{"id":14793,"date":"2026-08-01T14:47:36","date_gmt":"2026-08-01T14:47:36","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=14793"},"modified":"2026-08-31T13:58:22","modified_gmt":"2026-08-31T13:58:22","slug":"mcqs-on-operational-manual-on-internal-audit","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=14793","title":{"rendered":"MCQs on Operational Manual on Internal Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14793\" class=\"elementor elementor-14793\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c1b312 e-con-full e-flex e-con e-parent\" data-id=\"4c1b312\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d785006 elementor-widget elementor-widget-html\" data-id=\"d785006\" 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     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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  : 'Operational Manual for Internal Audit',          \/\/ 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    id: 1,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Mission for Internal Audit, stating what is aspired to be accomplished within the Ministry, is required to be articulated by:\",\r\n    options: [\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Chief Accounting Authority of the Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Internal Audit Wings in the Central Civil Ministries\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.2.1<\/b> provides that the IAWs in Central Civil Ministries are expected to articulate their Mission for Internal Audit, which states what the Internal Audit Wings aspire to accomplish within their Ministry. The obligation is therefore on the Internal Audit Wing itself. The example reproduced in the same para \u2014 enhancing and protecting organizational value by providing risk-based and objective assurance, advice and insight \u2014 is illustrative only; the Office of the CGA has not prescribed a uniform text, nor is the Mission settled by the Audit Committee or the Chief Accounting Authority.\"\r\n  },\r\n  {\r\n    id: 2,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All the activities as Head of the Internal Audit Wing at a Central Civil Ministry are performed by:\",\r\n    options: [\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Chief Accounting Authority of the Ministry\",\r\n      \"The Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts, in their capacity as Chief Audit Executive\",\r\n      \"The Senior Accounts Officer heading the Internal Audit Team\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3.1<\/b> states that the Pr. CCA\/CCA\/CA in their capacity as Chief Audit Executive perform all the activities as Head of the Internal Audit Wing at the Ministry. The Financial Adviser and the Chief Accounting Authority (the Secretary of the Ministry) discharge financial management and accountability functions, not the headship of the IAW; and the A.O.\/Sr. A.O. only heads an individual Internal Audit Team for an assignment under Para 1.5.2.\"\r\n  },\r\n  {\r\n    id: 3,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following functionaries:\\n1. Principal Chief Controller of Accounts\\n2. Chief Controller of Accounts\\n3. Controller of Accounts\\n4. Deputy Controller of Accounts\\nWhich of the above can function as the Chief Audit Executive?\",\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: 1,\r\n    explanation: \"The list of acronyms prefixed to the Manual defines <b>CAE : Chief Audit Executive (refers to Pr. CCA\/ CCA\/ CA)<\/b>, and <b>Para 1.3.1<\/b> uses the same three designations. The Deputy Controller of Accounts is separately defined in the acronyms as 'Dy. CA' and is nowhere equated with the CAE; the Dy. CA may assist in the working of the Wing but does not discharge the reporting responsibilities under Para 1.3.2.\"\r\n  },\r\n  {\r\n    id: 4,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following officers:\\n1. Chief Controller of Accounts\\n2. Deputy Controller of Accounts\\n3. Controller of Accounts\\n4. Senior Accounts Officer\\nHow many of the above can hold the position of Chief Audit Executive?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Only two \u2014 the Chief Controller of Accounts and the Controller of Accounts. Per the acronyms, <b>CAE refers to Pr. CCA\/CCA\/CA<\/b>, read with <b>Para 1.3.1<\/b>. The Dy. CA is excluded, and the Senior Accounts Officer figures only in <b>Para 1.4.1<\/b> as a member (1 A.O.\/Sr. A.O.) of the Internal Audit Team and, under <b>Para 1.5.2<\/b>, as Head of an Audit Team for a particular assignment.\"\r\n  },\r\n  {\r\n    id: 5,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Planning the internal audit\\n2. Communication and approval of the plans\\n3. Resource management\\n4. Laying down the policies and procedures for the Internal Audit Wing\\n5. Quality assurance\\nWhich of the above are functions of the Chief Audit Executive?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 4 and 5 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 2, 3, 4 and 5\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3.1<\/b> enumerates the functions of the CAE as planning the internal audit, communication and approval of the plans, resource management, laying down the policies and procedures for the IAW, co-ordination and reporting to the Senior Management and Audit Committee, and quality assurance. All five items listed in the question therefore find place in that enumeration; the sixth element of the para \u2014 co-ordination and reporting \u2014 has not been listed here.\"\r\n  },\r\n  {\r\n    id: 6,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are functions of the Chief Audit Executive EXCEPT:\",\r\n    options: [\r\n      \"Communication and approval of the plans\",\r\n      \"Laying down the policies and procedures for the Internal Audit Wing\",\r\n      \"Resource management\",\r\n      \"Conducting audit personally on key activities and risk areas\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"The first three are expressly listed in <b>Para 1.3.1<\/b> among the CAE's functions. Conducting audit personally on key activities and risk areas is a duty of the Head of the Audit Team: <b>Para 1.5.2(5)<\/b> requires that each team member be assigned specific audit responsibilities in writing and that the 'Team Head should himself conduct audit on key activities\/ risks areas'.\"\r\n  },\r\n  {\r\n    id: 7,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"With reference to the distribution of internal audit responsibilities in a Central Civil Ministry, consider the following:\\n1. Co-ordination and reporting to the Senior Management and the Audit Committee\\n2. Supervising each phase and activity of the audit\\n3. Quality assurance\\n4. Reviewing and approving the working papers of an engagement\\nHow many of the above are functions of the Chief Audit Executive, as distinguished from those of the Head of the Audit Team?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Only two \u2014 items 1 and 3, both of which appear in the enumeration of the CAE's functions in <b>Para 1.3.1<\/b>. Items 2 and 4 belong to the Head of the Audit Team: <b>Para 1.5.2(6)<\/b> provides that the Team Head 'should supervise each phase and activity of the audit' and that 'he should review and approve the working papers and primary observations to develop the final audit observations and recommendations'.\"\r\n  },\r\n  {\r\n    id: 8,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The status of internal audit at the Ministry\/Department is reported by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Secretary of the administrative Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3.2(1)<\/b> casts on the CAE the responsibility of 'Reporting periodically and at least once a Quarter to the Audit Committee on status of internal audit at Ministry\/Department'. The Chief Accounting Authority enters the picture only in <b>Para 1.5.1(10)<\/b>, in relation to the annual review report on the performance of the IAW; and the Office of the CGA receives that review report thereafter, and important audit findings under <b>Para 1.5.1(9)<\/b>.\"\r\n  },\r\n  {\r\n    id: 9,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The status of internal audit at the Ministry\/Department is required to be reported by the Chief Audit Executive periodically and at least:\",\r\n    options: [\r\n      \"Once a month\",\r\n      \"Once a quarter\",\r\n      \"Once in six months\",\r\n      \"Once a year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.3.2(1)<\/b> \u2014 reporting is to be done 'periodically and at least once a Quarter'. The expression fixes a minimum and not a maximum, so more frequent reporting is permissible. (Chapter VI, Checklist 16, similarly asks whether the CAE formally reported to the Audit Committee at least four times during the financial year, six meetings per year being described as the ideal target.)\"\r\n  },\r\n  {\r\n    id: 10,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Progress against plan\\n2. Limitations to independence and objectivity\\n3. Challenges faced by the team\\n4. Financial recovery opportunities identified\\nWhich of the above are included in the report on the status of internal audit made to the Audit Committee?\",\r\n    options: [\r\n      \"1, 2 and 3 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: 0,\r\n    explanation: \"<b>Para 1.3.2(1)(a), (b) and (c)<\/b> specify the contents of the quarterly status report as (a) progress against plan, (b) limitations to independence and objectivity, and (c) challenges faced by the team. 'Financial recovery opportunities' occurs in a different context altogether \u2014 Chapter VI, Checklist 16, item 6(l)(iii), where the value added by the IAW is measured in terms of risks mitigated, cost saving opportunities identified and financial recovery opportunities.\"\r\n  },\r\n  {\r\n    id: 11,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are reported to the Audit Committee as part of the status of internal audit EXCEPT:\",\r\n    options: [\r\n      \"Progress against plan\",\r\n      \"Limitations to independence and objectivity\",\r\n      \"Action taken on reports and outstanding paragraphs\",\r\n      \"Challenges faced by the team\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"The three items enumerated in <b>Para 1.3.2(1)<\/b> are progress against plan, limitations to independence and objectivity, and challenges faced by the team. 'Action taken on Reports and outstanding paragraphs' is an item of the performance evaluation checklist for Internal Audit Wings in Chapter VI (Checklist 16, item 5(e)), and is not part of the quarterly status report prescribed in Chapter I.\"\r\n  },\r\n  {\r\n    id: 12,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Actual performance against Key Performance Indicators is required to be reported by the Chief Audit Executive:\",\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>Para 1.3.2(2)<\/b> requires the CAE to 'Report actual performance against Key Performance Indicators (KPIs) on a Quarterly basis', the same para explaining that measures of progress of the audit strategy are laid down through KPIs. The footnote to this item refers the reader to Para 3.10, Chapter III of the Handbook on Internal Audit in Central Civil Ministries\/Departments.\"\r\n  },\r\n  {\r\n    id: 13,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Measures of progress of the audit strategy are laid down through:\",\r\n    options: [\r\n      \"Key Risk Indicators\",\r\n      \"The Risk Register\",\r\n      \"Key Performance Indicators\",\r\n      \"The Audit Universe\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3.2(2)<\/b> \u2014 'Measures of progress of audit strategy are laid down through KPIs.' Key Risk Indicators, by contrast, are framed under <b>Para 1.3.2(3)<\/b> for each significant risk in a programme\/scheme\/Ministry activity. The Risk Register under <b>Para 1.5.1(5)<\/b> records risks for audit units, schemes, programmes and projects, and the Audit Universe (Chapter II) is the comprehensive list of auditable units and activities.\"\r\n  },\r\n  {\r\n    id: 14,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The written assessment on Key Risk Indicators is required to be given by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Programme Division of the Ministry\",\r\n      \"The Audit Committee\",\r\n      \"The Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3.2(3)<\/b> requires the CAE to 'Give written assessment on Key Risk Indicators (KRIs) to Audit Committee on a Quarterly basis'. Note the twin requirements \u2014 the assessment must be in <i>writing<\/i> and must be furnished <i>quarterly<\/i>. The Programme Division features in <b>Para 1.5.1(5)<\/b> only as a source of feedback for updating Risk Registers.\"\r\n  },\r\n  {\r\n    id: 15,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Chief Audit Executive assists the Ministry\/Department in framing Key Risk Indicators for:\",\r\n    options: [\r\n      \"Each significant risk in a programme, scheme or Ministry activity\",\r\n      \"Each audit unit selected for internal audit during the year\",\r\n      \"Only those risks which exceed the risk appetite of the Ministry\",\r\n      \"Only the schemes funded from the Consolidated Fund of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3.2(3)<\/b> provides that the 'CAE assists Ministry\/Department in framing KRIs for each significant risk in program\/scheme\/Ministry activity'. The reference point is therefore the significant risk, not the audit unit selected for the year. Risk appetite is a concept used in Chapter II (Checklist 1, item 4(f)(iii)) in the context of the Preliminary Risk Assessment, and has no bearing on the framing of KRIs here.\"\r\n  },\r\n  {\r\n    id: 16,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The risk based Annual Audit Plan is required to be submitted by:\",\r\n    options: [\r\n      \"1st January\",\r\n      \"15th January\",\r\n      \"15th February\",\r\n      \"1st March\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.3.2(4)<\/b> \u2014 'Submit Risk based Annual Audit Plan by 15th Jan to Audit Committee.' The other dates belong to Chapter II: under Checklist 1, item 5(o), the Annual Audit Plan is <i>revised<\/i> by 15th February to reflect the impact of the Finance Bill on the Ministry's outlay\/operations, and under Para 2.2.1.2 the Annual Internal Audit plan and the 3-year rolling audit programme are <i>presented<\/i> to the Audit Committee by 1st March along with the impact of resource limitations.\"\r\n  },\r\n  {\r\n    id: 17,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The risk based Annual Audit Plan prepared by the Chief Audit Executive is submitted to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3.2(4)<\/b> \u2014 the plan is submitted 'to Audit Committee'. This is consistent with Chapter II, Checklist 1, item 5(c), which asks whether the CAE has submitted the risk based annual plan, consistent with the Ministry's goals, to the Audit Committee by January 15. The footnote to Para 1.3.2(4) also refers to Guideline No. 16, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 18,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Annual Audit Plan submitted by the Chief Audit Executive is required to be consistent with:\",\r\n    options: [\r\n      \"The goals of the Ministry\",\r\n      \"The audit programme of the Comptroller and Auditor General\",\r\n      \"The recommendations of the Public Accounts Committee\",\r\n      \"The outcome budget of the preceding financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3.2(4)<\/b> \u2014 'Plan should be consistent with Ministry goals.' The Ministry's outcome budget is relevant in a different way: under Chapter II, Checklist 1, item 5(m), revisions in risk ratings and in the Ministry's outcome budget and strategic plan documents require the Annual Audit Plan and the 3-Year Rolling Audit Programme to be updated. Internal audit planning is nowhere made subordinate to the C&AG's programme or to the recommendations of the PAC.\"\r\n  },\r\n  {\r\n    id: 19,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements:\\n1. The status of internal audit is reported to the Audit Committee at least once a quarter.\\n2. Actual performance against Key Performance Indicators is reported quarterly.\\n3. The written assessment on Key Risk Indicators is submitted to the Chief Accounting Authority.\\n4. The risk based Annual Audit Plan is submitted by 15th January.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Statements 1, 2 and 4 reproduce <b>Para 1.3.2(1), (2) and (4)<\/b> correctly. Statement 3 is wrong: <b>Para 1.3.2(3)<\/b> requires the written assessment on KRIs to be given to the <b>Audit Committee<\/b>, not to the Chief Accounting Authority. The Chief Accounting Authority receives only the annual review report on the performance of the IAW under Para 1.5.1(10).\"\r\n  },\r\n  {\r\n    id: 20,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Reporting on the status of internal audit at the Ministry\/Department\\n2. Reporting actual performance against Key Performance Indicators\\n3. Written assessment on Key Risk Indicators\\n4. Submission of the risk based Annual Audit Plan\\nHow many of the above are required to be done on a quarterly basis?\",\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: \"Three. <b>Para 1.3.2(1)<\/b> requires reporting on the status of internal audit at least once a quarter; <b>Para 1.3.2(2)<\/b> requires quarterly reporting of actual performance against KPIs; and <b>Para 1.3.2(3)<\/b> requires a quarterly written assessment on KRIs. The fourth item is annual \u2014 <b>Para 1.3.2(4)<\/b> fixes 15th January as the date for submitting the risk based Annual Audit Plan.\"\r\n  },\r\n  {\r\n    id: 21,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Obligation of the Chief Audit Executive)\\nA. Report on the status of internal audit at the Ministry\/Department\\nB. Report on actual performance against Key Performance Indicators\\nC. Written assessment on Key Risk Indicators\\nD. Submission of the risk based Annual Audit Plan\\nList-II (Periodicity\/Time)\\n1. Quarterly\\n2. By 15th January\\n3. Periodically and at least once a quarter\\n4. Quarterly, in writing\",\r\n    options: [\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-4, C-1, D-2\",\r\n      \"A-2, B-1, C-4, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3.2<\/b> read as a whole: (1) status of internal audit \u2014 periodically and at least once a quarter; (2) actual performance against KPIs \u2014 quarterly; (3) assessment on KRIs \u2014 quarterly and in writing; (4) risk based Annual Audit Plan \u2014 by 15th January. Note that the requirement of a <i>written<\/i> assessment is stipulated only for the KRIs.\"\r\n  },\r\n  {\r\n    id: 22,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following is NOT a reporting responsibility of the Chief Audit Executive?\",\r\n    options: [\r\n      \"Reporting the challenges faced by the audit team to the Audit Committee\",\r\n      \"Reporting actual performance against Key Performance Indicators\",\r\n      \"Submitting the annual review report on the performance of the Internal Audit Wing to the Comptroller and Auditor General\",\r\n      \"Giving a written assessment on Key Risk Indicators\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"Options (a), (b) and (d) are the responsibilities under <b>Para 1.3.2(1)(c), (2) and (3)<\/b>. Option (c) misstates <b>Para 1.5.1(10)<\/b>, under which the performance of the IAW is compiled at the end of the financial year, the annual review report is submitted before the Chief Accounting Authority\/Audit Committee, and 'thereafter the Review report should be submitted to Office of the CGA for compiling Annual Review on the performance of the IAWs' \u2014 the Comptroller and Auditor General has no role in this channel.\"\r\n  },\r\n  {\r\n    id: 23,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Internal Audit Team should comprise of at least:\",\r\n    options: [\r\n      \"Three officials\",\r\n      \"Four officials\",\r\n      \"Five officials\",\r\n      \"Six officials\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4.1<\/b> \u2014 'The Internal Audit Team headed by the CAE should comprise of at least five officials including 1 A.O.\/ Sr. A.O., 2 A.A.O. and 2 Accountants\/ Sr. Accountants.' Five is the floor, not the ceiling: <b>Para 1.4.2<\/b> permits the number to vary for different audit assignments on the basis of six stated factors. The footnote to Para 1.4.1 refers to Guidelines No. 14 and 15, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 24,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Internal Audit Team is headed by:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Accounts Officer\/Senior Accounts Officer included in the team\",\r\n      \"The Chief Accounting Authority\",\r\n      \"An Assistant Accounts Officer nominated for the assignment\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4.1<\/b> speaks of 'The Internal Audit Team headed by the CAE'. A distinction must, however, be kept in mind: while the Team as an establishment is headed by the CAE, each assignment has a 'Head of the Audit Team' whose duties are separately set out in <b>Para 1.5.2<\/b> \u2014 issuing the audit memorandum in time, attending the entry conference, supervising the field work, approving working papers and ensuring issue of the approved report.