on any matter falling within the delegated powers, including matters under the Financial Compliance and Financial Opinion categories.\\n2. He must record in writing his reasons for doing so.\\n3. He may also over-rule him on matters which, in the Financial Adviser's opinion, fall outside the delegated powers.\\n4. The opinion of the Financial Adviser on whether a matter falls within or outside the delegated powers shall be final.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 4 only\",\r\n      \"1 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 25<\/b> \u2014 statement 3 is wrong: the Secretary has no authority to over-rule the Financial Adviser on matters which, in the Financial Adviser's opinion, fall outside the delegated powers, and the Financial Adviser's opinion on that jurisdictional question is final. Such a proposal must instead travel to the Department of Expenditure with the views of the Financial Adviser and of the Secretary if he differs.\"\r\n  },\r\n\r\n  {\r\n    id: 316,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"On a matter involving financial implications the Chief Accounting Authority concurs with the Financial Adviser, but a higher authority takes a different view. Before implementing that decision, the Chief Accounting Authority must:\",\r\n    options: [\r\n      \"Record his reasons on file and implement the decision forthwith\",\r\n      \"Seek the concurrence of the Ministry of Finance, that is, the Department of Expenditure\",\r\n      \"Refer the matter to the Comptroller and Auditor General for advice\",\r\n      \"Direct the Financial Adviser to revise his advice so as to conform to the view of the higher authority\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 26<\/b> \u2014 no authority other than the Chief Accounting Authority is empowered to over-rule the Financial Adviser. In such an event the Chief Accounting Authority must seek the concurrence of the Department of Expenditure before implementing the decision, and the Financial Adviser shall also bring the matter to the notice of the Secretary Expenditure as and when he is made aware of it.\"\r\n  },\r\n\r\n  {\r\n    id: 317,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Where a Financial Adviser is over-ruled by the Chief Accounting Authority on an important matter, he must communicate the gist directly to the Secretary Expenditure, either separately or by inclusion in the Monthly Report, if the matter relates to:\",\r\n    options: [\r\n      \"Any matter whatsoever on which he has been over-ruled\",\r\n      \"Issues under the administrative or non-financial category\",\r\n      \"Issues under the Financial Opinion or Financial Compliance category\",\r\n      \"Only matters where the financial implication exceeds the delegated powers\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 49<\/b> \u2014 the duty to report the gist arises where the over-ruling relates to issues under the Financial Opinion or Financial Compliance category. Non-financial advice does not attract it, because such advice is in the nature of constructive suggestions which the Department may decline without any over-ruling at all.\"\r\n  },\r\n\r\n  {\r\n    id: 318,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A proposal is found to be beyond the delegated powers of the Department, and the Secretary differs from the Financial Adviser on it. Such a proposal is to be referred to the Department of Expenditure:\",\r\n    options: [\r\n      \"With the views of the Financial Adviser, and of the Secretary of the Department as he differs with the Financial Adviser\",\r\n      \"With the views of the Secretary of the Department alone, he being the Chief Accounting Authority\",\r\n      \"With the views of the Financial Adviser alone, the Secretary having no locus once the matter goes beyond delegated powers\",\r\n      \"Only after the difference of opinion has been resolved within the Department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 24; Annexure VI, Example 6<\/b> \u2014 the reference must carry both sets of views, that of the Financial Adviser and, where he differs, the grounds of the Secretary. The Department of Expenditure is thus placed in possession of the whole controversy, which is necessary because in such a case the Secretary has no power to over-rule the Financial Adviser at all.\"\r\n  },\r\n\r\n  {\r\n    id: 319,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A file is referred to the Financial Adviser only after the Secretary has recorded his approval on it. Consider the following:\\n1. That approval is treated only as preliminary, tentative or in-principle approval, subject to the further remarks of the Financial Adviser.\\n2. It does not bind, restrain or restrict the Financial Adviser from giving his views, even if contrary to those of the Secretary.\\n3. The right of the Secretary to over-rule the Financial Adviser stands forfeited in such a case.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 36<\/b> \u2014 statement 3 is wrong: the Secretary's right to over-rule under Para 25 remains, but is to be exercised only after the Financial Adviser has tendered advice, and not before. It is in any case preferable that proposals reach the Financial Adviser before the Secretary's approval is taken.\"\r\n  },\r\n\r\n  {\r\n    id: 320,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A proposal is received for allowing an Autonomous Body to retain interest earned on grants-in-aid, although the General Financial Rules require all interest and other earnings against grants-in-aid or advances to be mandatorily remitted to the Consolidated Fund of India. The Financial Adviser's objection would fall under the category:\",\r\n    options: [\r\n      \"Financial Opinion\",\r\n      \"Administrative or Non-financial\",\r\n      \"Financial Compliance\",\r\n      \"Financial Prudence\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Annexure VI, Example 1<\/b> \u2014 the objection rests squarely on an express requirement of the General Financial Rules, so it is a matter of financial compliance. 'Financial Prudence' in option (d) is not one of the three categories at all; prudence-based comments are classified as Financial Opinion.\"\r\n  },\r\n\r\n  {\r\n    id: 321,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A proposal to spend Rs. 40 lakh on a departmental function is within the delegated powers, and the Financial Adviser feels the expenditure is not justified, the rules providing that expenditure should not be more than the occasion demands. In terms of the illustration in the Charter, such a case:\",\r\n    options: [\r\n      \"Would invariably fall under the Financial Compliance category\",\r\n      \"Would fall under the Administrative or Non-financial category, being a matter of departmental discretion\",\r\n      \"Would have to be referred to the Department of Expenditure irrespective of the delegated powers\",\r\n      \"Could be Financial Compliance or Financial Opinion, according as the Financial Adviser regards the expenditure as improper, being lavish or extravagant, or merely imprudent\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Annexure VI, Example 2<\/b> \u2014 the same facts may be categorised as FC where the spending is seen as improper, that is too lavish or extravagant and hence more than the occasion demands, or as FO where it is seen as merely imprudent, for instance because much has already been spent this year on similar functions or there is not much value to be gained.\"\r\n  },\r\n\r\n  {\r\n    id: 322,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"On the same proposal for a function costing Rs. 40 lakh, the Financial Adviser has no objection to the expenditure as such but points out that there is inadequate budget provision to meet it. Which of the following is correct?