\"\r\n  },\r\n  {\r\n    id: 25,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The number of Assistant Accounts Officers in the prescribed composition of the Internal Audit Team is:\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4.1 read with Figure 1<\/b> \u2014 the team of five consists of 1 A.O.\/Sr. A.O., <b>2 A.A.O.<\/b> and 2 Accountants\/Sr. Accountants. The Assistant Accounts Officers and the Accountants\/Sr. Accountants are thus equal in number, two each, the single supervisory post being that of the A.O.\/Sr. A.O.\"\r\n  },\r\n  {\r\n    id: 26,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The number of Accountants\/Senior Accountants in the prescribed composition of the Internal Audit Team is:\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4.1 read with Figure 1<\/b> \u2014 the minimum team of five consists of 1 A.O.\/Sr. A.O., 2 A.A.O. and <b>2 Accountants\/Sr. Accountants<\/b>. The strength at the two lower levels is thus identical, two each, and only one post is at the Accounts Officer level. Under <b>Para 1.4.2<\/b> these numbers may be varied for a particular assignment having regard to the entity's organizational structure, functional activities, financial data, actual staffing, inherent risks and the scope of the internal audit.\"\r\n  },\r\n  {\r\n    id: 27,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"In the prescribed composition of the Internal Audit Team, the number of Accounts Officers\/Senior Accounts Officers is:\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Left to the discretion of the Chief Audit Executive\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4.1 read with Figure 1<\/b> \u2014 the prescribed composition includes 1 A.O.\/Sr. A.O. The expression is disjunctive: the post may be filled either by an Accounts Officer or by a Senior Accounts Officer, so the presence of a Senior Accounts Officer in every team is not insisted upon.\"\r\n  },\r\n  {\r\n    id: 28,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following combinations represents the prescribed composition of the Internal Audit Team?\",\r\n    options: [\r\n      \"1 Accounts Officer\/Senior Accounts Officer, 1 Assistant Accounts Officer and 3 Accountants\/Senior Accountants\",\r\n      \"2 Accounts Officers\/Senior Accounts Officers, 1 Assistant Accounts Officer and 2 Accountants\/Senior Accountants\",\r\n      \"1 Accounts Officer\/Senior Accounts Officer, 3 Assistant Accounts Officers and 1 Accountant\/Senior Accountant\",\r\n      \"1 Accounts Officer\/Senior Accounts Officer, 2 Assistant Accounts Officers and 2 Accountants\/Senior Accountants\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.1 and Figure 1<\/b> \u2014 1 A.O.\/Sr. A.O. + 2 A.A.O. + 2 Accountants\/Sr. Accountants = five officials, which is the minimum strength prescribed. Each of the other combinations, though it also totals five, disturbs the prescribed distribution between the three levels.\"\r\n  },\r\n  {\r\n    id: 29,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements regarding the Internal Audit Team:\\n1. It is headed by the Chief Audit Executive.\\n2. Its minimum strength is five officials.\\n3. The number of officials may vary for different audit assignments.\\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: \"All three. <b>Para 1.4.1<\/b> supplies the first two \u2014 the Team is headed by the CAE and must comprise at least five officials \u2014 and <b>Para 1.4.2<\/b> the third: 'The number of officials in an Internal Audit Team may vary for different Audit assignments considering various factors of the entity', six such factors being then listed.\"\r\n  },\r\n  {\r\n    id: 30,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements about the prescribed composition of the Internal Audit Team:\\n1. It includes one Accounts Officer or Senior Accounts Officer.\\n2. It includes two Assistant Accounts Officers.\\n3. It includes three Accountants\/Senior Accountants.\\n4. It is headed by the Senior Accounts Officer of the team.\\nHow many of the above statements 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: 1,\r\n    explanation: \"Only statements 1 and 2 are correct. <b>Para 1.4.1<\/b> prescribes 1 A.O.\/Sr. A.O., 2 A.A.O. and <b>2<\/b> \u2014 not three \u2014 Accountants\/Sr. Accountants, and describes the Team as one 'headed by the CAE'. Statement 4 confuses the headship of the Team with the position of the A.O.\/Sr. A.O., who may function as Head of the Audit Team for a particular assignment under Para 1.5.2.\"\r\n  },\r\n  {\r\n    id: 31,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following statements is NOT correct?\",\r\n    options: [\r\n      \"The Internal Audit Team is headed by the Chief Audit Executive\",\r\n      \"The number of officials in an Internal Audit Team may vary for different audit assignments\",\r\n      \"The minimum strength prescribed for the Internal Audit Team is five officials\",\r\n      \"Every Internal Audit Team must include at least one Senior Accounts Officer\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"Options (a) and (c) follow from <b>Para 1.4.1<\/b> and option (b) from <b>Para 1.4.2<\/b>. Option (d) is incorrect because the prescription in Para 1.4.1 is of '1 A.O.\/ Sr. A.O.' \u2014 an Accounts Officer <i>or<\/i> a Senior Accounts Officer. A team consisting of an Accounts Officer, two A.A.O. and two Accountants fully satisfies the requirement.\"\r\n  },\r\n  {\r\n    id: 32,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts is required to effectively manage the Internal Audit Wing so as to ensure that it:\",\r\n    options: [\r\n      \"Completes coverage of the entire Audit Universe within the financial year\",\r\n      \"Achieves the recoveries projected in the Annual Audit Plan\",\r\n      \"Conforms to the International Standards of Supreme Audit Institutions\",\r\n      \"Adds value to the organization\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.1<\/b> \u2014 'The Pr. CCA\/ CCA\/ CA in their capacity as CAE must effectively manage the Internal Audit Wing to ensure it adds value to the organization.' Complete coverage of the Audit Universe every year is not contemplated; Chapter II, Checklist 1, item 5(j), expressly permits low-risk areas to be covered only once in two or three years.\"\r\n  },\r\n  {\r\n    id: 33,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following factors of the entity:\\n1. Organizational structure\\n2. Functional activities\\n3. Financial data\\n4. Staffing\\n5. Inherent risks in the functioning of the audit unit\\n6. Scope of the internal audit\\nOn the basis of which of the above may the number of officials in an Internal Audit Team vary for different audit assignments?\",\r\n    options: [\r\n      \"1, 2, 3 and 6 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 3, 4, 5 and 6 only\",\r\n      \"1, 2, 3, 4, 5 and 6\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.2<\/b> lists exactly these six factors \u2014 organizational structure; functional activities; financial data (budget, expenditure, funding, receipts, assets etc.); staffing (actual staffing); inherent risks in functioning of the audit unit; and scope of the internal audit.\"\r\n  },\r\n  {\r\n    id: 34,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Organizational structure of the entity\\n2. Risk appetite approved by the Audit Committee\\n3. Inherent risks in the functioning of the audit unit\\n4. Scope of the internal audit\\nHow many of the above are relevant to determining the number of officials in an Internal Audit Team?\",\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: \"Three \u2014 items 1, 3 and 4 appear in the list of six factors in <b>Para 1.4.2<\/b>. Risk appetite is not one of them; that expression is used in Chapter II, Checklist 1, item 4(f)(iii), where the CAE, in completing the Preliminary Risk Assessment, considers the reporting of events that exceed the limit of the Ministry's risk appetite for the scheme or programme.\"\r\n  },\r\n  {\r\n    id: 35,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are factors on the basis of which the strength of an Internal Audit Team may vary for a particular assignment EXCEPT:\",\r\n    options: [\r\n      \"Functional activities of the entity\",\r\n      \"Financial data of the entity\",\r\n      \"The interval since the entity was last audited by the Comptroller and Auditor General\",\r\n      \"Scope of the internal audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4.2<\/b> lists six factors, of which functional activities, financial data and scope of the internal audit are three. The interval since the last statutory audit finds no place in that list; the internal audit team's strength turns on the entity's own structure, activities, financial data, staffing, inherent risks and the scope of the engagement.\"\r\n  },\r\n  {\r\n    id: 36,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Among the factors governing the strength of the Internal Audit Team, 'staffing' refers to:\",\r\n    options: [\r\n      \"The sanctioned strength of the Internal Audit Wing\",\r\n      \"The man-days available at the rate of 210 working days per auditor\",\r\n      \"The number of Drawing and Disbursing Officers attached to the entity\",\r\n      \"The actual staffing of the entity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.2(4)<\/b> puts the factor as 'Staffing (actual staffing)', the whole list in that para being one of 'various factors of the entity'. It is therefore the entity's actual staffing, not the sanctioned strength of the audit wing. The figure of 210 working days per auditor belongs to Chapter VI, Checklist 16, item 6(d), where staff man-days available for the Internal Audit Plan are computed.\"\r\n  },\r\n  {\r\n    id: 37,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Among the factors governing the strength of the Internal Audit Team, 'financial data' comprises:\",\r\n    options: [\r\n      \"Budget, expenditure, funding, receipts and assets\",\r\n      \"Budget and expenditure of the audit unit alone\",\r\n      \"Grants released to implementing agencies and their utilisation certificates\",\r\n      \"Receipts, recoveries and deductions accounted for during the year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4.2(3)<\/b> \u2014 'Financial data (budget, expenditure, funding, receipts, assets etc.)'. The enumeration is inclusive, as the words 'etc.' indicate, but it is plainly wider than budget and expenditure alone and covers the asset side as well.\"\r\n  },\r\n  {\r\n    id: 38,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit plan for each engagement, including the Risk Based Internal Audit plan, is developed and documented by:\",\r\n    options: [\r\n      \"The Head of the Audit Team, in consultation with the auditee unit\",\r\n      \"The Programme Division owning the scheme\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Internal Audit Wing functioning under the direct control of the Chief Audit Executive\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(1)<\/b>, which forms part of the responsibilities of the Chief Audit Executive, provides that 'The Internal Audit Wing functioning under direct control of the Chief Audit Executive should develop and document an audit plan including Risk Based Internal Audit plan for each engagement'. The Head of the Audit Team's role begins later, at <b>Para 1.5.2(2)<\/b>, when he discusses that plan with the team members and finalizes the audit strategy.\"\r\n  },\r\n  {\r\n    id: 39,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit plan documented for each engagement must include:\",\r\n    options: [\r\n      \"Engagement objective, scope, sampling plan and draft report template\",\r\n      \"Engagement objective, scope, audit criteria and audit evidence\",\r\n      \"Engagement objective, scope, quantum of audit, timing and resource allocation\",\r\n      \"Engagement objective, scope, quantum of audit and the audit memorandum\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(1)<\/b> \u2014 the plan for each engagement must include 'the engagement objective, scope, quantum of audit, timing and resource allocation'. Audit criteria and audit evidence are concepts of the field work and reporting stages (Chapters IV and V); the standard report template is separately finalised by the IAW under Para 1.5.1(7); and the audit memorandum is the instrument with which the assignment starts under Para 1.5.1(11).\"\r\n  },\r\n  {\r\n    id: 40,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Individual audit assignments are required to be initiated in line with the approved audit plan and in accordance with the established:\",\r\n    options: [\r\n      \"Audit Calendar, Audit Universe and Risk Register\",\r\n      \"Scheme guidelines notified by the Programme Implementation Division\",\r\n      \"Terms of Reference settled with the auditee unit\",\r\n      \"Audit Notification, standards, policies and procedures\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(2)<\/b> \u2014 the IAW 'should ensure that individual audit assignments are initiated in line with the approved audit plan and in accordance with the established audit Notification, standards, policies and procedures'. The scheme guidelines notified by the Programme Implementation Division are relevant at a different stage \u2014 under Para 1.5.3(5) they furnish the basis on which the Team Members review implementation of programmes and schemes.\"\r\n  },\r\n  {\r\n    id: 41,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The relevant information obtained by the audit team before the audit assists it in determining:\",\r\n    options: [\r\n      \"The categories of audit units and the audit plan for each category\",\r\n      \"The sample size and the sampling technique to be adopted\",\r\n      \"The risk rating of the auditee unit and its place in the Audit Universe\",\r\n      \"The audit's objective, scope and methodology and the resources required to conduct the audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(3)<\/b> \u2014 the IAW 'should ensure that the audit team obtains all the relevant information it requires to assist it in determining the audit's objective, scope and methodology and the resources required to conduct the audit'. Sample size and sampling technique are dealt with in Chapter III (audit sampling), and the categorisation of audit units and the Audit Universe in Chapter II.\"\r\n  },\r\n  {\r\n    id: 42,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following of which the Internal Audit Wing should obtain a good understanding before an audit assignment:\\n1. The entity's mandates and the risks that threaten their achievement\\n2. The entity's organization structure\\n3. The entity's internal control\\n4. The on-going issues of the entity\\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 1.5.1(4)<\/b> requires the IAW to 'obtain a good understanding of the entity's mandates and risks that threaten their achievement, the entity's organization structure, internal control and on-going issues', and to provide a brief of the same to the audit team before the start of the audit assignment. All four heads are thus covered.\"\r\n  },\r\n  {\r\n    id: 43,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The brief on the entity's mandates, risks, organization structure, internal control and on-going issues is required to be given to the audit team:\",\r\n    options: [\r\n      \"Before the start of the audit assignment\",\r\n      \"At the entry conference on the first day of the audit\",\r\n      \"After the preliminary examination of records is completed\",\r\n      \"Along with the draft audit report for finalisation of observations\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(4)<\/b> \u2014 the IAW is to 'provide brief of the same to the audit team before start of the audit assignment'. The entry conference is a different event altogether: under <b>Para 1.5.2(3)<\/b> it is held on the first day of the audit with the senior officers of the auditee entity, to introduce the team, obtain the entity's views and learn the status of previous findings and the areas of higher risk.\"\r\n  },\r\n  {\r\n    id: 44,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Risk Registers are required to be maintained by the Internal Audit Wing for:\",\r\n    options: [\r\n      \"Only the audit units rated as high risk during the preceding year\",\r\n      \"All audit units, schemes, programmes and projects\",\r\n      \"Only the schemes and programmes selected for Risk Based Internal Audit\",\r\n      \"Only such units as the Audit Committee may specify\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.1(5)<\/b> \u2014 'The IAW should maintain the Risk Registers for all audit units, schemes, programmes and projects and the same are to be reviewed and updated based on audit findings and receiving feedback from the Programme Division\/Implementing agencies.' The obligation is thus universal, and is not confined to high-risk units or to the units taken up for audit in a given year. A sample Risk Register for the Rashtriya Krishi Vikas Yojana is annexed to the Manual as Exhibit I.\"\r\n  },\r\n  {\r\n    id: 45,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Risk Registers maintained by the Internal Audit Wing are reviewed and updated on the basis of:\",\r\n    options: [\r\n      \"Audit findings alone\",\r\n      \"Feedback from the Programme Division\/implementing agencies alone\",\r\n      \"Audit findings and feedback received from the Programme Division\/implementing agencies\",\r\n      \"The risk assessment made annually by the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(5)<\/b> \u2014 the Registers 'are to be reviewed and updated based on audit findings and receiving feedback from the Programme Division\/Implementing agencies'. Both sources operate together: the audit findings supply internal audit's own assessment, and the feedback of the implementing machinery keeps the register current.\"\r\n  },\r\n  {\r\n    id: 46,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The performance of the Audit Teams is continuously reviewed by the Internal Audit Wing on the basis of:\",\r\n    options: [\r\n      \"The annual performance appraisal reports of the team members\",\r\n      \"The number of audit units covered during the year\",\r\n      \"The audit reports\",\r\n      \"The recoveries effected at the instance of audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(6)<\/b> \u2014 'The IAW should continuously review the performance of the Audit Teams based on the audit reports.' The same para adds that the auditors should also be provided opportunities for developing audit knowledge, skills and training on schemes, programmes and audit tools, so that review of performance is coupled with capacity building.\"\r\n  },\r\n  {\r\n    id: 47,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The auditors are required to be provided opportunities for developing:\",\r\n    options: [\r\n      \"Audit knowledge, skills and training on schemes, programmes and audit tools\",\r\n      \"Proficiency in compilation of departmental accounts\",\r\n      \"Expertise in drafting parliamentary replies and Cabinet notes\",\r\n      \"Specialisation in the conduct of statutory audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(6)<\/b> \u2014 'The auditors should also be provided opportunities for developing audit knowledge, skills and training on schemes, programmes and audit tools.' The emphasis on audit tools is carried forward in Chapter III, which requires Internal Audit Wings to train their staff in Computer Assisted Audit Techniques such as IDEA and ACL.\"\r\n  },\r\n  {\r\n    id: 48,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Standard templates for preparation of audit reports are required to be finalised by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The auditee unit in consultation with the audit team\",\r\n      \"The Audit Committee\",\r\n      \"The Internal Audit Wing\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(7)<\/b> \u2014 'The IAW should finalize the standard templates to prepare audit reports. The templates ensure audit reports present a professional image of Internal Audit.' The Head of the Audit Team merely uses that template: under <b>Para 1.5.2(8)<\/b> he must ensure that the draft audit report is prepared in the prescribed Report Template. Chapter VI further requires reports to be issued in the format prescribed by the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 49,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The object of prescribing standard templates for audit reports is to ensure that the reports:\",\r\n    options: [\r\n      \"Are uniform in length across all audit units\",\r\n      \"Need not be supported by working papers\",\r\n      \"Can be issued without the approval of the Chief Audit Executive\",\r\n      \"Present a professional image of internal audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(7)<\/b> \u2014 'The templates ensure audit reports present a professional image of Internal Audit.' Options (c) and (d) run counter to the scheme of the chapter: <b>Para 1.5.2(9)<\/b> speaks of the <i>approved<\/i> Audit Report, and <b>Para 1.5.2(8)<\/b> requires the draft report to be presented to the CAE together with the working papers and audit evidence.