\",\r\n    options: [\r\n      \"The remarks are of the Financial Compliance category, the Financial Adviser cannot be over-ruled since the matter is thereby beyond the delegated powers, and it must go to the Department of Expenditure if it is to be proceeded with\",\r\n      \"The remarks are of the Financial Opinion category and the Secretary may over-rule them by recording reasons\",\r\n      \"The remarks are Non-financial and may be accepted or not at the discretion of the Department\",\r\n      \"The matter may be sanctioned by the Head of Department under re-delegated powers\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Annexure VI, Example 3<\/b> \u2014 inadequate budget provision takes the proposal outside the delegated powers altogether, since Rule 4(2)(a) of the Transaction of Business Rules brings expenditure for which no provision has been made within the bar. The remarks are therefore FC, the Financial Adviser cannot be over-ruled, and the matter must be referred to the Department of Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 323,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"An information technology project is proposed at Rs. 500 crore. No specific rule or instruction is contravened, but the Financial Adviser considers the scope too large and suggests a modified pilot project at Rs. 200 crore. His remarks fall under:\",\r\n    options: [\r\n      \"Financial Compliance\",\r\n      \"Financial Opinion\",\r\n      \"Administrative or Non-financial\",\r\n      \"Financial Propriety\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Annexure VI, Example 4<\/b> \u2014 since no rule or instruction is violated and the comment goes purely to financial prudence, the remarks are Financial Opinion. They are nonetheless binding in the sense that FO advice must be complied with unless over-ruled by the Chief Accounting Authority recording written reasons.\"\r\n  },\r\n\r\n  {\r\n    id: 324,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A proposal to promote a particular breed of fish at a cost of Rs. 50 crore is examined by a Financial Adviser who, from earlier experience in the sector, feels other varieties should be promoted instead and also finds the cost excessive. His advice should be categorised as:\",\r\n    options: [\r\n      \"Financial Opinion in its entirety\",\r\n      \"Financial Compliance in its entirety, public money being involved\",\r\n      \"Financial Compliance or Financial Opinion as appropriate on the cost, and Non-financial on the technical view as to the variety of fish\",\r\n      \"Non-financial in its entirety, the subject matter being technical\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Annexure VI, Example 5<\/b> \u2014 the advice is split. The financial part, namely the excessive cost, is FC or FO as appropriate; the negative view on the technical aspects and the variety of fish is Non-financial, which the Department may accept or not at its discretion without any specific over-ruling.\"\r\n  },\r\n\r\n  {\r\n    id: 325,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A Department proposes to release funds to a State under a Centrally Sponsored Scheme to improve financial progress, though the prescribed percentage of past releases has not been spent and Utilization Certificates have not been received. The power to relax the guidelines vests in the Department of Expenditure, and the Financial Adviser objects. It follows that:\",\r\n    options: [\r\n      \"The Secretary may over-rule the Financial Adviser and proceed, recording his reasons in writing\",\r\n      \"The Financial Adviser's remarks are Non-financial and may be disregarded\",\r\n      \"The release may proceed, falling within the Department's delegated powers\",\r\n      \"The matter must necessarily be referred to the Department of Expenditure even if the Secretary wishes to over-rule the Financial Adviser, the reference carrying the Financial Adviser's opinion and the Secretary's grounds for differing\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Annexure VI, Example 6<\/b> \u2014 the remarks are of the Financial Compliance category and, the power of relaxation vesting in the Department of Expenditure, the matter lies outside the delegated powers. The Financial Adviser therefore cannot be over-ruled, and the reference must carry both his opinion and the Secretary's grounds for differing.\"\r\n  },\r\n\r\n  {\r\n    id: 326,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In a comparable case the Financial Adviser is satisfied with the special circumstances justifying release of Centrally Sponsored Scheme funds despite unspent past releases and outstanding Utilization Certificates, and supports the proposal. What follows?\",\r\n    options: [\r\n      \"The matter must nevertheless be referred to the Department of Expenditure along with the Financial Adviser's opinion, as it is outside the delegated powers\",\r\n      \"The Department may release the funds on the strength of the Financial Adviser's concurrence\",\r\n      \"The matter may be decided by the Secretary in his capacity as Chief Accounting Authority\",\r\n      \"Only a post-facto intimation to the Department of Expenditure is required\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Annexure VI, Example 7<\/b> \u2014 the power to relax the guidelines vests in the Department of Expenditure, so agreement between the Financial Adviser and the Department cannot supply jurisdiction which neither possesses. Whether the Financial Adviser objects or supports, the matter is outside the delegated powers and must be referred with his opinion.\"\r\n  },\r\n\r\n  {\r\n    id: 327,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Where a Financial Adviser does not concur with a bona fide proposal whose overall purpose is in public interest, he is expected as far as possible to give constructive advice on how the objective can be achieved by alternative methods, at lower cost or with greater value for money. This requirement does not apply to:\",\r\n    options: [\r\n      \"Proposals relating to externally aided projects\",\r\n      \"Proposals involving individual benefits to staff, which should be dealt with as per rules\",\r\n      \"Proposals falling beyond the delegated powers of the Department\",\r\n      \"Proposals involving expenditure exceeding Rs. 10 crore\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 34<\/b> \u2014 the single exception is proposals involving individual benefits to staff, which are to be dealt with as per rules. The rationale is evident: an entitlement question admits of no creative redesign, whereas a scheme or procurement proposal often can be restructured to achieve the same objective more economically.\"\r\n  },\r\n\r\n  {\r\n    id: 328,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"A lawful proposal involves no public expenditure and no loss of revenue, but would result in some benefit to a particular firm. The Financial Adviser should recognise that:\",\r\n    options: [\r\n      \"He must object, expenditure from public monies not being permissible for the benefit of a particular person or section\",\r\n      \"He must insist that the benefit be extended to all similarly placed firms before concurring\",\r\n      \"The mere fact of such benefit is not by itself a reason to object, since the presence of private interest does not necessarily mean absence of public interest\",\r\n      \"The matter must be referred to the Department of Expenditure for concurrence\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 35<\/b> \u2014 the canon of financial propriety against benefiting a particular person or section applies to <i>expenditure from public moneys<\/i>. In matters involving neither public expenditure nor loss of revenue, the mere fact of private benefit is not by itself a reason to object, as there are situations where public and private interest may both be served.\"\r\n  },\r\n\r\n  {\r\n    id: 329,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Norm for disposal of references)\\nA. Initial action, which may be final disposal or the raising of queries\\nB. Final opinion, excluding time taken by other Divisions in responding to queries\\nC. Percentage of cases to be disposed of within the norms set\\nD. Number of levels of examination in the Integrated Finance Division, including the initial proposer and the Financial Adviser\\nList-II (Standard, unless otherwise fixed)\\n1. 15 working days\\n2. Not more than 4\\n3. 90 per cent\\n4. 