\"\r\n  },\r\n  {\r\n    id: 50,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The responsibility for maintaining a record of the audit reports and findings and for ensuring that timely action is taken thereon by the audit units rests with:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Team Members of the audit team\",\r\n      \"The Internal Audit Wing\",\r\n      \"The Head of the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(8)<\/b> \u2014 'The IAW should maintain record of the audit reports\/findings and ensure that timely action is taken by the audit units on audit findings and audit recommendations.' This is reinforced by Chapter V, which requires the CAE to establish a follow-up process and to report to the Audit Committee issues that remain unresolved by the auditee beyond six months.\"\r\n  },\r\n  {\r\n    id: 51,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Important audit findings and reports are required to be shared with:\",\r\n    options: [\r\n      \"The other Audit Teams and the Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Chief Accounting Authority and the Audit Committee alone\",\r\n      \"The Programme Division and the implementing agencies alone\",\r\n      \"The Comptroller and Auditor General and the Public Accounts Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(9)<\/b> \u2014 'The IAW should share the important audit findings\/reports with other Audit Teams as well as the Internal Audit Division of the Office of the Controller General of Accounts so that the same may be shared across the IAWs of the Ministries\/Departments.' The sharing is thus horizontal, within the internal audit set-up, and does not involve the C&AG or the Public Accounts Committee.\"\r\n  },\r\n  {\r\n    id: 52,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Important audit findings are shared with the Internal Audit Division in the Office of the Controller General of Accounts so that:\",\r\n    options: [\r\n      \"The findings may be shared across the Internal Audit Wings of the Ministries\/Departments\",\r\n      \"The findings may be included in the Audit Report placed before Parliament\",\r\n      \"The recoveries pointed out may be watched centrally\",\r\n      \"The auditee units may be graded for the following year's plan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(9)<\/b> states the purpose in terms \u2014 'so that the same may be shared across the IAWs of the Ministries\/Departments'. The object is cross-pollination of internal audit experience; placing reports before Parliament is the function of the C&AG's audit reports under Article 151 of the Constitution, and has nothing to do with this provision.\"\r\n  },\r\n  {\r\n    id: 53,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The performance of the Internal Audit Wing is required to be compiled and an annual review report prepared:\",\r\n    options: [\r\n      \"At the close of every quarter\",\r\n      \"At the end of the financial year\",\r\n      \"At the end of the calendar year\",\r\n      \"Before 15th January every year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.1(10)<\/b> \u2014 'At the end of the financial year, the performance of the Internal Audit Wing should be compiled and an annual review report should be prepared...'. The date of 15th January in <b>Para 1.3.2(4)<\/b> relates to a wholly different document, namely the risk based Annual Audit Plan for the coming year.\"\r\n  },\r\n  {\r\n    id: 54,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The annual review report on the performance of the Internal Audit Wing is required to be submitted, in the first instance, before:\",\r\n    options: [\r\n      \"The Office of the Controller General of Accounts\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Chief Accounting Authority\/Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(10)<\/b> \u2014 the annual review report 'should be prepared and submitted before Chief Accounting Authority\/Audit Committee and thereafter the Review report should be submitted to Office of the CGA'. The sequence matters: the Ministry's own authorities see it first, and the Office of the CGA thereafter.\"\r\n  },\r\n  {\r\n    id: 55,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The annual review report is submitted to the Office of the Controller General of Accounts for the purpose of:\",\r\n    options: [\r\n      \"Sanctioning additional posts for the Internal Audit Wing\",\r\n      \"Approving the audit plan for the ensuing financial year\",\r\n      \"Compiling the Annual Review on the performance of the Internal Audit Wings of the Ministries\/Departments\",\r\n      \"Settling the outstanding audit paragraphs of previous years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(10)<\/b> \u2014 the report goes to the Office of the CGA 'for compiling Annual Review on the performance of the IAWs of the Ministries\/Departments'. Chapter VI supplies the corresponding evaluation machinery: Checklist 16 is expressly designed to enable the Office of the CGA to evaluate the Internal Audit Wing's performance.\"\r\n  },\r\n  {\r\n    id: 56,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Each audit assignment is required to start with the issuance of:\",\r\n    options: [\r\n      \"The Engagement Terms of Reference settled with the auditee\",\r\n      \"The Audit Planning Memo approved by the Audit Committee\",\r\n      \"An Audit Memorandum\",\r\n      \"The Preliminary Survey findings report\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(11)<\/b> \u2014 'Each audit assignment should start by issuance of a Memorandum- Audit Memorandum as drafted by the Internal Audit Wing functioning under the CAE.' The Audit Planning Memo, the Engagement Terms of Reference and the Preliminary Survey findings report are the four documents which, under Chapter II, Checklist 1, item 6, must be on the engagement working paper file before commencement of field work \u2014 they do not initiate the assignment.\"\r\n  },\r\n  {\r\n    id: 57,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Audit Memorandum with which an audit assignment begins is drafted by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Team Members assigned to the unit\",\r\n      \"The Internal Audit Wing functioning under the Chief Audit Executive\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(11)<\/b> \u2014 the memorandum is 'drafted by the Internal Audit Wing functioning under the CAE'. The Head of the Audit Team does not draft it; his obligation, under <b>Para 1.5.2(1)<\/b>, is to ensure that it is <i>issued<\/i> at least one month prior to the planned audit. The distinction between drafting and issue is a favourite testing point.\"\r\n  },\r\n  {\r\n    id: 58,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following responsibilities:\\n1. Developing and documenting the audit plan for each engagement\\n2. Maintaining Risk Registers for all audit units, schemes, programmes and projects\\n3. Finalising standard templates for preparation of audit reports\\n4. Ensuring that the audit memorandum is issued at least one month prior to the planned audit\\nWhich of the above are responsibilities of the Internal Audit Wing functioning under the Chief Audit Executive?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2 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: \"Items 1, 2 and 3 are drawn from <b>Paras 1.5.1(1), 1.5.1(5) and 1.5.1(7)<\/b> respectively, all of which fall under the heading 'Responsibilities of the Chief Audit Executive'. Item 4 is from <b>Para 1.5.2(1)<\/b>, under 'Responsibilities and Job description of Head of the Internal Audit Team' \u2014 although the memorandum itself is drafted by the IAW under Para 1.5.1(11).\"\r\n  },\r\n  {\r\n    id: 59,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Maintaining a record of audit reports and findings and ensuring timely action thereon\\n2. Sharing important audit findings with the Internal Audit Division in the Office of the Controller General of Accounts\\n3. Continuously reviewing the performance of the Audit Teams\\n4. Reviewing and approving the working papers and primary observations of an audit\\nHow many of the above are responsibilities of the Internal Audit Wing?\",\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: \"Three \u2014 items 1, 2 and 3 correspond to <b>Paras 1.5.1(8), 1.5.1(9) and 1.5.1(6)<\/b>. Item 4 belongs to the Head of the Audit Team under <b>Para 1.5.2(6)<\/b>: 'He should review and approve the working papers and primary observations to develop the final audit observations and recommendations.' The Team Members, under Para 1.5.3(6), only maintain records of the working papers.\"\r\n  },\r\n  {\r\n    id: 60,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit memorandum is required to be issued to the audit entity at least:\",\r\n    options: [\r\n      \"One week prior to the planned audit\",\r\n      \"Fifteen days prior to the planned audit\",\r\n      \"One month prior to the planned audit\",\r\n      \"Two months prior to the planned audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(1)<\/b> \u2014 'The Head of the Audit Team should ensure that the audit memorandum should be issued at least one month prior to the planned audit to give the audit entity sufficient time to make proper arrangements to ensure smooth conduct of the audit.' The period is a minimum, so earlier issue is unobjectionable.\"\r\n  },\r\n  {\r\n    id: 61,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The responsibility for ensuring that the audit memorandum is issued within the prescribed period before the planned audit rests with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Head of the auditee unit\",\r\n      \"The Team Members of the audit team\",\r\n      \"The Head of the Audit Team\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.2(1)<\/b>, the first of the duties listed under 'Responsibilities and Job description of Head of the Internal Audit Team', casts this duty on the Head of the Audit Team. It has to be read with <b>Para 1.5.1(11)<\/b>, under which the memorandum is drafted by the Internal Audit Wing functioning under the CAE \u2014 drafting and timely issue thus rest with different functionaries.\"\r\n  },\r\n  {\r\n    id: 62,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The requirement of issuing the audit memorandum in advance of the planned audit is intended to:\",\r\n    options: [\r\n      \"Enable the audit entity to settle the previous audit objections\",\r\n      \"Permit the audit entity to nominate officials to the audit team\",\r\n      \"Enable the audit entity to seek postponement of the audit if inconvenient\",\r\n      \"Give the audit entity sufficient time to make proper arrangements to ensure smooth conduct of the audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.2(1)<\/b> states the purpose expressly \u2014 'to give the audit entity sufficient time to make proper arrangements to ensure smooth conduct of the audit'. Nothing in the para gives the entity a right to seek postponement or a voice in the constitution of the team, which is governed by Paras 1.4.1 and 1.4.2. It may also be noted that under Chapter IV, audits with an element of surprise have no entry conference at all.\"\r\n  },\r\n  {\r\n    id: 63,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit strategy for an assignment is finalised by the Head of the Audit Team:\",\r\n    options: [\r\n      \"After discussion of the audit plan with the team members\",\r\n      \"In consultation with the Head of the auditee unit at the entry conference\",\r\n      \"On the directions of the Audit Committee\",\r\n      \"After the preliminary examination of records at the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(2)<\/b> \u2014 'The Team Head should discuss the audit plan with team members and should finalize the audit strategy considering the audit objectives, scope, and quantum of audit.' The strategy is thus settled internally, before the field work; the entry conference under Para 1.5.2(3) is used to obtain the entity's views on issues relating to audit, not to settle the strategy with the auditee.\"\r\n  },\r\n  {\r\n    id: 64,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit strategy is finalised considering:\",\r\n    options: [\r\n      \"The audit objectives, scope and quantum of audit\",\r\n      \"The audit objectives, scope, timing and resource allocation\",\r\n      \"The audit objectives, audit criteria and audit evidence\",\r\n      \"The quantum of audit and the sampling technique\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(2)<\/b> \u2014 the audit strategy is finalised 'considering the audit objectives, scope, and quantum of audit'. Option (b) is the trap: timing and resource allocation are elements of the engagement audit plan documented by the IAW under <b>Para 1.5.1(1)<\/b>, not of the audit strategy settled by the Team Head.\"\r\n  },\r\n  {\r\n    id: 65,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The entry conference with the senior officers of the entity is attended by the Head of the Audit Team:\",\r\n    options: [\r\n      \"On the first day of the audit\",\r\n      \"On receipt of the audit memorandum by the entity\",\r\n      \"On completion of the preliminary examination of records\",\r\n      \"On the day the draft audit report is finalised\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(3)<\/b> \u2014 'On the first day of the audit, the Team Head should attend the entry conference with senior officers...'. Chapter IV carries the same idea forward, describing the opening meeting or entry conference as the normal starting point of an engagement with the Head of Department\/Head of Office, and noting that audits with an element of surprise do not have any entry conference.\"\r\n  },\r\n  {\r\n    id: 66,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following purposes of the entry conference:\\n1. Introducing the team members\\n2. Discussing the specific issues relating to audit and obtaining the entity's views\\n3. Developing an understanding of the entity's functions\\n4. Ascertaining the status of previous audit findings and recommendations and the areas of higher risk\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.2(3)<\/b> \u2014 the entry conference 'should be used to introduce the team members and to discuss the specific issues relating to audit and to obtain the entity's views and also to develop an understanding of entity's functions, status of previous audit findings\/recommendations and areas of higher risks'. All four purposes are therefore correct.\"\r\n  },\r\n  {\r\n    id: 67,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are purposes of the entry conference EXCEPT:\",\r\n    options: [\r\n      \"Introducing the members of the audit team\",\r\n      \"Obtaining the entity's views on the specific issues relating to audit\",\r\n      \"Sharing a brief on the main audit findings and recommendations with the Head of the entity\",\r\n      \"Ascertaining the areas of higher risk in the entity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"Options (a), (b) and (d) are the purposes stated in <b>Para 1.5.2(3)<\/b>. Option (c) belongs to the exit stage: <b>Para 1.5.2(7)<\/b> provides that after all procedures on the audit programme have been executed and the audit file reviewed, the Head of the Audit Team should develop a brief on the main audit objectives, findings and recommendations and share the same with the Head of the audit unit\/entity.\"\r\n  },\r\n  {\r\n    id: 68,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The list of questions or checklists finalised while developing the audit plan and programme is intended to:\",\r\n    options: [\r\n      \"Obtain information relating to the audit objective\",\r\n      \"Record the replies of the auditee unit to the audit observations\",\r\n      \"Serve as the working papers of the engagement\",\r\n      \"Substitute the detailed examination of records where time is short\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(4)<\/b> \u2014 'Team Head should guide the audit staff for various activities relating to developing of audit plan and programme. A list of questions\/checklists should be finalised to obtain information relating to audit objective.' Working papers are separately dealt with in Paras 1.5.2(6) and 1.5.3(6), and a checklist is an aid to, and never a substitute for, examination of records.\"\r\n  },\r\n  {\r\n    id: 69,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements:\\n1. Each team member is assigned specific audit responsibilities in writing.\\n2. The Head of the Audit Team himself conducts audit on key activities and risk areas.\\n3. The Head of the Audit Team ensures that the audit team understands the audit objectives, scope and methodology.\\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: \"All three flow from <b>Para 1.5.2(5)<\/b>: 'The Head of Audit Team should ensure that the audit team understands the audit objectives, scope and methodology and each team member is assigned specific audit responsibilities in writing. Team Head should himself conduct audit on key activities\/ risks areas.' Statement 1 is repeated from the other side in <b>Para 1.5.3(1)<\/b>, which requires the Team Members to be assigned specific responsibilities in writing.\"\r\n  },\r\n  {\r\n    id: 70,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The supervision of each phase and activity of the audit is the responsibility of:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Chief Audit Executive\",\r\n      \"The senior-most Assistant Accounts Officer in the team\",\r\n      \"The Head of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(6)<\/b> \u2014 'Team Head should supervise each phase and activity of the audit.' The CAE's role in relation to supervision is at the level of the Wing as a whole, his functions under Para 1.3.1 being planning, communication and approval of plans, resource management, laying down policies and procedures, co-ordination and reporting, and quality assurance.\"\r\n  },\r\n  {\r\n    id: 71,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The working papers and primary observations are reviewed and approved by the Head of the Audit Team in order to:\",\r\n    options: [\r\n      \"Develop the final audit observations and recommendations\",\r\n      \"Enable the auditee unit to furnish its Action Taken Report\",\r\n      \"Determine the risk rating of the auditee unit\",\r\n      \"Fix the quantum of audit for the next engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(6)<\/b> \u2014 'He should review and approve the working papers and primary observations to develop the final audit observations and recommendations.' The same para also requires him to ensure that sufficient evidence is collected by the team members in support of the audit observations and findings.\"\r\n  },\r\n  {\r\n    id: 72,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The sufficiency of the evidence collected by the team members in support of audit observations is required to be ensured by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Chief Audit Executive while approving the report\",\r\n      \"The team members themselves\",\r\n      \"The Audit Committee while considering the report\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(6)<\/b> \u2014 'He should ensure that the sufficient evidence is collected by the team members in support of audit observations\/ findings.' The collection of evidence is the Team Members' function under <b>Para 1.5.3(6)<\/b>, but responsibility for its sufficiency is the Team Head's. Chapter IV develops the theme further through its checklist on the reliability and documentation of audit evidence.\"\r\n  },\r\n  {\r\n    id: 73,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit field work is concluded by:\",\r\n    options: [\r\n      \"The issue of the approved audit report\",\r\n      \"The submission of the working papers to the Chief Audit Executive\",\r\n      \"A formal exit conference\",\r\n      \"The receipt of the Action Taken Report from the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 'A formal exit conference concludes the audit field work.' The steps that follow \u2014 presentation of the draft report to the CAE under Para 1.5.2(8) and issue of the approved report under Para 1.5.2(9) \u2014 are post-field-work stages, and the Action Taken Report belongs to the follow-up phase dealt with in Chapter V.\"\r\n  },\r\n  {\r\n    id: 74,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The brief on the main audit objectives, findings and recommendations is developed by the Head of the Audit Team:\",\r\n    options: [\r\n      \"Before the commencement of the field work\",\r\n      \"Immediately after the entry conference\",\r\n      \"After all procedures on the audit programme have been executed and the audit file has been reviewed\",\r\n      \"After the approved audit report has been issued to the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 'After all procedures on the audit programme have been executed and the audit file reviewed, the Head of Audit Team should develop a brief on the main audit objectives, findings and recommendations from the audit and share the same with the Head of the audit unit\/entity.' Two conditions must therefore be satisfied before the brief is prepared: execution of all the audit programme procedures, and review of the audit file.\"\r\n  },\r\n  {\r\n    id: 75,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The brief on the main audit objectives, findings and recommendations is shared with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Head of the audit unit\/entity\",\r\n      \"The Programme Division administering the scheme\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 the brief is shared 'with the Head of the audit unit\/entity'. What goes to the Chief Audit Executive is a different document at a later stage \u2014 the draft audit report with the working papers and audit evidence under <b>Para 1.5.2(8)<\/b>.\"\r\n  },\r\n  {\r\n    id: 76,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The views of the officials of the entity on the audit observations, including additional facts furnished by the entity:\",\r\n    options: [\r\n      \"Are required to be reproduced verbatim in the audit report\",\r\n      \"May be considered for finalizing the audit finding\",\r\n      \"Can be entertained only with the approval of the Chief Audit Executive\",\r\n      \"Cannot alter the audit finding once the field work is over\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 'The views of the officials of the entity on the audit observations including additional facts provided by the entity may be considered for finalizing the audit finding.' The language is enabling, and no prior approval of the CAE is required. Chapter V, on reporting, complements this by requiring the audit report to incorporate the response of the responsible officials and the corrective action they propose, and to indicate the absence of any response.\"\r\n  },\r\n  {\r\n    id: 77,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The draft audit report is required to be presented to the Chief Audit Executive:\",\r\n    options: [\r\n      \"In the prescribed Report Template, along with the working papers and audit evidence, within the prescribed time line\",\r\n      \"Along with the minutes of the entry and exit conferences alone\",\r\n      \"After the Head of the auditee unit has accepted the observations\",\r\n      \"In such form as the Head of the Audit Team considers appropriate\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(8)<\/b> \u2014 'The Head of the Audit Team should be satisfied with the quality and contents of the report and ensure that the draft audit report is prepared in the prescribed Report Template and is presented to CAE with working papers and audit evidence within the prescribed time line.' Acceptance of the observations by the auditee is nowhere made a pre-condition; his views are only a factor under Para 1.5.2(7).\"\r\n  },\r\n  {\r\n    id: 78,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The responsibility for ensuring that the approved Audit Report is issued within the prescribed timeline rests with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Head of the Audit Team\",\r\n      \"The Audit Committee\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.2(9)<\/b> \u2014 'The Head of Audit Team should ensure that the approved Audit Report is issued within the prescribed timeline.' The use of the word 'approved' shows that approval of the report lies elsewhere, with the CAE, to whom the draft is presented under Para 1.5.2(8); the Team Head's duty is to see that the approved report does not lie unissued.\"\r\n  },\r\n  {\r\n    id: 79,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The specific audit responsibilities of the Team Members of an audit team are assigned:\",\r\n    options: [\r\n      \"Orally at the entry conference\",\r\n      \"In writing\",\r\n      \"By the Head of the auditee unit at the time of production of records\",\r\n      \"By mutual agreement among the team members\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(1)<\/b> \u2014 'The Team Members of the audit team should be assigned specific audit responsibilities in writing. Each Team Member should ensure that the duties\/jobs assigned are completely verified\/checked as per audit procedure\/methodology.' The same requirement appears from the Team Head's side in <b>Para 1.5.2(5)<\/b>.\"\r\n  },\r\n  {\r\n    id: 80,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Team Members are required to verify that all the prescribed records, books and ledgers are:\",\r\n    options: [\r\n      \"Preserved for the period specified in the retention schedule\",\r\n      \"Accurately maintained, compiled and reconciled correctly\",\r\n      \"Produced before audit within the period specified in the audit memorandum\",\r\n      \"Maintained in the forms prescribed by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(2)<\/b> \u2014 'Team members should verify that all the prescribed records, books, ledgers are accurately maintained, compiled and reconciled correctly.' The same para adds that the job responsibility includes scrutiny of the sanctioning and purchase procedures in the office inspected, so as to ensure that they are free from any defect or lacunae.\"\r\n  },\r\n  {\r\n    id: 81,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The scrutiny of the sanctioning and purchase procedures in the office inspected is undertaken so as to ensure that such procedures:\",\r\n    options: [\r\n      \"Conform to the scheme guidelines notified by the Programme Implementation Division\",\r\n      \"Are free from any defect or lacunae\",\r\n      \"Are supported by sufficient and appropriate audit evidence\",\r\n      \"Have been approved by the Head of the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(2)<\/b> \u2014 the scrutiny is undertaken 'so as to ensure that they are free from any defect or lacunae'. Scheme guidelines notified by the Programme Implementation Division\/Agency are the touchstone for a different duty altogether, namely the review of implementation of programmes, schemes and projects under <b>Para 1.5.3(5)<\/b>.\"\r\n  },\r\n  {\r\n    id: 82,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"In verifying payments, the Team Members are required to satisfy themselves that:\",\r\n    options: [\r\n      \"Payments have been pre-audited by the Internal Audit Wing before release\",\r\n      \"Payments have been kept within the sanctioned budget grant of the unit\",\r\n      \"Payments are correctly made in accordance with the rules and orders governing them, and that all payments and the due deductions and recoveries are timely accounted for\",\r\n      \"Payments above the prescribed monetary limit carry the approval of the Chief Accounting Authority\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.3(3)<\/b> \u2014 'Team Members should verify that payments are correctly made in accordance with the rules and orders governing the same, all the payments and the due deductions and recoveries are timely accounted for.' Internal audit is a post-audit, ex post facto examination; it does not pre-audit payments, that being the function of the Pay and Accounts Office in the pre-check system.\"\r\n  },\r\n  {\r\n    id: 83,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The general office management procedures adopted by the heads of the entity are verified by the Team Members in:\",\r\n    options: [\r\n      \"All areas of the entity's functioning\",\r\n      \"Areas having financial and accounting implications\",\r\n      \"Areas commented upon in the previous internal audit report\",\r\n      \"Areas specified by the Head of the entity at the entry conference\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(4)<\/b> \u2014 'Team Members also verify the general office management procedures adopted by the heads of entity in areas having financial and accounting implications...'. The qualification is important: general administration untouched by financial or accounting consequences is outside the scope of this verification.\"\r\n  },\r\n  {\r\n    id: 84,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The verification of the general office management procedures of the entity is undertaken with a view to:\",\r\n    options: [\r\n      \"Fixing responsibility on the officials concerned for past lapses\",\r\n      \"Suggesting measures for tightening up administrative and financial control and streamlining of accounting\",\r\n      \"Recommending changes in the organizational structure of the entity\",\r\n      \"Determining the expenditure requiring regularisation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(4)<\/b> \u2014 the verification is done 'so as to suggest measures for tightening up administrative and financial control, and streamlining of accounting'. The object is thus constructive and forward-looking, consistent with the mission in Para 1.2.1 of enhancing and protecting organizational value, rather than punitive.\"\r\n  },\r\n  {\r\n    id: 85,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"While reviewing the implementation of programmes, schemes and projects, the Team Members record their observations:\",\r\n    options: [\r\n      \"On the basis of the risk register prepared by the auditee unit\",\r\n      \"On the basis of the scheme guidelines notified by the Programme Implementation Division\/Agency and as per the audit scope\",\r\n      \"On the basis of the audit criteria settled at the exit conference\",\r\n      \"On the basis of the outcome budget and strategic plan documents of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(5)<\/b> \u2014 'Team Members should review the implementation of the programmes, schemes, projects etc. based on the schemes guidelines as notified by the Programme Implementation Division\/Agency and record their observations as per audit scope.' Two limbs are thus prescribed: the guidelines supply the criteria, and the audit scope fixes the limits within which observations are recorded.\"\r\n  },\r\n  {\r\n    id: 86,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Team Members develop their audit observations under the guidance of the Head of the Team so that the quality and contents of the observations:\",\r\n    options: [\r\n      \"Withstand scrutiny in statutory audit\",\r\n      \"Can be included in the annual review report of the Internal Audit Wing\",\r\n      \"Present a fair representation before the Management\/Chief Audit Executive\",\r\n      \"Support the risk rating assigned to the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.3(7)<\/b> \u2014 'Team Members should develop their audit observations under the guidance of the Head of Team so that the quality and contents of the audit observations present a fair representation before the Management\/Chief Audit Executive.' The annual review report under Para 1.5.1(10) concerns the performance of the Wing, not individual observations.\"\r\n  },\r\n  {\r\n    id: 87,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Verifying that prescribed records, books and ledgers are accurately maintained, compiled and reconciled\\n2. Scrutiny of the sanctioning and purchase procedures in the office inspected\\n3. Maintaining records of the working papers and collecting relevant evidence related to observations\\n4. Developing the final audit observations and recommendations\\nWhich of the above are duties of the Team Members of the audit team?\",\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: 1,\r\n    explanation: \"Items 1 and 2 are from <b>Para 1.5.3(2)<\/b> and item 3 from <b>Para 1.5.3(6)<\/b> ('Team Members should maintain records of the working papers and also collect relevant evidence related to observations'). Item 4 is the Team Head's function under <b>Para 1.5.2(6)<\/b> \u2014 he reviews and approves the working papers and primary observations 'to develop the final audit observations and recommendations'. The Team Members, under Para 1.5.3(7), develop their observations only under his guidance.\"\r\n  },\r\n  {\r\n    id: 88,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following is a duty of the Team Members and NOT of the Head of the Audit Team?\",\r\n    options: [\r\n      \"Ensuring that sufficient evidence is collected in support of audit observations\",\r\n      \"Verifying that due deductions and recoveries are timely accounted for\",\r\n      \"Supervising each phase and activity of the audit\",\r\n      \"Finalising the audit strategy for the assignment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Option (b) is from <b>Para 1.5.3(3)<\/b>, which requires the Team Members to verify that payments are correctly made as per the rules and that all payments and the due deductions and recoveries are timely accounted for. Options (a) and (c) are from <b>Para 1.5.2(6)<\/b> and option (d) from <b>Para 1.5.2(2)<\/b>, all of which fall to the Head of the Audit Team.\"\r\n  },\r\n  {\r\n    id: 89,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Responsibility)\\nA. Drafting the Audit Memorandum with which the assignment starts\\nB. Ensuring that the approved Audit Report is issued within the prescribed timeline\\nC. Collecting relevant evidence related to observations and maintaining records of working papers\\nD. Maintaining Risk Registers for all audit units, schemes, programmes and projects\\nList-II (Responsible functionary)\\n1. Head of the Audit Team\\n2. Internal Audit Wing functioning under the Chief Audit Executive\\n3. Team Members of the audit team\",\r\n    options: [\r\n      \"A-2, B-1, C-3, D-2\",\r\n      \"A-1, B-1, C-3, D-2\",\r\n      \"A-2, B-2, C-3, D-1\",\r\n      \"A-3, B-1, C-2, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"A \u2014 <b>Para 1.5.1(11)<\/b>: the Audit Memorandum is drafted by the Internal Audit Wing functioning under the CAE. B \u2014 <b>Para 1.5.2(9)<\/b>: the Head of the Audit Team ensures issue of the approved report within the prescribed timeline. C \u2014 <b>Para 1.5.3(6)<\/b>: the Team Members maintain records of the working papers and collect relevant evidence. D \u2014 <b>Para 1.5.1(5)<\/b>: the IAW maintains the Risk Registers for all audit units, schemes, programmes and projects.\"\r\n  },\r\n  {\r\n    id: 90,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Communication)\\nA. Written assessment on Key Risk Indicators\\nB. Draft audit report along with working papers and audit evidence\\nC. Brief on the main audit objectives, findings and recommendations at the conclusion of field work\\nD. Annual review report on the performance of the Internal Audit Wing, after its submission before the Chief Accounting Authority\/Audit Committee\\nList-II (Addressee)\\n1. Head of the audit unit\/entity\\n2. Office of the Controller General of Accounts\\n3. Audit Committee\\n4. Chief Audit Executive\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\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-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"A \u2014 <b>Para 1.3.2(3)<\/b>: the written assessment on KRIs goes to the Audit Committee quarterly. B \u2014 <b>Para 1.5.2(8)<\/b>: the draft audit report, with working papers and audit evidence, is presented to the CAE. C \u2014 <b>Para 1.5.2(7)<\/b>: the brief at the conclusion of field work is shared with the Head of the audit unit\/entity. D \u2014 <b>Para 1.5.1(10)<\/b>: after submission before the Chief Accounting Authority\/Audit Committee, the annual review report goes to the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 91,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Arrange the following in the chronological order in which they occur in an internal audit assignment:\\n1. Entry conference with the senior officers of the entity\\n2. Issue of the audit memorandum to the audit entity\\n3. Presentation of the draft audit report to the Chief Audit Executive\\n4. Formal exit conference\",\r\n    options: [\r\n      \"2 - 1 - 4 - 3\",\r\n      \"1 - 2 - 4 - 3\",\r\n      \"2 - 1 - 3 - 4\",\r\n      \"1 - 2 - 3 - 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"The order follows <b>Para 1.5.2<\/b>: sub-para (1) requires the audit memorandum to be issued at least one month prior to the planned audit; sub-para (3) places the entry conference on the first day of the audit; sub-para (7) provides that a formal exit conference concludes the field work; and sub-para (8) requires the draft audit report to be presented thereafter to the CAE with the working papers and audit evidence, the approved report being issued under sub-para (9).\"\r\n  },\r\n  {\r\n    id: 92,\r\n    chapter: \"CH 2: 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      \"Six\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.1<\/b> states that the internal audit process comprises four main phases \u2014 planning and preparing for audit; performing the audit engagement; reporting upon the audit engagement; and follow-up action. These four phases are carried through the rest of the Manual: planning and preparation in Chapter II, performance of the engagement in Chapter IV, and reporting and follow-up together in Chapter V.\"\r\n  },\r\n  {\r\n    id: 93,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following:\\n1. Planning and preparing for audit\\n2. Performing the audit engagement\\n3. Reporting upon the audit engagement\\n4. Follow-up action\\nWhich of the above are the main phases of the internal audit process?\",\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 2.1.1<\/b> \u2014 all four are the main phases of the internal audit process. It is worth noting that follow-up action is treated as an integral phase of the process and not as something outside it; Chapter V accordingly requires the CAE to establish a follow-up process to monitor whether management actions have been effectively implemented, or whether senior management has accepted the risk of not taking action.\"\r\n  },\r\n  {\r\n    id: 94,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Arrange the following phases of the internal audit process in their correct sequence:\\n1. Follow-up action\\n2. Performing the audit engagement\\n3. Planning and preparing for audit\\n4. Reporting upon the audit engagement\",\r\n    options: [\r\n      \"3 - 2 - 4 - 1\",\r\n      \"3 - 4 - 2 - 1\",\r\n      \"2 - 3 - 4 - 1\",\r\n      \"3 - 2 - 1 - 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1.1<\/b> lists the phases in the order: planning and preparing for audit; performing the audit engagement; reporting upon the audit engagement; and follow-up action. The sequence is logical \u2014 an engagement cannot be performed before it is planned, the results cannot be reported before the field work is done, and follow-up presupposes a report on which action is to be watched.\"\r\n  },\r\n  {\r\n    id: 95,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the internal audit process, the phase which immediately follows the performance of the audit engagement is:\",\r\n    options: [\r\n      \"Planning and preparing for audit\",\r\n      \"Preliminary risk assessment\",\r\n      \"Follow-up action\",\r\n      \"Reporting upon the audit engagement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.1.1<\/b> \u2014 the order of the four phases is planning and preparation, performance of the engagement, reporting upon the engagement, and follow-up action. Preliminary risk assessment is not a phase at all; it is an activity within the planning phase, undertaken during the planning stage of the engagement.\"\r\n  },\r\n  {\r\n    id: 96,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"All of the following are main phases of the internal audit process EXCEPT:\",\r\n    options: [\r\n      \"Follow-up action\",\r\n      \"Reporting upon the audit engagement\",\r\n      \"Planning and preparing for audit\",\r\n      \"Quality assurance and improvement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.1.1<\/b> confines the internal audit process to four phases \u2014 planning and preparing for audit, performing the audit engagement, reporting upon the audit engagement, and follow-up action. Quality assurance and improvement is not a phase of the audit process but a continuing programme covering the whole internal audit activity, dealt with separately in Chapter VI, and is also listed among the functions of the CAE in Para 1.3.1.