5 working days\",\r\n    options: [\r\n      \"A-1, B-4, C-3, D-2\",\r\n      \"A-4, B-1, C-2, D-3\",\r\n      \"A-3, B-1, C-4, D-2\",\r\n      \"A-4, B-1, C-3, D-2\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 37 and 51<\/b> \u2014 the standards are 5 working days for initial action, 15 working days for final opinion excluding the time taken by other Divisions in responding to queries, 90 per cent for the proportion of cases to be disposed of within the norms, and not more than 4 levels of examination including the initial proposer and the Financial Adviser.\"\r\n  },\r\n\r\n  {\r\n    id: 330,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In relation to the time norms fixed for disposal of references, the Charter provides that they are:\",\r\n    options: [\r\n      \"Norms and not minima, so that in cases of urgency the Financial Adviser should strive to expedite the response without compromising on quality\",\r\n      \"Minima, so that a faster response is not expected even in cases of urgency\",\r\n      \"Binding outer limits which cannot be exceeded in any circumstances\",\r\n      \"Indicative only, adherence to them not being measured\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 38 and 39<\/b> \u2014 the norms are expressly stated to be norms, not minima; urgency requires the Financial Adviser to expedite without compromising quality. Nor are they merely indicative, since adherence is to be measured and reported in the Monthly Report to the Department of Expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 331,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding time norms fixed by a Financial Adviser which differ from the standard norms:\\n1. Justification for a different norm may be based on volume of work, level of staffing or complexity of cases.\\n2. The norms fixed are to be intimated to the Department of Expenditure, and adherence measured and reported in the Monthly Report.\\n3. The Department of Expenditure may fix a different norm if it feels the norm is either excessively loose or tight.\\n4. High vacancy levels in the Integrated Finance Division may require the norms to be modified, with consequences for the efficiency of the Department.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"2 and 3 only\",\r\n      \"1 and 4 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Paras 38, 39 and 50<\/b> \u2014 all four are correct. The link with manning is direct: Departments are expected to ensure reasonable levels of manning of Integrated Finance Division posts, and posting of all officials is to be done in consultation with the Financial Adviser.\"\r\n  },\r\n\r\n  {\r\n    id: 332,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"As regards the manning of posts in the Integrated Finance Division, the Charter provides that:\",\r\n    options: [\r\n      \"Posting of all officials should be done in consultation with the Financial Adviser\",\r\n      \"Posting is a purely establishment matter to be decided without reference to the Financial Adviser\",\r\n      \"Officials are to be posted by the Department of Expenditure from its own cadre\",\r\n      \"Officials are to be posted by the Chief Controller of Accounts from the accounts wing\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 50<\/b> \u2014 Departments are expected to ensure reasonable levels of manning of Integrated Finance Division posts, and posting of all officials should be done in consultation with the Financial Adviser. If vacancy levels are high, the norms for promptness may have to be modified, with consequences for the efficiency of the Department.\"\r\n  },\r\n\r\n  {\r\n    id: 333,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"For efficiency and promptness, the number of levels of examination in the Integrated Finance Division should not exceed:\",\r\n    options: [\r\n      \"Three, excluding the initial proposer and the Financial Adviser\",\r\n      \"Four, including the initial proposer and the Financial Adviser\",\r\n      \"Five, including the initial proposer and the Financial Adviser\",\r\n      \"Four, excluding the Financial Adviser\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 51<\/b> \u2014 the ceiling is four levels including both the initial proposer and the Financial Adviser, and Financial Advisers are to look into the structure of their Divisions and rationalize the hierarchy accordingly. The inclusive counting is the trap: with the proposer and the Financial Adviser both counted, only two intermediate levels remain.\"\r\n  },\r\n\r\n  {\r\n    id: 334,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Once a proposal has been cleared by the Integrated Finance Division, fresh questions on the same proposal may be raised:\",\r\n    options: [\r\n      \"At any time, at the discretion of the examining officer\",\r\n      \"Only with the approval of the Secretary of the Department\",\r\n      \"Only where some rule violation or material facts previously unknown come to notice, and even then only with the approval of the Financial Adviser\",\r\n      \"Only after a reference to the Department of Expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 51<\/b> \u2014 both conditions must be satisfied: a rule violation or previously unknown material facts must have come to notice, and the new issues must be raised with the approval of the Financial Adviser. The rule protects the finality of concurrence while leaving room for genuine subsequent discovery.\"\r\n  },\r\n\r\n  {\r\n    id: 335,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Consider the following statements regarding the raising of queries by the Integrated Finance Division:\\n1. Proposals should be reviewed in totality and, as far as possible, queries raised at one go instead of piecemeal sets of queries one after another.\\n2. Where further queries are necessitated, they should be sent only with the approval of the Financial Adviser, who should check whether they are indeed unavoidable.\\n3. The Financial Adviser must supervise the Division so as to prevent unnecessary or irrelevant queries, such as queries on purely administrative matters having no financial implications.\\n4. The Integrated Finance Division and the Financial Adviser are responsible for consequences arising from delay by the Programme Divisions in responding to queries.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 51<\/b> \u2014 statement 4 is wrong: Programme Divisions are expected to reply without undue delay, and the Integrated Finance Division and the Financial Adviser are not responsible for consequences arising from their delay. This is consistent with the promptness norm for final opinion, which expressly excludes time taken by other Divisions in responding to queries.\"\r\n  },\r\n\r\n  {\r\n    id: 336,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"The Monthly Report, also known as the Monthly Demi-Official, on the activities of the Ministry or Department is to reach the Secretary Expenditure by:\",\r\n    options: [\r\n      \"The last working day of the month to which it relates\",\r\n      \"The 7th day of the following month\",\r\n      \"The 30th day of the following month\",\r\n      \"The 15th day of the following month\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 45; Annexure V<\/b> \u2014 the Report is furnished in the prescribed format under cover of a demi-official letter and must reach the Secretary Expenditure by the 15th day of the following month. The 7-day period in option (b) belongs to a different obligation, the certificate furnished by a Financial Adviser on first taking charge under Para 23.\"\r\n  },\r\n\r\n  {\r\n    id: 337,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Which of the following are required to be reported in the prescribed Monthly Demi-Official format?