\"\r\n  },\r\n  {\r\n    id: 97,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The Annual Internal Audit plan and the 3-year rolling audit programme are required to be presented every year by:\",\r\n    options: [\r\n      \"15th of January\",\r\n      \"15th of February\",\r\n      \"1st of March\",\r\n      \"1st of April\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.1.2<\/b> \u2014 'By 1st of March, every year the Pr. CCA\/CCA\/CA in their capacity as CAE should present the Annual Internal Audit plan and 3-year rolling audit programme to the Audit Committee, along with the impact of resource limitations.' This must be distinguished from <b>Para 1.3.2(4)<\/b>, under which the risk based Annual Audit Plan is <i>submitted<\/i> to the Audit Committee by 15th January. The footnote to Para 2.2.1.2 refers to Guideline No. 17, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 98,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The Annual Internal Audit plan and the 3-year rolling audit programme are presented by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2.1.2<\/b> \u2014 the presentation by 1st March is 'to the Audit Committee'. The Audit Committee is thus the forum both for the submission of the risk based Annual Audit Plan by 15th January under Para 1.3.2(4) and for this annual presentation of the plan together with the 3-year rolling programme.\"\r\n  },\r\n  {\r\n    id: 99,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The Annual Internal Audit plan and the 3-year rolling audit programme are required to be presented to the Audit Committee along with:\",\r\n    options: [\r\n      \"The impact of resource limitations\",\r\n      \"The Action Taken Reports on the previous year's audit observations\",\r\n      \"The risk registers of all the auditee units\",\r\n      \"The quality assurance and improvement programme of the Wing\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.1.2<\/b> \u2014 the plan and the programme are presented 'along with the impact of resource limitations'. The requirement is significant: the Audit Committee is to be told not merely what internal audit proposes to cover, but also what it is unable to cover for want of resources. Chapter VI carries the same idea into performance evaluation, requiring the plan to show man-days required, man-days available at 210 working days per auditor, and how the gap is to be filled.\"\r\n  },\r\n  {\r\n    id: 100,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following statements:\\n1. The Annual Internal Audit plan and the 3-year rolling audit programme are presented to the Audit Committee by 1st March every year.\\n2. The presentation is made by the Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts in their capacity as Chief Audit Executive.\\n3. The impact of resource limitations is required to be brought out at the time of such presentation.\\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: \"All three are drawn from <b>Para 2.2.1.2<\/b>, which fixes the date (1st March), the functionary (the Pr. CCA\/CCA\/CA as CAE), the forum (the Audit Committee) and the accompanying disclosure (the impact of resource limitations).\"\r\n  },\r\n  {\r\n    id: 101,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Action)\\nA. Submission of the risk based Annual Audit Plan to the Audit Committee\\nB. Presentation of the Annual Internal Audit plan and the 3-year rolling audit programme, with the impact of resource limitations\\nC. Compilation of the performance of the Internal Audit Wing and preparation of the annual review report\\nList-II (Time)\\n1. End of the financial year\\n2. By 15th January\\n3. By 1st March\",\r\n    options: [\r\n      \"A-2, B-3, C-1\",\r\n      \"A-3, B-2, C-1\",\r\n      \"A-2, B-1, C-3\",\r\n      \"A-1, B-3, C-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"A \u2014 <b>Para 1.3.2(4)<\/b>: the risk based Annual Audit Plan is submitted by 15th January. B \u2014 <b>Para 2.2.1.2<\/b>: the Annual Internal Audit plan and the 3-year rolling audit programme are presented, with the impact of resource limitations, by 1st March. C \u2014 <b>Para 1.5.1(10)<\/b>: the performance of the IAW is compiled and the annual review report prepared at the end of the financial year, for submission before the Chief Accounting Authority\/Audit Committee and thereafter to the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 102,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"While developing the internal audit plan, the question posed by the Chief Audit Executive in respect of both inherent risks and residual risks is whether they are:\",\r\n    options: [\r\n      \"Insured against by the Ministry\",\r\n      \"Identified and assessed\",\r\n      \"Accepted in writing by the programme management\",\r\n      \"Reported to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.2.1(1) and (2)<\/b> \u2014 the first two factors considered by the CAE at the time of developing the internal audit plan are stated as 'Inherent risks \u2014 Are they identified and assessed?' and 'Residual risks \u2014 Are they identified and assessed?'. The inherent risk is the risk before controls; the residual risk is what survives after the existing controls have operated, as the sample Risk Register in Exhibit I illustrates by showing residual risk 'after existing controls'.\"\r\n  },\r\n  {\r\n    id: 103,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In planning for Risk Based Internal Audit, mitigating controls, contingency plans and monitoring activities are examined to see whether they are:\",\r\n    options: [\r\n      \"Approved by the Audit Committee\",\r\n      \"Reviewed by the external auditor\",\r\n      \"Linked to the individual events and\/or risks\",\r\n      \"Documented in the Audit Universe\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(3)<\/b> \u2014 'Mitigating controls, contingency plans and monitoring activities \u2014 Are they linked to the individual events and\/or risks?' The emphasis is on linkage: a control which is not traceable to a specific risk event gives no assurance that the risk is being managed. The Risk Register format in Exhibit I reflects this by listing existing and required controls against each identified risk, along with the frequency of the control and the control owner.\"\r\n  },\r\n  {\r\n    id: 104,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the course of developing the internal audit plan, risk registers are examined with reference to whether they are:\",\r\n    options: [\r\n      \"Signed by the head of the auditee unit\",\r\n      \"Systematic, complete and accurate\",\r\n      \"Prepared in the format prescribed by the Office of the Controller General of Accounts\",\r\n      \"Circulated to all the implementing agencies\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.2.1(4)<\/b> \u2014 'Risk registers \u2014 Are they systematic, complete and accurate?' The maintenance of the registers themselves is an obligation of the Internal Audit Wing under <b>Para 1.5.1(5)<\/b>, which requires Risk Registers to be maintained for all audit units, schemes, programmes and projects and to be reviewed and updated on the basis of audit findings and feedback from the Programme Division\/implementing agencies.\"\r\n  },\r\n  {\r\n    id: 105,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Among the factors considered while developing the internal audit plan, the point relating to documentation is whether:\",\r\n    options: [\r\n      \"The working papers are indexed and cross-referenced\",\r\n      \"The audit report is issued in the prescribed template\",\r\n      \"The risks and activities are documented\",\r\n      \"The scheme guidelines have been notified by the implementing agency\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(5)<\/b> \u2014 'Documentation \u2014 Are the risks and activities documented?' The concern at the planning stage is with the documentation maintained by the Ministry about its risks and activities, and not with the auditor's own working papers, which are dealt with in Chapter IV, where indexing, referencing and cross-referencing of working papers with the relevant audit observations are prescribed.\"\r\n  },\r\n  {\r\n    id: 106,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The internal audit activity is expected, while developing the internal audit plan, to identify:\",\r\n    options: [\r\n      \"Areas of high inherent risk, high residual risks and the key control systems upon which the Ministry\/Department is most reliant\",\r\n      \"Only those risks which have already materialised during the preceding year\",\r\n      \"Only the risks arising from computerised systems and applications\",\r\n      \"Only the risks which the programme division has accepted in the risk register\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.2.1(6)<\/b> \u2014 the question posed is whether 'the internal audit activity identified areas of high inherent risk, high residual risks and the key control systems upon which the Civil Ministry\/Department is most reliant'. The exercise is therefore prospective and covers the whole control architecture, and is not limited to risks that have already materialised or to any one class of risks such as those relating to information technology.\"\r\n  },\r\n  {\r\n    id: 107,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where the internal audit activity identifies areas of unacceptable residual risk, the prescribed course of action is that:\",\r\n    options: [\r\n      \"The audit engagement should be discontinued forthwith\",\r\n      \"The area should be excluded from the Audit Universe\",\r\n      \"The management should be notified so that the risk can be addressed\",\r\n      \"The matter should be reported directly to the Public Accounts Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(6)<\/b> \u2014 'Where the internal audit activity identifies areas of unacceptable residual risk, has the management been notified so that the risk can be addressed?' The duty of internal audit is to bring the exposure to the notice of management, which owns and must treat the risk; it is consistent with Chapter V, which requires serious observations to be communicated to the concerned authority at an early date, even during the course of audit.\"\r\n  },\r\n  {\r\n    id: 108,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following questions arising under 'control reviews\/assurance activities' while developing the internal audit plan:\\n1. Is the internal control system adequate and efficient?\\n2. Does the internal control system provide assurance that the controls are working and the risks are effectively managed?\\nWhich of the questions given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(7)<\/b> puts both questions under the head 'Control reviews\/assurance activities'. The two are distinct: the first goes to the design of the internal control system \u2014 its adequacy and efficiency \u2014 and the second to its operation, that is, whether it actually assures that the controls are working and the risks effectively managed. Chapter III develops this further through its process for evaluating and reviewing the effectiveness of internal controls.\"\r\n  },\r\n  {\r\n    id: 109,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where a Department has an unacceptable level of uncertainty about the controls relating to a programme, scheme, activity or identified risk area, the Internal Audit Wing is expected to:\",\r\n    options: [\r\n      \"Perform procedures to gain a better understanding of the residual risk\",\r\n      \"Defer the audit of that area to the next year's plan\",\r\n      \"Obtain a certificate of assurance from the implementing agency\",\r\n      \"Await the findings of the statutory audit on that area\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.2.1(8)<\/b> \u2014 the question posed is whether 'any procedures [are] performed by the IAW to gain a better understanding of the residual risk, in case any Department has an unacceptable level of uncertainty about the controls related to any programme\/scheme\/activity or identified risk areas'. Uncertainty about controls is thus a reason for internal audit to do more work, not less.\"\r\n  },\r\n  {\r\n    id: 110,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following:\\n1. Whether inherent risks are identified and assessed\\n2. Whether mitigating controls, contingency plans and monitoring activities are linked to the individual events and\/or risks\\n3. Whether the risk registers are systematic, complete and accurate\\n4. Whether the risks and activities are documented\\nWhich of the above are considered by the Chief Audit Executive at the time of developing the internal audit plan?\",\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 2.2.2.1(1), (3), (4) and (5)<\/b> \u2014 all four are among the eight factors considered by the CAE while developing the internal audit plan, the others being residual risks, identification of areas of high inherent and residual risk and the key control systems, control reviews\/assurance activities, and procedures to understand residual risk where the Department is uncertain about its controls.\"\r\n  },\r\n  {\r\n    id: 111,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following:\\n1. Whether residual risks are identified and assessed\\n2. Whether the management has been notified of areas of unacceptable residual risk\\n3. Whether the internal control system is adequate and efficient\\n4. Whether the sample size selected is adequate for the population\\nHow many of the above are factors considered while developing the internal audit plan?\",\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: \"Three. Items 1, 2 and 3 correspond to <b>Para 2.2.2.1(2), (6) and (7)<\/b>. Item 4 belongs to a different stage altogether \u2014 audit sampling is a tool for performing engagements dealt with in Chapter III, where sample size is said to be influenced by the purpose of audit, population size and homogeneity, and the required levels of precision and confidence.\"\r\n  },\r\n  {\r\n    id: 112,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"All of the following are considered by the Chief Audit Executive while developing the internal audit plan EXCEPT:\",\r\n    options: [\r\n      \"Whether inherent and residual risks are identified and assessed\",\r\n      \"Whether the risk registers are systematic, complete and accurate\",\r\n      \"Whether the audit observations have been developed using the five-C framework\",\r\n      \"Whether the internal control system provides assurance that controls are working and risks are effectively managed\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"Options (a), (b) and (d) are drawn from <b>Para 2.2.2.1(1), (2), (4) and (7)<\/b>. The five-C framework \u2014 criteria, condition, consequence, cause and corrective action \u2014 belongs to Chapter V, which requires audit observations to be developed on that framework with reference to the engagement objectives; it has no application at the planning stage.\"\r\n  },\r\n  {\r\n    id: 113,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Matter examined while developing the internal audit plan)\\nA. Inherent risks and residual risks\\nB. Mitigating controls, contingency plans and monitoring activities\\nC. Risk registers\\nD. Documentation\\nList-II (Question asked)\\n1. Are they linked to the individual events and\/or risks?\\n2. Are the risks and activities documented?\\n3. Are they identified and assessed?\\n4. Are they systematic, complete and accurate?\",\r\n    options: [\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-4, C-1, D-2\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.2.1(1) to (5)<\/b> \u2014 inherent and residual risks: are they identified and assessed; mitigating controls, contingency plans and monitoring activities: are they linked to the individual events and\/or risks; risk registers: are they systematic, complete and accurate; documentation: are the risks and activities documented.\"\r\n  },\r\n  {\r\n    id: 114,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following which feed into the process of planning for Risk Based Internal Audit:\\n1. Strategic review\\n2. Government priorities\\n3. Consulting and mutual agreeableness\\n4. Findings of the statutory audit\\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: 1,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> shows the planning for Risk based Internal Audit as flowing from strategic review, Government priorities, and consulting and mutual agreeableness. The findings of the C&AG's audit are not shown as an input to this flow; they surface elsewhere, for instance in Chapter IV, where the external auditor's findings are among the special considerations discussed at the entry conference.\"\r\n  },\r\n  {\r\n    id: 115,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Arrange the following steps of the flow for planning for Risk Based Internal Audit in their correct order:\\n1. Audit risk assessment\\n2. Development of the Annual Audit Plan\\n3. Prioritization\\n4. Reviewing and updating of the Audit Universe\",\r\n    options: [\r\n      \"2 - 4 - 1 - 3\",\r\n      \"4 - 2 - 1 - 3\",\r\n      \"2 - 1 - 4 - 3\",\r\n      \"1 - 4 - 2 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> \u2014 the flow proceeds from development of the Annual Audit Plan, to reviewing and updating of the Audit Universe, then to audit risk assessment (impact \u00d7 likelihood), and finally to prioritization, the whole being driven by strategic review, Government priorities and consulting and mutual agreeableness.\"\r\n  },\r\n  {\r\n    id: 116,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the flow for planning for Risk Based Internal Audit, audit risk assessment is depicted as a function of:\",\r\n    options: [\r\n      \"Materiality multiplied by sample size\",\r\n      \"Inherent risk reduced by residual risk\",\r\n      \"Impact multiplied by likelihood\",\r\n      \"Frequency of control multiplied by expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> shows the step of audit risk assessment as 'IMPACT x LIKELIHOOD'. The same two dimensions are used in the sample Risk Register in Exhibit I, where each risk is scored for impact and likelihood on a low\/medium\/high scale, both as an inherent risk and again as a residual risk after the existing controls.\"\r\n  },\r\n  {\r\n    id: 117,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the flow for planning for Risk Based Internal Audit, the step which immediately follows the development of the Annual Audit Plan is:\",\r\n    options: [\r\n      \"Audit risk assessment\",\r\n      \"Reviewing and updating of the Audit Universe\",\r\n      \"Prioritization\",\r\n      \"Preparation of the engagement work programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> \u2014 after the Annual Audit Plan is developed, the Audit Universe is reviewed and updated, and only then is audit risk assessment carried out and the auditable areas prioritized. The engagement work programme is a later, engagement-level document prepared while preparing for a particular audit under Para 2.3.\"\r\n  },\r\n  {\r\n    id: 118,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The concluding step in the flow for planning for Risk Based Internal Audit is:\",\r\n    options: [\r\n      \"Prioritization\",\r\n      \"Reviewing and updating of the Audit Universe\",\r\n      \"Audit risk assessment\",\r\n      \"Strategic review\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> \u2014 the flow narrows down to prioritization, which is the last step. This is what gives the plan its risk-based character: the auditable areas, once assessed for impact and likelihood, are taken up in the order of their risk significance, high-risk areas being covered more frequently than low-risk areas.\"\r\n  },\r\n  {\r\n    id: 119,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The sample Risk Registers annexed to the Operational Manual, referred to in the discussion on planning for Risk Based Internal Audit, were prepared by the Ministry of Agriculture for:\",\r\n    options: [\r\n      \"Pradhan Mantri Fasal Bima Yojana\",\r\n      \"Rashtriya Krishi Vikas Yojana\",\r\n      \"National Food Security Mission\",\r\n      \"Paramparagat Krishi Vikas Yojana\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.2 read with Exhibit I<\/b> \u2014 'Sample Risk Registers prepared by the Ministry of Agriculture for Rashtriya Krishi Vikas Yojana (RKVY) are given in EXHIBIT I.' The exhibit is illustrative of the Risk Registers which, under Para 1.5.1(5), the Internal Audit Wing is required to maintain for all audit units, schemes, programmes and projects.\"\r\n  },\r\n  {\r\n    id: 120,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following particulars recorded in the sample Risk Register:\\n1. Inherent risk description and its assessment in terms of impact and likelihood\\n2. Existing controls and the controls required\\n3. Residual risk after the existing controls\\n4. The control owner and the timelines for implementation of the required controls\\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>Exhibit I<\/b> \u2014 the columns of the sample Risk Register for RKVY are sub-process; inherent risk description; risk assessment in terms of impact and likelihood; identification and listing of controls, both existing and required; residual risk after existing controls, again in terms of impact and likelihood; frequency of control; control owner; and timelines for implementation of the required controls.