\\n1. Pendency in Public Accounts Committee paras and in Comptroller and Auditor General paras, with timelines for settlement\\n2. References sent by the Department which are pending in the Department of Expenditure for over 30 days\\n3. Gist of all cases pending in the Integrated Finance Division for more than 45 days\\n4. Dues payable on goods and services procured through the Government e Marketplace as on the last day of the reporting month\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"2, 3 and 4 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Annexure V<\/b> \u2014 all four figure in the format, along with the date of the Standing Audit Committee meeting and important decisions taken, deviations from the General Financial Rules and the Delegation of Financial Powers Rules, the norms fixed for disposal and the number of cases falling outside the norm during the previous month, and any other suggestions or issues the Financial Adviser may wish to raise.\"\r\n  },\r\n\r\n  {\r\n    id: 338,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Dues payable on goods and services procured through the Government e Marketplace are to be shown in the Monthly Report in which ageing brackets?\",\r\n    options: [\r\n      \"Less than 15 days, 15 to 45 days, 45 to 90 days and more than 90 days\",\r\n      \"Less than 30 days, 30 to 60 days, 60 to 90 days and more than 90 days\",\r\n      \"Less than 7 days, 7 to 30 days, 30 to 45 days and more than 45 days\",\r\n      \"Less than 10 days, 10 to 30 days, 30 to 60 days and more than 60 days\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Annexure V<\/b> \u2014 the format prescribes columns for dues less than 10 days, 10 to 30 days, 30 to 60 days and more than 60 days, along with the total amount due and the Ministry, Department or organisation concerned. The brackets are deliberately tighter than the 30-day and 45-day thresholds used elsewhere in the same format for pendency of references and of cases.\"\r\n  },\r\n\r\n  {\r\n    id: 339,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In the Monthly Report, the gist of cases pending in the Integrated Finance Division is required in respect of cases pending for more than:\",\r\n    options: [\r\n      \"30 days\",\r\n      \"45 days\",\r\n      \"60 days\",\r\n      \"15 days\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Annexure V<\/b> \u2014 the gist is required for cases pending in the Integrated Finance Division for more than 45 days. The 30-day threshold in option (a) belongs to the neighbouring item of the same format, namely references sent by the Department which are pending in the Department of Expenditure; interchanging the two is the classic error.\"\r\n  },\r\n\r\n  {\r\n    id: 340,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"Where it comes to the notice of a Financial Adviser that the delegated powers of the Department have been exceeded in a case, he must:\",\r\n    options: [\r\n      \"Promptly bring it to the notice of the Secretary Expenditure with full details of how it occurred, the financial implications and suggested corrective measures\",\r\n      \"Report the matter to the Secretary of the Department alone and await instructions\",\r\n      \"Include it in the next office inspection report of the Department of Expenditure\",\r\n      \"Report it to the Comptroller and Auditor General for inclusion in the audit report\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 46<\/b> \u2014 the obligation is immediate and runs to the Secretary Expenditure, and it is not discharged by a bare report: the communication must set out how the excess occurred, its financial implications and the corrective measures suggested. Deviations from the General Financial Rules and the Delegation of Financial Powers Rules are separately a standing item of the Monthly Report.\"\r\n  },\r\n\r\n  {\r\n    id: 341,\r\n    chapter: \"CHARTER FOR FINANCIAL ADVISERS, 2023\",\r\n    question: \"In respect of the office inspections of the Integrated Finance Division conducted by the Department of Expenditure to assess compliance with the Charter:\",\r\n    options: [\r\n      \"They are conducted without prior intimation, and the report is submitted to the Secretary of the Department\",\r\n      \"A suitable inspection questionnaire is sent in advance, the inspection is under the overall supervision of the officer in-charge of the Personnel Division of the Department of Expenditure, and the report, prepared after discussion with the Financial Adviser, is submitted to the Secretary Expenditure\",\r\n      \"They are conducted by the office of the Comptroller and Auditor General on behalf of the Department of Expenditure\",\r\n      \"They are conducted only where a specific complaint of non-compliance has been received\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 54<\/b> \u2014 the questionnaire covering all relevant points in the Charter is sent in advance, the inspection is supervised by the officer in-charge of the Personnel Division of the Department of Expenditure, and the report is prepared after discussion with the Financial Adviser and submitted to the Secretary Expenditure. Such inspections are conducted periodically, and not merely on complaint.\"\r\n  }\r\n\r\n];\r\n\r\n\/* =====================================================================\r\n   4. SANITISE + INDEX\r\n   One malformed row used to blank the whole widget. Bad rows are now\r\n   dropped with a console note; everything else still works.\r\n   ===================================================================== *\/\r\nfunction sanitise(list){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    good ? ok.push(q) : bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('[chapter bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst QS = sanitise(chapterQuestions);\r\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\r\nconst uid = q => q.chapter+'##'+q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\nconst BY_CH  = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\r\nconst inCh = c => BY_CH.get(c) || [];\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\n\/* ---- chapter label helpers ---- *\/\r\nconst chShort = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\/i); return m ? 'Ch '+m[1] : (c.length>26 ? c.slice(0,24).trim()+'\u2026' : c); };\r\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then anything\r\n   else alphabetically \u2014 never by score, so the list never shuffles under you *\/\r\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\r\nfunction chOrder(c){\r\n  const t=c.trim();\r\n  let m=t.match(\/^(?:CH|CHAPTER)\\s*[-\u2013]?\\s*(\\d+)\/i);\r\n  if(m) return [0, +m[1], t];\r\n  m=t.match(\/^APPENDIX\\s*[-\u2013]?\\s*([0-9]+|[ivxIVX]+)\\b\/i);\r\n  if(m){ const v=m[1]; return [1, \/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||99), t]; }\r\n  m=t.match(\/^(\\d+)\/);\r\n  if(m) return [0, +m[1], t];\r\n  return [2, 0, t];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || x[2].localeCompare(y[2]);\r\n}\r\n\/* a bank that stores chapter names in block capitals is softened for display *\/\r\nfunction titleCase(str){\r\n  const t=String(str);\r\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\r\n}\r\nconst chBrief = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(c)); };\r\n\r\n\/* =====================================================================\r\n   5. RANKING ENGINE\r\n   Importance where you have rated a chapter; share of the bank where you\r\n   have not. Either way the result is a share of 1, and every label on the\r\n   page is drawn from the T table below so nothing over-claims.\r\n   ===================================================================== *\/\r\n\/* ---------------------------------------------------------------------\r\n   Matching your importance keys to the chapter strings in the bank.\r\n   Exact spelling is not required. Anything starting with a chapter or an\r\n   appendix number is reduced to a token \u2014 'CH 2', 'Ch-2', 'Chapter 2:\r\n   General Outlines...' all become CH2 \u2014 so a short key in the map finds\r\n   a long chapter name in the bank. Keys with no number fall back to a\r\n   loose text match (case, punctuation and spacing ignored).\r\n   --------------------------------------------------------------------- *\/\r\nfunction impKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst IMP_INDEX = (function(){\r\n  const idx={}, used={};\r\n  Object.keys(chapterImportance).forEach(k=>{\r\n    const v = chapterImportance[k];\r\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\r\n    const key = impKey(k);\r\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\r\n    idx[key] = v; used[key] = k;\r\n  });\r\n  return {idx, used};\r\n})();\r\nfunction importanceOf(chapter){\r\n  const k = impKey(chapter);\r\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\r\n  \/\/ last resort for un-numbered names: one contains the other\r\n  if(k.startsWith('T:')){\r\n    const target = k.slice(2);\r\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\r\n      const a=x.slice(2);\r\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\r\n    });\r\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\r\n  }\r\n  return null;\r\n}\r\n\r\nconst W = (function(){\r\n  const counts={}, total=QS.length;\r\n  QS.forEach(q=>counts[q.chapter]=(counts[q.chapter]||0)+1);\r\n  const raw={}, source={}, derived=[];\r\n  let knownSum=0, knownShare=0;\r\n\r\n  const matched = new Set();\r\n  CHAPTERS.forEach(c=>{\r\n    const hit = importanceOf(c);\r\n    if(hit){\r\n      raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\r\n      knownSum+=hit.value; knownShare += total?counts[c]\/total:0;\r\n    } else { source[c]='derived'; derived.push(c); }\r\n  });\r\n  const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\r\n  derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\r\n  let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\r\n  if(!(sum>0)){ CHAPTERS.forEach(c=>{ raw[c]= total?counts[c]\/total:0; source[c]='derived'; }); sum=CHAPTERS.reduce((a,c)=>a+raw[c],0)||1; }\r\n  const weights={}; CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\r\n  \/\/ keys you rated that never found a chapter in the bank\r\n  const unmatched = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\r\n  return {weights, raw, source, counts, total, derived, unstocked:unmatched,\r\n          rated: CHAPTERS.some(c=>source[c]==='rated')};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\r\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\n\r\n\/* every phrase that could over-claim lives here, in one place *\/\r\nconst WT = W.rated;                       \/\/ is any chapter rated by hand?\r\nconst T = {\r\n  chipUnit  : ' importance',\r\n  onScreen  : WT ? 'Importance on screen' : 'Share on screen',\r\n  colWeight : 'Importance',\r\n  covered   : WT ? 'Weighted coverage'    : 'Bank covered',\r\n  projected : 'Projected score',\r\n  leakHead  : 'Where you are losing the most',\r\n  leakUnit  : 'points \/100',\r\n  leakWord  : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (importance \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : 'you would score around'\r\n};\r\n\/\/ \"rated 15% importance\" where you have rated it; nothing where you have not\r\nconst impPhrase = r => W.source[r.chapter]==='rated'\r\n  ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\r\n\r\n\/* =====================================================================\r\n   6. PROGRESS (localStorage, one record per quizId)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null }; }\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{\r\n    const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s);\r\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\r\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\r\n    }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  return p;\r\n})();\r\nlet storageWarned=false;\r\nfunction save(){\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\n\/* =====================================================================\r\n   7. SESSION STATE\r\n   ===================================================================== *\/\r\nconst S = { tab:'quiz', filter:'all', chapter:null, i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:{}, order:[] };\r\n\r\n\/* =====================================================================\r\n   8. FORMAT + TRAIT MODEL\r\n   SHAPE  = how the question is built (one per question)\r\n   TRAIT  = what it turns on (a question may carry several)\r\n   A shape gap is a reading habit; a trait gap is recall. Same number,\r\n   opposite remedy \u2014 so they are reported separately.\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\r\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\r\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   9. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){\r\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\r\n  return n ? Math.round(s\/n*100) : null;\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const qs=inCh(c), n=qs.length;\r\n    let att=0, ok=0, bad=0, mastSum=0;\r\n    qs.forEach(q=>{ const s=P.stats[uid(q)];\r\n      if(s && (s.correct+s.incorrect)>0){ att++; ok+=s.correct; bad+=s.incorrect; }\r\n      mastSum += s ? Math.min(s.correct\/CFG.masteryThreshold,1) : 0; });\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\r\n    const weight = weightOf(c), coverage = n?att\/n:0, mastery = n?mastSum\/n:0;\r\n    const expected = expectedRate(ok,bad,coverage);\r\n    const leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count:n, weight, source:W.source[c], att, ok, bad,\r\n             coverage, acc, mastery, expected, leak,\r\n             priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return {\r\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\r\n    rows\r\n  };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\r\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\r\n    .filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{\r\n    const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   10. SESSION PLANNER\r\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\r\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\r\n   ===================================================================== *\/\r\nfunction gain(q){\r\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\r\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\r\n  let urgency = 1 + 0.15*deficit;\r\n  if(weak.has(u)) urgency += 0.60;\r\n  const r = recall(st);\r\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\r\n  if(c+i===0) urgency += 0.15;\r\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\r\n}\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\r\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\r\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\r\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\r\nfunction shuffle(a){\r\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\r\n  return a;\r\n}\r\n\/* Weighted sampling without replacement: a high score makes a question\r\n   likely, never certain. Two sittings built back to back therefore share\r\n   only part of their content instead of being identical. *\/\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\r\n  const out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q);\r\n    items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction buildSession(kind){\r\n  const rows = chapterRows().filter(r=>r.count>0);\r\n  if(!rows.length) return 0;\r\n  const n = Math.min(kind==='mock'?CFG.mockSize:CFG.sessionSize, QS.length);\r\n  const alloc = allocate(rows, n, kind==='mock' ? (r=>r.weight) : (r=>r.leak));\r\n\r\n  \/\/ whatever you were given last time is pushed down, not banned\r\n  const last = new Set(P.queue||[]);\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    const pool = inCh(r.chapter).slice();\r\n    if(kind==='mock'){\r\n      \/\/ the mock ignores how well you know a question and simply spreads\r\n      \/\/ itself over the bank, favouring what you have seen least\r\n      picked.push(...sampleWeighted(pool, slots, q=>{\r\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n      }));\r\n    } else {\r\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\r\n    }\r\n  });\r\n  shuffle(picked);\r\n  P.queue = picked.map(uid);\r\n  P.queueLabel = kind==='mock' ? 'Mock paper' : 'Focused set';\r\n  P.queueKind = kind;\r\n  save();\r\n  return picked.length;\r\n}\r\nfunction startSession(kind){\r\n  const had = (P.queue||[]).length;\r\n  const n = buildSession(kind);\r\n  if(!n){ toast('Nothing to build a session from yet'); return; }\r\n  setTab('quiz'); setFilter('session');\r\n  S.ans = {};                                   \/\/ a new sitting starts clean\r\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\r\n}\r\n\r\n\/* =====================================================================\r\n   11. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(){\r\n  let p = QS.slice();\r\n  if(S.filter==='chapter' && S.chapter) p = inCh(S.chapter).slice();\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\n\r\n\/* =====================================================================\r\n   12. STEM RENDERING (statements + List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nconst QN = '<span class=\"qno\">Q.<\/span>';   \/\/ the marker printed before every stem\r\nfunction buildStem(raw){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  if(isMatch) return matchCard(lines, plain);\r\n  if(numbered.length>=2) return stmtCard(lines, plain);\r\n  return plainCard(lines);\r\n}\r\n\/* a single-statement question gets the same sheet as the other two, so\r\n   every question on the page reads the same way *\/\r\nfunction plainCard(lines){\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction stmtCard(lines, plain){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN);\r\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\n\/* Match-the-following comes in every shape: one item per line, or the\r\n   whole list run together on a single line separated by semicolons or\r\n   commas, or nothing at all between items. All three are split here so\r\n   the two columns always come out as proper rows. *\/\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re);\r\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain){\r\n  \/\/ keep line breaks, normalise only runs of spaces\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n\r\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\r\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\r\n     one. Take the last List-I that actually has items after it, and the\r\n     first List-II following that. *\/\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\r\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) =>\r\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]);\r\n    if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines);\r\n\r\n  const head  = text.slice(0, iI).trim();\r\n  let segI    = text.slice(iI, iII).trim();\r\n  let segII   = text.slice(iII).trim();\r\n\r\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n\r\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\r\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\r\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\r\n\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + (headLines.length\r\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\">'\r\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\r\n    + '<\/div><\/div>';\r\n}\r\n\r\n\/* =====================================================================\r\n   13. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nfunction stars(u){\r\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\r\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\r\n}\r\n\r\n\/* =====================================================================\r\n   14. RENDER \u2014 PRACTICE\r\n   ===================================================================== *\/\r\nfunction renderCtx(){\r\n  const panel=$('chapPanel');\r\n  const on = S.filter==='chapter';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('chapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+' \u00b7 '+r.count+' question'+(r.count===1?'':'s')+' \u00b7 '\r\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\r\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + '<span class=\"cc\">'+r.count+'<\/span><\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('ctxMeta').textContent = r\r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\r\n    : '';\r\n}\r\nfunction render(){\r\n  renderCtx();\r\n  const p = pool();\r\n  const ec = $('emptyCard');\r\n  if(!p.length){\r\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\r\n    $('emptyBody').innerHTML =\r\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\r\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag for review<\/b> under any question and it collects here.' :\r\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\r\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\r\n  $('qChap').textContent  = chBrief(q.chapter);\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sMast=P.stats[u];\r\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('qTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('qMastery');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\r\n  else {\r\n    const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\r\n  }\r\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\r\n\r\n  const box=$('qOpts'); box.innerHTML='';\r\n  q.options.forEach((o,k)=>{\r\n    const b=document.createElement('button');\r\n    b.className='opt';\r\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\r\n    if(given!=null){\r\n      b.disabled=true;\r\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\r\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\r\n    } else if(S.pick===k) b.classList.add('sel');\r\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false; render(); };\r\n    box.appendChild(b);\r\n  });\r\n\r\n  const bc=$('btnCheck');\r\n  bc.disabled = given!=null;\r\n  bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\r\n  $('pickHint').classList.toggle('hide', !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('btnFlag').setAttribute('aria-pressed', on);\r\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\r\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\r\n\r\n  const res=$('result');\r\n  res.classList.toggle('hide', given==null);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('verdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\r\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\r\n    $('explBody').innerHTML = q.explanation;\r\n  }\r\n  renderNav(p); rail(p);\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const card=$('navCard');\r\n  if(!p.length){ card.classList.add('hide'); return; }\r\n  card.classList.remove('hide');\r\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\r\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\r\n  const g=$('navGrid');\r\n  g.classList.toggle('hide', !navOpen);\r\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML='';\r\n  p.forEach((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\r\n    const b=document.createElement('button');\r\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\r\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\r\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\r\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\r\n    b.setAttribute('aria-label','Go to question '+(k+1));\r\n    b.onclick=()=>{ S.i=k; S.pick=null; render(); };\r\n    g.appendChild(b);\r\n  });\r\n}\r\nfunction rail(p){\r\n  const seen=Object.keys(S.ans).length;\r\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\r\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\r\n  $('sFrac').textContent = right+' of '+seen+' correct';\r\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\r\n  $('sSeen').textContent = seen+' attempted';\r\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\r\n  const st=$('streak'); st.innerHTML='';\r\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\r\n    const q=BY_UID.get(u); if(!q) return;\r\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\r\n  });\r\n  const chs=[...new Set(p.map(q=>q.chapter))];\r\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('wPct').textContent = w.toFixed(1)+'%';\r\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\r\n  hdr();\r\n}\r\nfunction hdr(){\r\n  $('hQ').textContent = QS.length;\r\n  $('hCh').textContent = CHAPTERS.length;\r\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness();\r\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  $('fAll').textContent  = QS.length;\r\n  $('fWeak').textContent = weak.size;\r\n  $('fFlag').textContent = flags.size;\r\n  $('fSess').textContent = (P.queue||[]).length;\r\n  $('pillSession').classList.toggle('hide', !