\"\r\n  },\r\n  {\r\n    id: 121,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the sample Risk Register, the risk that the same project may be approved twice is sought to be controlled by:\",\r\n    options: [\r\n      \"Assigning a unique identification number to each project\",\r\n      \"Obtaining a certificate from the State Government in each case\",\r\n      \"Restricting approvals to one project per district in a year\",\r\n      \"Requiring prior concurrence of the internal audit wing\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Exhibit I, sanction of projects<\/b> \u2014 against the inherent risk of duplication, described as the same project being approved twice, the existing control listed is that each project is assigned a unique identification number, and no further control is stated to be required. Both the impact and the likelihood of this risk are rated low.\"\r\n  },\r\n  {\r\n    id: 122,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the sample Risk Register, the existing control against delayed receipt of funds from the Centre or the State is that:\",\r\n    options: [\r\n      \"Funds are released only against utilisation certificates for the previous release\",\r\n      \"The Centre does not release the next instalment till the State releases its own share\",\r\n      \"Funds are transferred directly to the beneficiaries through the Public Financial Management System\",\r\n      \"The State is required to keep the funds in a separate bank account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Exhibit I, funding of projects<\/b> \u2014 against the risk of delayed receipt of funds from the Centre\/State, the existing control recorded is that the Centre does not release the next instalment till the State releases its own share, the control required being the benchmarking of delays by States. Both the impact and the likelihood are rated high, and the residual risk after the existing control remains high on both counts.\"\r\n  },\r\n  {\r\n    id: 123,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the sample Risk Register, the control shown as 'required' against the risk of delay by States in approving projects is:\",\r\n    options: [\r\n      \"Reduction of the central share for the following year\",\r\n      \"Delisting of over-delayed projects from the shelf of projects for Central Government funding\",\r\n      \"Transfer of the approving power to the Central Government\",\r\n      \"Recovery of the interest on the funds held up\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Exhibit I, sanction of projects<\/b> \u2014 for the inherent risk of delay in approval of projects by States, rated high both for impact and for likelihood, the existing control is merely that letters are sent from the Centre to the States, and the control required is the delisting of over-delayed projects from the shelf of projects for Central Government funding. The illustration shows how a weak existing control leaves a high residual impact and calls for a stronger control to be put in place.\"\r\n  },\r\n  {\r\n    id: 124,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"While preparing for an audit, the tentative schedule decided for all the phases of the audit is required to be:\",\r\n    options: [\r\n      \"Approved by the Audit Committee before the field work begins\",\r\n      \"In line with the Audit Calendar of the respective Ministry\/Department\",\r\n      \"Communicated to the Office of the Controller General of Accounts\",\r\n      \"Settled with the auditee unit at the entry conference\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.3.1<\/b> \u2014 'Tentative schedule for all phases of the audit should be decided and it should be in line with the Audit Calendar of the respective Ministry\/ Department.' Two things follow: the schedule must cover <i>all<\/i> the phases and not the field work alone, and it must fit into the Ministry's own audit calendar.\"\r\n  },\r\n  {\r\n    id: 125,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The tentative schedule decided while preparing for an audit is required to cover:\",\r\n    options: [\r\n      \"The field work alone\",\r\n      \"The field work and the reporting stage alone\",\r\n      \"All the phases of the audit\",\r\n      \"Only such phases as fall within the financial year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.3.1<\/b> \u2014 the schedule is to be decided for 'all phases of the audit', which, read with Para 2.1.1, means planning and preparation, performance of the engagement, reporting upon the engagement and follow-up action. The schedule must also be aligned with the Audit Calendar of the Ministry\/Department concerned.\"\r\n  },\r\n  {\r\n    id: 126,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following statements:\\n1. Where the internal audit activity finds an unacceptable residual risk, the management is to be notified so that the risk can be addressed.\\n2. Where a Department has an unacceptable level of uncertainty about its controls, the Internal Audit Wing performs procedures to gain a better understanding of the residual risk.\\n3. The internal audit activity is required to identify the key control systems upon which the Ministry\/Department is most reliant.\\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: \"All three. Statements 1 and 3 are from <b>Para 2.2.2.1(6)<\/b>, under which the internal audit activity identifies areas of high inherent risk, high residual risk and the key control systems upon which the Ministry is most reliant, and notifies management of unacceptable residual risk. Statement 2 is from <b>Para 2.2.2.1(8)<\/b>.\"\r\n  },\r\n  {\r\n    id: 127,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following statements:\\n1. The internal audit process consists of four main phases, of which follow-up action is the last.\\n2. The Annual Internal Audit plan is presented to the Audit Committee, along with the impact of resource limitations, by 1st March every year.\\n3. Audit risk assessment in the planning flow is a function of impact and likelihood.\\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: \"All three are correct \u2014 statement 1 from <b>Para 2.1.1<\/b>, statement 2 from <b>Para 2.2.1.2<\/b>, and statement 3 from <b>Figure 2 under Para 2.2.2<\/b>, which shows the audit risk assessment step as impact multiplied by likelihood, leading to prioritization of the auditable areas.\"\r\n  },\r\n  {\r\n    id: 128,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"A sound internal control framework is essential to help a Ministry\/Department to attain its:\",\r\n    options: [\r\n      \"Outcome budget targets and staffing norms\",\r\n      \"Budgetary and expenditure targets alone\",\r\n      \"Compliance, financial reporting and operational goals\",\r\n      \"Statutory audit certification requirements\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.1<\/b> \u2014 'A sound internal control framework is essential to help a Ministry\/Department to attain its compliance, financial reporting and operational goals, minimize surprises and risks and allow it to successfully deal with change.' The three classes of goals \u2014 compliance, financial reporting and operational \u2014 correspond to the classical objectives of internal control, and the para adds two further benefits: minimising surprises and risks, and the capacity to deal successfully with change.\"\r\n  },\r\n  {\r\n    id: 129,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following which a sound internal control framework enables a Ministry\/Department to achieve:\\n1. Attainment of its compliance, financial reporting and operational goals\\n2. Minimisation of surprises and risks\\n3. Successful dealing with change\\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 3.1.1<\/b> lists all three consequences of a sound internal control framework \u2014 attainment of compliance, financial reporting and operational goals; minimisation of surprises and risks; and the ability to deal successfully with change. Internal control is thus presented not merely as a check against error and fraud but as an enabler of the Ministry's objectives.\"\r\n  },\r\n  {\r\n    id: 130,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following objectives which the internal audit activity has to ensure are met while conducting internal control evaluation:\\n1. Promote operational efficiency and effectiveness\\n2. Provide reliable financial information\\n3. Safeguard assets and records\\n4. Encourage adherence to prescribed policies\\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 3.1.2.1<\/b> requires the internal audit activity, while conducting internal control evaluation, to ensure that sound internal controls promote operational efficiency and effectiveness, provide reliable financial information, safeguard assets and records, encourage adherence to prescribed policies, comply with regulatory agencies, and correctly identify and measure liabilities. All four items listed here therefore find place among those objectives.\"\r\n  },\r\n  {\r\n    id: 131,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following:\\n1. Compliance with regulatory agencies\\n2. Correct identification and measurement of liabilities\\n3. Safeguarding of assets and records\\n4. Elimination of the need for external audit\\nHow many of the above are objectives of sound internal controls?\",\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: \"Three. <b>Para 3.1.2.1<\/b> lists compliance with regulatory agencies, correct identification and measurement of liabilities, and safeguarding of assets and records among the six objectives of sound internal controls, the others being promotion of operational efficiency and effectiveness, provision of reliable financial information, and encouragement of adherence to prescribed policies. Internal control never displaces external audit.\"\r\n  },\r\n  {\r\n    id: 132,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"All of the following are objectives of sound internal controls EXCEPT:\",\r\n    options: [\r\n      \"Promoting operational efficiency and effectiveness\",\r\n      \"Providing reliable financial information\",\r\n      \"Ensuring that every transaction is subjected to hundred per cent check by internal audit\",\r\n      \"Encouraging adherence to prescribed policies\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"The other three appear in the list of six objectives in <b>Para 3.1.2.1<\/b>. Hundred per cent checking is not an objective of internal control at all; on the contrary, <b>Para 3.3.1.1<\/b> defines audit sampling as the application of audit procedures to less than 100% of the items within a class of transactions, and 100% testing is mentioned in Para 3.3.2.3 only as something which CAATs make possible for electronic data.\"\r\n  },\r\n  {\r\n    id: 133,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding what Ministry officials need to do to achieve success in internal control:\\n1. They need to be knowledgeable about, and support, entity level controls.\\n2. They need to implement practical and effective internal controls specific to the particular Departmental needs.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.3<\/b> \u2014 to achieve success, Ministry officials need to 'be knowledgeable about and support, entity level controls' and to 'implement practical and effective internal controls specific to the particular Departmental needs'. Both limbs matter: an awareness of controls at the level of the entity as a whole, and controls tailored to the requirements of the particular Department.\"\r\n  },\r\n  {\r\n    id: 134,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The role of the Internal Audit Wing in relation to internal control is to audit the Ministry's\/Department's:\",\r\n    options: [\r\n      \"Recruitment rules and cadre structure\",\r\n      \"Annual financial statements and appropriation accounts\",\r\n      \"Internal control policies, practices and procedures\",\r\n      \"Outcome budget and strategic plan documents\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.4.1<\/b> \u2014 'The IAW's role is to audit a Ministry's\/Department's internal control policies, practices and procedures to ensure that controls are adequate to achieve the organization's mission.' Note the three-fold object of the audit \u2014 the policies, the practices and the procedures \u2014 so that the enquiry goes beyond the paper design of controls to the way they are actually operated.\"\r\n  },\r\n  {\r\n    id: 135,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The internal control policies, practices and procedures of a Ministry\/Department are audited by the Internal Audit Wing in order to ensure that the controls are adequate to:\",\r\n    options: [\r\n      \"Prevent every instance of error and fraud\",\r\n      \"Satisfy the requirements of the statutory auditor\",\r\n      \"Achieve the organization's mission\",\r\n      \"Justify the risk rating assigned to the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.4.1<\/b> \u2014 the audit of internal control policies, practices and procedures is 'to ensure that controls are adequate to achieve the organization's mission'. Adequacy is therefore measured against the mission of the organization, and not against an absolute standard of preventing every error, which no system of internal control can guarantee.\"\r\n  },\r\n  {\r\n    id: 136,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following means of internal control evaluation:\\n1. Questionnaires\/checklists\\n2. Flow charts\/narratives\\n3. Facilitated workshops\\n4. Control self-assessment\\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 3.1.5.1<\/b> lists exactly these four means of internal control evaluation \u2014 questionnaires\/checklists, flow charts\/narratives, facilitated workshops, and control self-assessment. A sample Internal Control Self-Assessment Checklist is annexed to the Manual as Exhibit II.\"\r\n  },\r\n  {\r\n    id: 137,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"All of the following are means of internal control evaluation EXCEPT:\",\r\n    options: [\r\n      \"Facilitated workshops\",\r\n      \"Control self-assessment\",\r\n      \"Flow charts and narratives\",\r\n      \"Interval sampling of vouchers\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.1.5.1<\/b> lists four means of internal control evaluation \u2014 questionnaires\/checklists, flow charts\/narratives, facilitated workshops and control self-assessment. Interval sampling is not a means of evaluating internal controls but a statistical sampling technique described in <b>Para 3.3.1.7<\/b>, under which the sample consists of all items placed at defined intervals, such as every tenth or fifteenth voucher.\"\r\n  },\r\n  {\r\n    id: 138,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following:\\n1. Questionnaires\\n2. Facilitated workshops\\n3. Control self-assessment\\n4. Computer Assisted Audit Techniques\\nHow many of the above are means of internal control evaluation?\",\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: \"Three \u2014 questionnaires (with checklists), facilitated workshops and control self-assessment are among the four means listed in <b>Para 3.1.5.1<\/b>, the fourth being flow charts\/narratives. CAATs are dealt with separately in <b>Para 3.3.2<\/b> as computer based tools which help auditors carry out tests on data or on the IT system, and are not listed as a means of internal control evaluation.\"\r\n  },\r\n  {\r\n    id: 139,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In order to conduct Risk Based Internal Audit, the Internal Audit Wing should be able to answer which of the following questions?\\n1. What is the risk maturity of the Ministry\/Department?\\n2. Whether risk profiling has been undertaken by the Ministry\/Department and to what extent it may be relied upon for audit planning\\n3. Whether individual audits are conducted to provide assurance that all inherent risks above the risk appetite are being properly managed and controlled\\nWhich of the 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 3.2.1.1<\/b> poses all three questions which the IAW must be able to answer in order to conduct RBIA. The footnote to the para refers the reader to 'Exhibit IV: Stages of Risk Based Internal Audit' of the Handbook on Internal Audit of Central Civil Ministries\/Departments.\"\r\n  },\r\n  {\r\n    id: 140,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In the context of conducting Risk Based Internal Audit, the relevance of risk profiling undertaken by the Ministry\/Department lies in:\",\r\n    options: [\r\n      \"The extent to which it may be relied upon for audit planning\",\r\n      \"Its being a substitute for the audit of individual risk areas\",\r\n      \"Its being binding on internal audit for scoring of risks\",\r\n      \"Its being a pre-condition for the constitution of the audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.1<\/b> asks 'Whether risk profiling has been undertaken by the Ministry\/Department and to what extent this may be relied upon for audit planning?' The profiling done by management is thus a source of assurance to be evaluated, and the extent of reliance is for internal audit to judge; it neither binds internal audit nor dispenses with individual audits.\"\r\n  },\r\n  {\r\n    id: 141,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In Risk Based Internal Audit, individual audits are conducted to provide assurance that all inherent risks above the risk appetite are being properly managed and controlled so as to:\",\r\n    options: [\r\n      \"Eliminate the risks altogether\",\r\n      \"Transfer them to the implementing agencies\",\r\n      \"Reduce them to within the risk appetite\",\r\n      \"Bring them within the materiality limit fixed for the audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.2.1.1<\/b> \u2014 the question posed is whether individual audits are conducted to provide assurance that 'all inherent risks above the risk appetite are being properly managed and controlled to reduce them to within the risk appetite'. The benchmark is therefore the organisation's risk appetite, and not the elimination of risk, which is neither possible nor economical.\"\r\n  },\r\n  {\r\n    id: 142,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The implementation and ongoing operation of Risk Based Internal Audit has:\",\r\n    options: [\r\n      \"Two stages\",\r\n      \"Three stages\",\r\n      \"Four stages\",\r\n      \"Five stages\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 'The implementation and ongoing operation of RBIA has three stages wherein the IAW shall: 1. Assess the risk maturity of the Ministry. 2. Assign the risks to an audit and set up the Risk and Audit Universe (RAU) and draw up a plan for carrying out audits, usually annual. 3. Carry out individual risk based audits and feedback the audit results into the RAU.'\"\r\n  },\r\n  {\r\n    id: 143,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The first stage in the implementation and ongoing operation of Risk Based Internal Audit is to:\",\r\n    options: [\r\n      \"Set up the Risk and Audit Universe\",\r\n      \"Assess the risk maturity of the Ministry\",\r\n      \"Carry out individual risk based audits\",\r\n      \"Draw up the annual plan for carrying out audits\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 the three stages begin with assessing the risk maturity of the Ministry. This is also the first of the three questions in <b>Para 3.2.1.1<\/b> which the IAW must be able to answer before it can conduct RBIA at all, since the degree of reliance internal audit can place on management's own risk processes depends upon that maturity.\"\r\n  },\r\n  {\r\n    id: 144,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In the stages of Risk Based Internal Audit, the expression 'RAU' refers to:\",\r\n    options: [\r\n      \"Risk Assessment Unit\",\r\n      \"Risk and Audit Universe\",\r\n      \"Risk Appetite Universe\",\r\n      \"Review and Assurance Unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 at the second stage the IAW is to 'Assign the risks to an audit and set up the Risk and Audit Universe (RAU) and draw up a plan for carrying out audits, usually annual'. The audit results of individual risk based audits are then fed back into the RAU at the third stage, which is what makes the process a continuing one.\"\r\n  },\r\n  {\r\n    id: 145,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Arrange the following stages of Risk Based Internal Audit in their correct order:\\n1. Carrying out individual risk based audits and feeding the audit results back into the Risk and Audit Universe\\n2. Assessing the risk maturity of the Ministry\\n3. Assigning the risks to an audit, setting up the Risk and Audit Universe and drawing up a plan for carrying out audits\",\r\n    options: [\r\n      \"2 - 3 - 1\",\r\n      \"3 - 2 - 1\",\r\n      \"2 - 1 - 3\",\r\n      \"1 - 2 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> sets out the three stages in this order: assess the risk maturity of the Ministry; assign the risks to an audit, set up the Risk and Audit Universe and draw up a plan for carrying out audits, usually annual; and carry out individual risk based audits and feed the audit results back into the RAU.