(P.queue||[]).length);\r\n  $('sessLabel').textContent = P.queueLabel || 'My session';\r\n  $('perfPill').classList.toggle('hide', weak.size<5);\r\n}\r\n\r\n\/* =====================================================================\r\n   15. RENDER \u2014 PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction renderPerf(){\r\n  const body=$('perfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('perfCount').textContent = seen+' questions attempted';\r\n\r\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your bank into <code>chapterQuestions<\/code> and reload.<\/div>'; return; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\r\n      + 'The coach then scores your readiness against the weightage of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>'\r\n      + plannerHTML(true);\r\n    bindPerf(); return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\r\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20);\r\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex();\r\n  const due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n\r\n  body.innerHTML =\r\n  '<div class=\"hero2\">'\r\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>'\r\n    + '<circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + plannerHTML(false)\r\n\r\n  + '<div class=\"kpis\">'\r\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n    + kpi(weak.size,'Weak questions','var(--bad)')\r\n    + kpi(flags.size,'Flagged','#8A6206')\r\n  + '<\/div>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>Chapter performance \u2014 priority first<\/h4>'\r\n    + '<p>Ordered by what will move your readiness fastest, not by chapter number.<\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.length+' chapters<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t\"><thead><tr>'\r\n    + '<th>Chapter<\/th>'+(WT?'<th>'+T.colWeight+'<\/th>':'')+'<th>Coverage<\/th><th>Accuracy<\/th><th>Expected<\/th><th>Status<\/th><th><\/th>'\r\n    + '<\/tr><\/thead><tbody>'\r\n    + byPriority.map(r=>{\r\n        const a = r.acc===null?null:Math.round(r.acc*100);\r\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\r\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\r\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\r\n                 : '<span class=\"tag good\">Strong<\/span>';\r\n        const bar = a===null ? '\u2014'\r\n          : '<div class=\"tbar\"><i style=\"width:'+a+'%;background:'+(a<45?'var(--bad)':a<65?'var(--gold)':'var(--ok)')+'\"><\/i><\/div><span style=\"font-size:11.5px;font-weight:700\">'+a+'%<\/span>';\r\n        const wcell = WT\r\n          ? '<td><b style=\"color:#8A6206;font-size:15px\">'+pctLabel(r.weight)+'<\/b>'\r\n            + '<span class=\"sub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span><\/td>'\r\n          : '';\r\n        return '<tr><td title=\"'+r.chapter+'\">'+chBrief(r.chapter)\r\n          + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\r\n          + wcell\r\n          + '<td>'+r.att+'\/'+r.count+'<span class=\"sub\">'+Math.round(r.coverage*100)+'% seen<\/span><\/td>'\r\n          + '<td>'+bar+'<\/td>'\r\n          + '<td><b>'+Math.round(r.expected*100)+'%<\/b><span class=\"sub\">\u2248 '+(r.leak*100).toFixed(1)+' '+T.leakWord+' lost<\/span><\/td>'\r\n          + '<td>'+tag+'<\/td>'\r\n          + '<td><button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\">Drill<\/button><\/td><\/tr>';\r\n      }).join('')\r\n    + '<\/tbody><\/table><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>'+T.leakHead+'<\/h4>'\r\n    + '<p id=\"leakNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>How you handle each kind of question<\/h4>'\r\n    + '<p id=\"fmtNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">Format analysis<\/span><\/div>'\r\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\r\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\r\n\r\n  + '<div class=\"split\">'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\r\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\r\n\r\n  renderRecos(byPriority, rows, due);\r\n  renderLeaks(rows);\r\n  renderFormats();\r\n  renderRevision(due);\r\n  renderMastery();\r\n  bindPerf();\r\n}\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(empty){\r\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\r\n  return '<div class=\"planner\"><div><h4>Plan the next sitting<\/h4><p id=\"plannerNote\">'\r\n    + (empty\r\n        ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed \\u2014 build again and you get a fresh set of questions.'\r\n        : 'The focused set gives each chapter time in proportion to what is leaking out of it \\u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed: press again for a fresh set, and last time\\u2019s questions are pushed to the back of the queue.')\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\r\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return;\r\n    named.add(r.chapter);\r\n    const imp = impPhrase(r);\r\n    if(r.acc===null)\r\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\r\n    else if(r.acc<0.6)\r\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\r\n    else if(r.coverage<0.6)\r\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\r\n    else\r\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\r\n  });\r\n\r\n  \/\/ a format gap costs you in every chapter at once\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){\r\n    const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12){\r\n      const tail = worst.kind==='shape'\r\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\r\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\r\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\r\n    }\r\n  }\r\n  \/\/ big chapter you have exhausted\r\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(impPhrase(done)?', '+impPhrase(done):'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\r\n  if(WT && W.unstocked.length)\r\n    out.push({ic:'hot',icon:'\ud83d\udd73\ufe0f',txt:'<b>'+W.unstocked.length+' rated '+(W.unstocked.length===1?'chapter has':'chapters have')+' no questions in this bank<\/b> \u2014 '+W.unstocked.slice(0,3).map(chBrief).join(', ')+(W.unstocked.length>3?' and others':'')+'. Nothing here prepares you for them.'});\r\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\r\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\r\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\r\n\r\n  $('recoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\r\n  if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\r\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\r\n  const top3 = list.slice(0,3);\r\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\r\n    + '<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('leakBars').innerHTML = list.map(r=>{\r\n    const m=r.leak*100;\r\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\r\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => {\r\n    const p = r.acc===null?null:Math.round(r.acc*100);\r\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\r\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\r\n  };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('fmtNote').innerHTML = rated.length>=2\r\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n        return gap>=12\r\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\r\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('revQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\r\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\r\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\r\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\r\n    else if(s.correct>=2) b[2]++;\r\n    else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\r\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('mastDist').innerHTML = b.map((n,i)=>\r\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\r\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction bindPerf(){\r\n  const f=$('btnFocus'), m=$('btnMock'), w=$('btnWipe');\r\n  if(f) f.onclick=()=>startSession('focus');\r\n  if(m) m.onclick=()=>startSession('mock');\r\n  if(w) w.onclick=wipe;\r\n}\r\n\r\n\/* =====================================================================\r\n   16. ANSWERING\r\n   ===================================================================== *\/\r\nfunction check(){\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  if(S.pick==null){ S.nudge=true; render(); return; }\r\n  const u=uid(q), ok = S.pick===q.correct;\r\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\r\n  const s=stat(u);\r\n  ok ? s.correct++ : s.incorrect++;\r\n  s.last=Date.now(); s.lastOk=ok;\r\n  P.log.push({u, ok, ts:Date.now()});\r\n  P.lastUid=u;\r\n  refreshWeak(); save(); render();\r\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n}\r\nfunction wipe(){\r\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, the built session and the readiness score all go. This cannot be undone.')) return;\r\n  P = blank(); flags.clear(); weak.clear(); S.ans={};\r\n  save(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\r\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\r\n  $('viewPerf').classList.toggle('hide', t!=='perf');\r\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\r\n  if(t==='perf') renderPerf();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null;\r\n  if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  render();\r\n}\r\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\r\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\r\n$('chapList').addEventListener('click', e=>{\r\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\r\n  S.chapter = decodeURIComponent(chip.dataset.ch);\r\n  S.i=0; S.pick=null; render();\r\n});\r\n$('btnCheck').onclick = check;\r\n$('btnNext').onclick  = ()=>{ S.i++; S.pick=null; render(); };\r\n$('btnPrev').onclick  = ()=>{ S.i--; S.pick=null; render(); };\r\n$('btnFlag').onclick  = ()=>{\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  flags.has(u) ? flags.delete(u) : flags.add(u);\r\n  P.flags=[...flags]; save(); render();\r\n};\r\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('cdSearch').addEventListener('input', e=>{\r\n  clearTimeout(tmr);\r\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\r\n});\r\n$('tglUn').onclick = e=>{\r\n  S.unattempted=!S.unattempted;\r\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.firstChild.textContent = S.unattempted?'\u2611 ':'\u25fb ';\r\n  S.i=0; S.pick=null; render();\r\n};\r\n$('tglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  S.ans={}; S.i=0; S.pick=null; render();\r\n  toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\n\/* performance-tab jumps + AI chips, delegated *\/\r\ndocument.addEventListener('click', e=>{\r\n  if(!e.target.closest('#cdRoot')) return;\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){ setTab('quiz'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter), true); return; }\r\n  if(e.target.closest('[data-goweak]')){ setTab('quiz'); setFilter('weak'); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('quiz'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){\r\n    const u=decodeURIComponent(gu.dataset.gouid);\r\n    setTab('quiz'); setFilter('all');\r\n    const idx=pool().findIndex(q=>uid(q)===u);\r\n    if(idx>=0){ S.i=idx; render(); }\r\n    return;\r\n  }\r\n});\r\n\/* keyboard, scoped to the widget *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(S.tab!=='quiz') return;\r\n  const t=e.target;\r\n  if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const p=pool(); if(!p.length) return;\r\n  const q=p[S.i];\r\n  if(\/^[1-9]$\/.test(e.key)){\r\n    const k=+e.key-1;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; render(); }\r\n    return;\r\n  }\r\n  const low=e.key.toLowerCase();\r\n  if(\/^[a-f]$\/.test(low)){\r\n    const k=low.charCodeAt(0)-97;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; render(); }\r\n    return;\r\n  }\r\n  if(e.key==='Enter'){ e.preventDefault();\r\n    if(q && S.ans[uid(q)]==null) check();\r\n    else if(S.i<p.length-1){ S.i++; S.pick=null; render(); }\r\n    return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); S.i++; S.pick=null; render(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); S.i--; S.pick=null; render(); return; }\r\n  if(low==='f'){ e.preventDefault(); $('btnFlag').click(); }\r\n});\r\nwindow.addEventListener('beforeunload', save);\r\n\r\n\/* =====================================================================\r\n   19. BOOT\r\n   ===================================================================== *\/\r\n$('cdEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com' + (CFG.eyebrow ? '  \u00b7  '+CFG.eyebrow : '');\r\n$('cdTopic').textContent   = CFG.topic;\r\n$('cdSub').textContent     = CFG.sub;\r\n$('wHead').textContent     = T.onScreen;\r\n$('wUnit').textContent     = WT ? 'importance' : 'of this bank';\r\n$('chapHint').textContent  = '';\r\nif(SRC_ON){\r\n  $('srcCard').classList.remove('hide');\r\n  $('srcLink').href = CFG.sourceUrl;\r\n}\r\nif(WT && W.derived.length) console.warn('[importance] not rated yet: '+W.derived.join(' | ')+' \u2014 using share of the bank for these.');\r\nif(WT && W.unstocked.length) console.warn('[importance] these keys matched no chapter in the bank: '+W.unstocked.join(' | '));\r\nif(WT) console.info('[importance] '+CHAPTERS.filter(c=>W.source[c]==='rated').length+' of '+CHAPTERS.length+' chapters matched a rating.');\r\nif(!WT) console.info('[ranking] chapterImportance is empty \u2014 chapters are ranked by their share of this bank and importance is not mentioned anywhere.');\r\nsetTab('quiz');\r\ntry{ render(); }catch(err){ console.error('render failed', err); }\r\n\r\n\/* =====================================================================\r\n   20. CONTENT PROTECTION\r\n   Honest about what this can and cannot do.\r\n\r\n   REALLY BLOCKED\r\n     copy, cut, right-click, drag-out, text selection, Ctrl\/Cmd+C, X, S,\r\n     P, U, and printing or \"Save as PDF\" from the browser.\r\n\r\n   DETERRED, NOT BLOCKED\r\n     screenshots. No web page can stop the operating system taking one \u2014\r\n     Print Screen, Snipping Tool, macOS Shift-Cmd-4 and every phone all\r\n     work below the browser. What is done instead: the questions blur the\r\n     moment this window stops being the front window, which defeats the\r\n     common \"screenshot with another app\" and casual screen-share cases,\r\n     and Print Screen is caught where the browser reports it and the\r\n     clipboard is overwritten.\r\n\r\n   NOT BLOCKED AT ALL\r\n     View Source, Save Page, DevTools, or Reader Mode. Every question is\r\n     in the page HTML because that is how the widget runs. Anyone willing\r\n     to open the source can read the bank. Serving questions from a\r\n     licence-checked endpoint is the only real fix for that; this layer\r\n     stops casual copying, which is what it is for.\r\n   ===================================================================== *\/\r\nconst PROTECT = {\r\n  selection : true,   \/\/ block selecting, copying, cutting, dragging\r\n  context   : true,   \/\/ block right-click inside the widget\r\n  keys      : true,   \/\/ block Ctrl\/Cmd + C X S P U\r\n  print     : true,   \/\/ swap the paper for a notice when printing\r\n  veil      : true    \/\/ blur the questions when the window loses focus\r\n};\r\n\r\n(function protectContent(){\r\n  const root = $('cdRoot');\r\n  const stop = (e, msg) => { e.preventDefault(); e.stopPropagation(); if(msg) toast(msg); return false; };\r\n\r\n  if(PROTECT.selection){\r\n    ['copy','cut'].forEach(ev => root.addEventListener(ev, e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;   \/\/ let the search box work\r\n      stop(e,'This content cannot be copied');\r\n    }));\r\n    root.addEventListener('dragstart', e=>stop(e));\r\n    root.addEventListener('selectstart', e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;\r\n      e.preventDefault();\r\n    });\r\n  }\r\n\r\n  if(PROTECT.context)\r\n    root.addEventListener('contextmenu', e=>stop(e,'Right-click is disabled here'));\r\n\r\n  if(PROTECT.keys){\r\n    document.addEventListener('keydown', e=>{\r\n      const t=e.target;\r\n      const inField = t && (\/^(INPUT|TEXTAREA)$\/.test(t.tagName) || t.isContentEditable);\r\n      const k=(e.key||'').toLowerCase();\r\n      if((e.ctrlKey||e.metaKey) && ['c','x','s','p','u'].includes(k)){\r\n        if(inField && (k==='c'||k==='x')) return;    \/\/ copying inside the search box is harmless\r\n        return stop(e, k==='p' ? 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