\"\r\n  },\r\n  {\r\n    id: 146,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The plan drawn up for carrying out audits at the stage of setting up the Risk and Audit Universe is:\",\r\n    options: [\r\n      \"Usually annual\",\r\n      \"Usually for a period of three years\",\r\n      \"Prepared afresh for every engagement\",\r\n      \"Valid until the risk maturity of the Ministry changes\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 the second stage requires the IAW to assign the risks to an audit, set up the RAU and 'draw up a plan for carrying out audits, usually annual'. This is consistent with Chapter II, where the risk based Annual Audit Plan is the basic planning document, supplemented by a 3-Year Rolling Audit Programme.\"\r\n  },\r\n  {\r\n    id: 147,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In conducting Risk Based Internal Audit, the Internal Audit Wing provides assurance on which of the following?\\n1. Whether the processes used by management to identify all significant risks are effective\\n2. Whether risks are correctly assessed by management in order to prioritise them\\n3. Whether the responses to risks are appropriate and conform to the organisation's policies\\n4. Whether the controls used to manage key risks have been put into operation and are being monitored\\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 3.2.1.3<\/b> lists five areas on which the IAW provides assurance while conducting RBIA \u2014 the effectiveness of management's processes for identifying all significant risks; the correctness of the assessment (scoring) of risks so as to prioritise them; the appropriateness of the responses to risks and their conformity with the organisation's policies; the accuracy, timeliness and effectiveness of reporting of key risks to senior management; and whether the controls used to manage key risks have been put into operation and are being monitored.\"\r\n  },\r\n  {\r\n    id: 148,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In providing assurance under Risk Based Internal Audit, the reporting of key risks to senior management is examined with reference to whether it is:\",\r\n    options: [\r\n      \"Accurate, timely and effective\",\r\n      \"Made in the prescribed report template\",\r\n      \"Supported by sufficient and appropriate audit evidence\",\r\n      \"Confined to risks exceeding the materiality limit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.3(4)<\/b> \u2014 the IAW provides assurance on 'Whether reporting of key risks, to senior management is accurate, timely and effective.' All three attributes must be present: a report which is accurate but delayed, or timely but ineffective in conveying the exposure, does not satisfy the requirement.\"\r\n  },\r\n  {\r\n    id: 149,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following:\\n1. Whether the responses to risks conform to the organisation's policies\\n2. Whether risks are correctly scored by management in order to prioritise them\\n3. Whether the controls used to manage key risks are being monitored\\n4. Whether the audit report has been issued in a timely manner\\nHow many of the above are areas on which the Internal Audit Wing provides assurance in Risk Based Internal Audit?\",\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: \"Three \u2014 items 1, 2 and 3 are drawn from <b>Para 3.2.1.3(3), (2) and (5)<\/b>. Item 4 is a requirement of reporting quality dealt with in Chapters V and VI, where the audit report is required to be issued in a timely manner so as to facilitate initiation of appropriate remedial action; it is not one of the RBIA assurance areas.\"\r\n  },\r\n  {\r\n    id: 150,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In Risk Based Internal Audit, the assurance provided in respect of the scoring of risks by management relates to whether the risks are correctly assessed:\",\r\n    options: [\r\n      \"For inclusion in the annual financial statements\",\r\n      \"In order to prioritise them\",\r\n      \"For the purpose of fixing the sample size\",\r\n      \"So that they may be transferred to the implementing agency\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.3(2)<\/b> \u2014 the IAW provides assurance on 'Whether risks are correctly assessed (scored) by management, in order to prioritise them.' Scoring is the means by which risks are ranked, and prioritisation is what makes risk based auditing possible, as reflected in the planning flow in Chapter II where audit risk assessment (impact \u00d7 likelihood) leads to prioritization.\"\r\n  },\r\n  {\r\n    id: 151,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"'Audit sampling' means the application of audit procedures to:\",\r\n    options: [\r\n      \"All the items within a class of transactions\",\r\n      \"Less than 100% of the items within a class of transactions\",\r\n      \"Only such transactions as exceed the prescribed monetary limit\",\r\n      \"Only the transactions of the last month of the financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.1<\/b> \u2014 \\\"'Audit sampling' means the application of audit procedures to less than 100% of the items within a class of transactions.\\\" The same para explains the purpose: it enables 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.\"\r\n  },\r\n  {\r\n    id: 152,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Audit sampling enables the auditor to obtain and evaluate audit evidence about some characteristic of the items selected, in order to:\",\r\n    options: [\r\n      \"Form or assist in forming a conclusion concerning the population\",\r\n      \"Quantify the recoveries to be pointed out in the report\",\r\n      \"Determine the risk maturity of the Ministry\",\r\n      \"Satisfy the requirements of the statutory auditor\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.1<\/b> \u2014 sampling 'enables 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 sample is thus a means to a conclusion about the whole; that is why Para 3.3.1.3 warns that in the absence of a scientific basis of selection it becomes difficult to extrapolate the audit findings to the entire population.\"\r\n  },\r\n  {\r\n    id: 153,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In selecting audit areas on the basis of the risk of deviation from the norms, areas where discretion is exercised by the Department are normally considered:\",\r\n    options: [\r\n      \"Less risky than areas where the rule is clear and permits no deviation\",\r\n      \"More risky than areas where the rule is clear and permits no deviation\",\r\n      \"Equally risky as areas governed by clear rules\",\r\n      \"Outside the scope of internal audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.2<\/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.' Discretion admits of choice, and therefore of deviation from the norm, which is precisely the risk that internal audit assesses in selecting areas for examination.\"\r\n  },\r\n  {\r\n    id: 154,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding higher value transactions:\\n1. Higher value transactions are necessarily more risky than transactions of lower value.\\n2. Internal auditors normally choose to examine many higher value transactions, given the material impact of such transactions.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.2<\/b> \u2014 'while higher value transactions need not necessarily be more risky, internal auditors normally choose to examine many such transactions, given the material impact of such transactions'. Statement 1 is therefore wrong: value is a measure of materiality, not of risk; but materiality is a good reason for selecting the transaction for examination.\"\r\n  },\r\n  {\r\n    id: 155,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Materiality is NOT a consideration in the selection of transactions for examination where:\",\r\n    options: [\r\n      \"Compliance is required by law\",\r\n      \"The transactions relate to a centrally sponsored scheme\",\r\n      \"The population is homogenous\",\r\n      \"The transactions have been examined in a previous audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.2<\/b> \u2014 'Materiality, however, is not a consideration where compliance is required by law.' Where the law requires a thing to be done, the smallness of the amount involved furnishes no excuse for non-compliance, and audit cannot ignore the breach merely because the sum is trifling.\"\r\n  },\r\n  {\r\n    id: 156,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In the selection of audit areas, past audit reports are stated to provide a good guide to:\",\r\n    options: [\r\n      \"The control environment of an organization\",\r\n      \"The risk appetite fixed by the Audit Committee\",\r\n      \"The staffing pattern of the auditee unit\",\r\n      \"The materiality limit applicable to the engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.2<\/b> \u2014 'Past audit reports provide a good guide to control environment of an organization and internal auditors are invariably guided by these too when selecting audit areas.' The same para adds that past audits also yield valuable information for determining the sample size in future engagements, a point repeated in Para 3.3.1.6.\"\r\n  },\r\n  {\r\n    id: 157,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Vouchers relating to which month are invariably selected for examination, on the basis of past experience relating to the nature of expenditure in that month?\",\r\n    options: [\r\n      \"April\",\r\n      \"September\",\r\n      \"December\",\r\n      \"March\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.3.1.2<\/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 rush of expenditure in the closing month of the financial year, incurred to avoid lapse of budget provision, is a well-recognised risk area in Government audit.\"\r\n  },\r\n  {\r\n    id: 158,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding the selection of transactions on the basis of the auditor's experience, intuition and judgement:\\n1. In the absence of a scientific basis for selection, it becomes difficult to extrapolate the audit findings to the entire population.\\n2. The sheer simplicity of this sampling methodology makes it popular.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.3.1.3<\/b> \u2014 transactions are often selected by auditors on the basis of their experience, intuition and judgement; 'However, in the absence of a scientific basis for selection, it becomes difficult to extrapolate the audit findings to the entire population. However, the sheer simplicity of this sampling methodology makes it popular.' Both the weakness and the reason for its popularity are thus stated.\"\r\n  },\r\n  {\r\n    id: 159,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Statistical sampling eliminates bias because it ensures that:\",\r\n    options: [\r\n      \"Only high value items are selected for examination\",\r\n      \"All units of the population have an equal chance of selection\",\r\n      \"The sample is drawn by an officer other than the one conducting the audit\",\r\n      \"The entire population is examined wherever it is small\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.4<\/b> \u2014 'Since, this method ensures that all units of the population have an equal chance of selection, bias is eliminated.' The para adds that if audit findings are to be applied to the entire population, it is desirable to use the statistical sampling method, and that its theoretical underpinnings permit the auditors to assert their findings with a known degree of confidence.\"\r\n  },\r\n  {\r\n    id: 160,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The theoretical underpinnings of statistical sampling permit the auditors to assert their audit findings with:\",\r\n    options: [\r\n      \"Absolute certainty\",\r\n      \"A known degree of confidence\",\r\n      \"A margin of error fixed by the Audit Committee\",\r\n      \"The concurrence of the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.4<\/b> \u2014 'The theoretical underpinnings of statistical sampling also permit the auditors to assert their audit findings with a known \\\"degree of confidence\\\".' Statistical sampling does not yield certainty; what it yields is a measurable level of assurance, the level of confidence being one of the factors which, under Para 3.3.1.5, influences the sample size.\"\r\n  },\r\n  {\r\n    id: 161,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The two important issues to be settled during statistical sampling are:\",\r\n    options: [\r\n      \"Determination of the sample size and selection of the sampling technique\",\r\n      \"Determination of materiality and the level of precision\",\r\n      \"Selection of the audit criteria and the audit evidence\",\r\n      \"Fixing the quantum of audit and the audit calendar\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.5<\/b> \u2014 'Determination of the sample size and selection of the sampling technique are two important issues during statistical sampling.' The para then sets out the factors influencing sample size, and Para 3.3.1.7 describes the commonly used techniques \u2014 random number, interval, stratified and attribute sampling.\"\r\n  },\r\n  {\r\n    id: 162,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following factors which influence the sample size:\\n1. The purpose of audit\\n2. Population size and homogeneity\\n3. The required level of precision\\n4. The level of confidence\\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 3.3.1.5<\/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.' The enumeration is inclusive, and Para 3.3.1.6 adds that information from past audits of the organisation can also be used to determine the sample size in future engagements.\"\r\n  },\r\n  {\r\n    id: 163,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding the determination of the sample size:\\n1. For a smaller population, the entire group can be used as a sample.\\n2. For a homogenous population, a small sample size may suffice.\\n3. Using the entire population as a sample is not feasible for larger populations because of the cost considerations involved in the collection of data.\\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: \"All three are from <b>Para 3.3.1.6<\/b> \u2014 'For smaller population, the entire group can be used as a sample. However, this is not feasible with larger populations due to the cost considerations involved in the collection of the data in the form of questionnaires, etc.... Similarly, for homogenous population, a small sample size may suffice, but this would not hold good in other situations.'\"\r\n  },\r\n  {\r\n    id: 164,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In general, a sample size of what proportion would be considered reasonable?\",\r\n    options: [\r\n      \"Two per cent or more\",\r\n      \"Five per cent or more\",\r\n      \"Ten per cent or more\",\r\n      \"Twenty-five per cent or more\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.3.1.6<\/b> \u2014 'In general, a sample size of 10 percent or more would be considered reasonable.' This is a general norm only; the actual size turns on the factors in Para 3.3.1.5 \u2014 the purpose of audit, the size and homogeneity of the population, and the required levels of precision and confidence \u2014 and on the experience of past audits of the organisation.\"\r\n  },\r\n  {\r\n    id: 165,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The sampling technique under which, once all items in the population have been numbered, a random number generator is used to select the sample, is:\",\r\n    options: [\r\n      \"Interval sampling\",\r\n      \"Stratified sampling\",\r\n      \"Attribute sampling\",\r\n      \"Random number sampling\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 'Random Number sampling: once all items in the population have been numbered, a random number generator can be used to select the sample.' Being a statistical method, it satisfies the requirement in Para 3.3.1.4 that all units of the population have an equal chance of selection, so that bias is eliminated.\"\r\n  },\r\n  {\r\n    id: 166,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In interval sampling, the interval is decided by:\",\r\n    options: [\r\n      \"The size of the population and the number of vouchers required for examination\",\r\n      \"The materiality limit fixed for the engagement\",\r\n      \"The number of auditors deployed on the assignment\",\r\n      \"The level of confidence prescribed by the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 in interval sampling the sample consists of all items placed at defined intervals, so that in an expenditure audit the internal auditor may select every tenth, fifteenth or thirty-fifth voucher for examination, 'The interval would be decided by the size of the population and the number of vouchers required for examination.'\"\r\n  },\r\n  {\r\n    id: 167,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The sampling method used when the population can be divided into discrete homogenous groups, a pre-decided number of items then being selected from each group, is:\",\r\n    options: [\r\n      \"Random number sampling\",\r\n      \"Interval sampling\",\r\n      \"Stratified sampling\",\r\n      \"Attribute sampling\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 'Stratified Sampling method: is used when the population can be divided into discrete homogenous groups and then a pre-decided number of items are selected from each group for examination.' The rationale connects with Para 3.3.1.6, under which a small sample suffices for a homogenous population; stratification creates such homogeneity within each group.\"\r\n  },\r\n  {\r\n    id: 168,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Attribute sampling is particularly useful to the auditor because it:\",\r\n    options: [\r\n      \"Helps evaluate internal controls over a large number of similarly characterized transactions\",\r\n      \"Assures selection of the highest value transactions in the population\",\r\n      \"Dispenses with the need to determine the sample size\",\r\n      \"Enables findings to be extrapolated without any statistical basis\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 attribute sampling selects all those items that have certain attributes or characteristics, and 'This type of sampling will help the auditor evaluate internal controls over a large number of similarly characterized transactions.' It is described as more objective in nature, the item being chosen depending upon the compliance (yes) or non-compliance (no) of the transaction with policy, procedures and set standards.\"\r\n  },\r\n  {\r\n    id: 169,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code 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. Items possessing certain characteristics, judged by compliance or non-compliance with policy and procedure\\n2. All items placed at defined intervals, such as every tenth or fifteenth voucher\\n3. Numbering of all items in the population followed by use of a random number generator\\n4. Division of the population into discrete homogenous groups, a pre-decided number of items being taken from each\",\r\n    options: [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-3, B-2, C-1, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> describes the four commonly used statistical sampling techniques exactly in these terms \u2014 random number sampling by numbering the population and using a random number generator; interval sampling by taking all items at defined intervals; stratified sampling by dividing the population into discrete homogenous groups and drawing a pre-decided number from each; and attribute sampling by selecting items possessing certain attributes, tested on a yes\/no basis of compliance.\"\r\n  },\r\n  {\r\n    id: 170,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Computer Assisted Audit Techniques are:\",\r\n    options: [\r\n      \"Statutory requirements prescribed for the audit of computerised units\",\r\n      \"Computer based tools which help auditors in carrying out various tests on data or on the IT system\",\r\n      \"Software applications used by Ministries for maintaining their accounts\",\r\n      \"Techniques for evaluating the internal control framework of an IT department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.2.2<\/b> \u2014 'CAATs are computer based tools, which can help auditors in carrying out various tests on Data or IT System. They are especially useful when significant volume of data is available electronically.' The preceding para explains the need: manual audit limits the amount of data that can be audited, especially within a given time frame.\"\r\n  },\r\n  {\r\n    id: 171,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following which Computer Assisted Audit Techniques facilitate:\\n1. Examination and analysis of electronic records\\n2. 100% testing of data in a short span of time\\n3. Repeated tests on different files and data\\n4. Standardisation of audit activity\\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 3.3.2.3<\/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 ability to test the entire population is what distinguishes CAATs from the sampling approach described in Para 3.3.1.\"\r\n  },\r\n  {\r\n    id: 172,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Products available for computer aided audit exist in two broad categories, namely:\",\r\n    options: [\r\n      \"Open source tools and proprietary tools\",\r\n      \"Tools used as an 'add on' to an already installed programme, and General Purpose Audit Software available off-the-shelf\",\r\n      \"Tools for financial audit and tools for performance audit\",\r\n      \"Tools maintained by the Ministry and tools maintained by the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.2.3<\/b> \u2014 the 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. These are developed to meet the specific requirements of Auditors.'\"\r\n  },\r\n  {\r\n    id: 173,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements:\\n1. IDEA stands for Interactive Data Extraction and Analysis.\\n2. ACL stands for Audit Command Language.\\n3. Both are commonly used General Purpose Audit Software.\\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 3.3.2.3<\/b> \u2014 'Commonly used General Purpose Audit Software includes IDEA (Interactive Data Extraction and Analysis) and ACL (Audit Command Language).' The expansion of IDEA also appears in the list of acronyms prefixed to the Manual. Such software is ready built and available off-the-shelf, being developed to meet the specific requirements of auditors.\"\r\n  },\r\n  {\r\n    id: 174,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In relation to Computer Assisted Audit Techniques, the Manual considers it desirable that the Internal Audit Wings should:\",\r\n    options: [\r\n      \"Train the internal audit staff to use these tools in the conduct of audit engagements\",\r\n      \"Outsource all data analysis to specialist firms\",\r\n      \"Restrict their use to units where the entire accounting is computerised\",\r\n      \"Obtain the prior approval of the Audit Committee before using such tools\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.2.3<\/b> \u2014 'It is desirable that Internal Audit Wings should train the internal audit staff to use these tools in conduct of audit engagements.' This complements <b>Para 1.5.1(6)<\/b>, which requires auditors to be provided opportunities for developing audit knowledge, skills and training on schemes, programmes and audit tools.\"\r\n  },\r\n  {\r\n    id: 175,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The stated difficulty which large electronic databases present to the auditor is that:\",\r\n    options: [\r\n      \"Electronic records cannot be treated as audit evidence\",\r\n      \"They pose a formidable challenge if the relevant data has to be manually extracted\",\r\n      \"They cannot be subjected to hundred per cent testing\",\r\n      \"They are ordinarily not available to internal audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.2.1<\/b> \u2014 with increasing computerization of Government operations, large volumes of electronic data and databases are present in Ministries and Departments, and 'The large databases however, pose a formidable challenge if relevant data has to be manually extracted from this data.' That is precisely the difficulty which CAATs are designed to overcome, since they permit 100% testing of data in a short span of time.\"\r\n  },\r\n  {\r\n    id: 176,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The stage which follows planning and preparing for the audit engagement is:\",\r\n    options: [\r\n      \"The follow-up of the previous audit report\",\r\n      \"The preliminary risk assessment of the scheme or programme\",\r\n      \"The reporting of the results of the engagement\",\r\n      \"The actual conduct of internal audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.1.1<\/b> \u2014 'The next stage after planning and preparing for audit engagement is the actual conduct of internal audit.' This corresponds to the second of the four phases of the internal audit process listed in Para 2.1.1, namely performing the audit engagement; the preliminary risk assessment belongs to the planning stage, and reporting and follow-up to the phases dealt with in Chapter V.\"\r\n  },\r\n  {\r\n    id: 177,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following stages in performing an audit engagement:\\n1. Intimation of audit\\n2. Opening meeting\\n3. Performing internal audit field work\\n4. Conducting exit meeting\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 3 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 4.2 read with Figure 3<\/b> \u2014 the various stages in performing an audit engagement are intimation of audit, opening meeting (entry conference), performing internal audit field work, and conducting exit meeting. All four are therefore correct.\"\r\n  },\r\n  {\r\n    id: 178,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Arrange the following stages of an audit engagement in their correct order:\\n1. Conducting the exit meeting\\n2. Intimation of audit\\n3. Performing internal audit field work\\n4. Opening meeting\",\r\n    options: [\r\n      \"2 - 4 - 3 - 1\",\r\n      \"4 - 2 - 3 - 1\",\r\n      \"2 - 3 - 4 - 1\",\r\n      \"2 - 4 - 1 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> \u2014 the sequence runs from intimation of audit, to the opening meeting or entry conference, to the performance of the internal audit field work, and finally to the exit meeting. The order is consistent with Para 1.5.2, under which the audit memorandum precedes the audit by at least a month, the entry conference is held on the first day, and a formal exit conference concludes the field work.\"\r\n  },\r\n  {\r\n    id: 179,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"In performing an audit engagement, the stage which immediately follows the intimation of audit is:\",\r\n    options: [\r\n      \"Performing internal audit field work\",\r\n      \"Development of audit observations\",\r\n      \"Conducting the exit meeting\",\r\n      \"The opening meeting\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> \u2014 after the audit unit is informed of the schedule of the audit, the engagement begins with the opening meeting, described in Para 4.2.2 as the entry conference. Development of audit observations is not a separate stage; it takes place within the field work stage under Para 4.2.3.3.\"\r\n  },\r\n  {\r\n    id: 180,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The concluding stage in performing an audit engagement is:\",\r\n    options: [\r\n      \"The issue of the approved audit report\",\r\n      \"The submission of the Action Taken Report by the auditee unit\",\r\n      \"Conducting the exit meeting\",\r\n      \"The review of the working papers by the Chief Audit Executive\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> \u2014 the last of the four stages of the engagement is the conduct of the exit meeting; Para 1.5.2(7) similarly provides that a formal exit conference concludes the audit field work. The issue of the approved report and the Action Taken Report belong to the reporting and follow-up phases dealt with in Chapter V.\"\r\n  },\r\n  {\r\n    id: 181,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"All of the following are stages in performing an audit engagement EXCEPT:\",\r\n    options: [\r\n      \"Intimation of audit\",\r\n      \"Opening meeting\",\r\n      \"Follow-up action on the audit report\",\r\n      \"Conducting exit meeting\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> lists four stages \u2014 intimation of audit, opening meeting, performing internal audit field work and conducting exit meeting. Follow-up action is not a stage of the engagement but the fourth and last phase of the internal audit process under Para 2.1.1, dealt with in Chapter V, where the CAE is required to establish a follow-up process to monitor implementation of management actions.\"\r\n  },\r\n  {\r\n    id: 182,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Before the commencement of audit, the audit unit is required to be informed about:\",\r\n    options: [\r\n      \"The names of the officials whose work will be test-checked\",\r\n      \"The schedule of the audit\",\r\n      \"The sampling technique proposed to be adopted\",\r\n      \"The risk rating assigned to it in the Audit Universe\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.1.1<\/b> \u2014 'Before commencement of audit, the audit unit should be informed about the schedule of the audit.' This is the stage of intimation of audit shown as the first step in Figure 3, and it is given effect to through the audit memorandum which, under Para 1.5.2(1), is issued at least one month prior to the planned audit so that the entity has sufficient time to make proper arrangements.\"\r\n  },\r\n  {\r\n    id: 183,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Internal audit engagements normally start with an entry conference with:\",\r\n    options: [\r\n      \"The Head of Department\/Head of Office of the organisation being audited\",\r\n      \"The Chief Accounting Authority of the Ministry\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Programme Division administering the scheme\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.2.1<\/b> \u2014 'Internal Audit engagements normally start with an entry conference with the Head of Department\/Head of Office of the organisation being audited.' Under Para 1.5.2(3) it is the Head of the Audit Team who attends this conference with the senior officers, on the first day of the audit.\"\r\n  },\r\n  {\r\n    id: 184,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The opening meeting held at the beginning of an internal audit engagement is also known as the:\",\r\n    options: [\r\n      \"Preliminary survey\",\r\n      \"Facilitated workshop\",\r\n      \"Entry conference\",\r\n      \"Control self-assessment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.2 and Figure 3<\/b> use the two expressions interchangeably \u2014 'Opening Meeting (Entry Conference)'. The preliminary survey and control self-assessment are different devices altogether: the former is a planning-stage exercise under Chapter II and the latter one of the means of internal control evaluation listed in Para 3.1.5.1.\"\r\n  },\r\n  {\r\n    id: 185,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Which of the following audits do NOT have any entry conference?\",\r\n    options: [\r\n      \"Audits of schemes implemented through State Governments\",\r\n      \"Audits with an element of surprise\",\r\n      \"Audits conducted by an outsourced agency\",\r\n      \"Audits of units rated as low risk in the Audit Universe\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.2.4<\/b> \u2014 'Note: Audits with an element of surprise do not have any entry conference.' The reason is self-evident: the object of an entry conference under Paras 4.2.2.1 and 1.5.2(3) is to intimate the entity and settle logistics with it, which would defeat the very element of surprise.\"\r\n  },\r\n  {\r\n    id: 186,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following statements regarding the opening meeting in an internal audit engagement:\\n1. Internal audit engagements normally start with an entry conference with the Head of Department\/Head of Office of the organisation being audited.\\n2. The opening meeting is the second of the stages in performing an audit engagement.\\n3. Audits with an element of surprise do not have any entry conference.\\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: \"All three are correct. Statement 1 is from <b>Para 4.2.2.1<\/b>; statement 2 follows from <b>Figure 3<\/b>, where the opening meeting comes after the intimation of audit and before the field work; and statement 3 from the note in <b>Para 4.2.2.4<\/b>.\"\r\n  },\r\n  {\r\n    id: 187,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Working papers are required to be appropriately indexed and to contain:\",\r\n    options: [\r\n      \"The requisite evidence to support the audit observation\",\r\n      \"The replies of the auditee unit to each observation\",\r\n      \"The minutes of every meeting held during the audit\",\r\n      \"A copy of the risk register of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.2<\/b> \u2014 'The working papers should be appropriately indexed and should have the requisite evidence to support the audit observation.' This dovetails with Para 1.5.2(6), under which the Head of the Audit Team must ensure that sufficient evidence is collected by the team members in support of the audit observations and findings, and with Para 1.5.3(6), under which the Team Members maintain the records of the working papers.\"\r\n  },\r\n  {\r\n    id: 188,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The referencing and cross-referencing of the working papers with the relevant audit observations is prescribed in order to:\",\r\n    options: [\r\n      \"Reduce the volume of the working papers to be retained\",\r\n      \"Enable the audit report to be issued without the approval of the Chief Audit Executive\",\r\n      \"Make the working papers more meaningful and useful for stakeholders\",\r\n      \"Dispense with the need for an exit meeting with the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.2<\/b> \u2014 'There should be referencing and cross-referencing of the working papers with the relevant audit observations to make it more meaningful and useful for stakeholders.' The object is thus the utility of the record to those who use it, and not economy in record-keeping.\"\r\n  },\r\n  {\r\n    id: 189,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following statements regarding working papers:\\n1. They should be appropriately indexed.\\n2. They should contain the requisite evidence to support the audit observation.\\n3. They should be referenced and cross-referenced with the relevant audit observations.\\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: \"All three requirements are laid down in <b>Para 4.2.3.2<\/b>. Indexing organises the file, the evidence gives the observation its support, and the referencing and cross-referencing establish the link between the two, so that a reader can trace every observation to the material on which it rests.\"\r\n  },\r\n  {\r\n    id: 190,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Audit observations emerge through a process of comparing:\",\r\n    options: [\r\n      \"The current year's expenditure with that of the previous year\",\r\n      \"'What should exist' with 'what exists'\",\r\n      \"The inherent risk with the residual risk\",\r\n      \"The approved audit plan with the audit programme actually executed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'Audit observations emerge through a process of comparing \\\"what should exist\\\" (the audit criteria) with \\\"what exists\\\" (the audit evidence or audit conclusion).' The same idea underlies the five-C framework in Chapter V, where criteria denote what should exist and condition what exists.\"\r\n  },\r\n  {\r\n    id: 191,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"In the development of audit observations, 'what should exist' denotes:\",\r\n    options: [\r\n      \"The audit criteria\",\r\n      \"The audit evidence\",\r\n      \"The audit conclusion\",\r\n      \"The audit recommendation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'what should exist' is the audit criteria, while 'what exists' is the audit evidence or audit conclusion. Chapter V defines criteria in the same sense \u2014 the benchmarks or expectations, such as a policy, standard operating procedure or norm, against which audit evidence is compared.\"\r\n  },\r\n  {\r\n    id: 192,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"In the development of audit observations, 'what exists' denotes:\",\r\n    options: [\r\n      \"The audit criteria\",\r\n      \"The audit evidence or audit conclusion\",\r\n      \"The corrective action recommended\",\r\n      \"The consequence of the deficiency noticed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'what exists' is described as the audit evidence or audit conclusion, as against 'what should exist', which is the audit criteria. The difference between the two is the variance which the auditor then evaluates and documents as an observation.\"\r\n  },\r\n  {\r\n    id: 193,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Where there is a difference between 'what exists' and 'what should exist', the auditor is required to assess:\",\r\n    options: [\r\n      \"The effect, impact and cause associated with the variance\",\r\n      \"The materiality of the transaction and the sample size\",\r\n      \"The risk maturity of the Ministry and its risk appetite\",\r\n      \"The adequacy of the staffing of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'When there is a difference between \\\"what exists\\\" and \\\"what should exist,\\\" the auditor assesses the effect, impact (consequence) and cause associated with the variance and documents it as an observation.' The elements of effect or consequence and of cause are carried into the five-C framework of Chapter V, under which cause answers the question why it happened and consequence what effect it had.\"\r\n  },\r\n  {\r\n    id: 194,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The difference assessed by the auditor between 'what exists' and 'what should exist' is:\",\r\n    options: [\r\n      \"Reported orally at the exit meeting and not recorded\",\r\n      \"Documented as an observation\",\r\n      \"Referred to the Chief Audit Executive for a decision before it is recorded\",\r\n      \"Ignored unless it exceeds the materiality limit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 the auditor assesses the effect, impact and cause associated with the variance 'and documents it as an observation'. Documentation is thus an integral part of the development of an observation, which is consistent with Para 4.2.3.2, requiring the working papers to carry the requisite evidence in support of the audit observation.\"\r\n  },\r\n  {\r\n    id: 195,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following which the accumulation of audit observations provides the auditor with a foundation to develop:\\n1. The audit engagement conclusions\\n2. The recommendations, that is, the corrective action\\n3. The audit report\\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 4.2.3.3<\/b> \u2014 'The accumulation of observations provides the auditor with the necessary foundation on which to develop the audit engagement conclusions, recommendations (corrective action) and audit report.' All three therefore rest upon the observations built up during the field work.\"\r\n  },\r\n  {\r\n    id: 196,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Expression used in developing an audit observation)\\nA. Audit criteria\\nB. Audit evidence or audit conclusion\\nC. Consequence\\nD. Recommendation\\nList-II (Meaning)\\n1. What exists\\n2. Corrective action\\n3. What should exist\\n4. Impact of the variance\",\r\n    options: [\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      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 the audit criteria are 'what should exist'; the audit evidence or audit conclusion is 'what exists'; the consequence is the impact associated with the variance; and the recommendation is the corrective action. The same vocabulary reappears in the five-C framework of Chapter V \u2014 criteria, condition, consequence, cause and corrective action.\"\r\n  },\r\n  {\r\n    id: 197,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following:\\n1. Working papers are appropriately indexed and carry the requisite evidence supporting the audit observation.\\n2. Audit observations emerge from a comparison of the audit criteria with the audit evidence.\\n3. The accumulation of observations forms the foundation for the engagement conclusions and the audit report.\\n4. Audits with an element of surprise are preceded by an entry conference.\\nHow many of the above statements 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: \"Three. Statements 1, 2 and 3 are drawn from <b>Paras 4.2.3.2 and 4.2.3.3<\/b>. Statement 4 is the reverse of the note in <b>Para 4.2.2.4<\/b>, which says in terms that audits with an element of surprise do not have any entry conference.\"\r\n  },\r\n  {\r\n    id: 198,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The results of the audit are required to be communicated by the internal auditor:\",\r\n    options: [\r\n      \"Only after the Action Taken Report is received from the auditee unit\",\r\n      \"In a timely manner\",\r\n      \"Within thirty days of the close of the financial year\",\r\n      \"Only after the observations have been accepted by the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'The Internal Auditor must communicate the results of the audit in a timely manner.' Timeliness is emphasised throughout the Manual: Para 1.5.2(9) requires the Head of the Audit Team to ensure that the approved Audit Report is issued within the prescribed timeline, and Chapter VI asks whether the report was issued in a timely manner so as to facilitate initiation of appropriate remedial action.\"\r\n  },\r\n  {\r\n    id: 199,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The final communication of the engagement results by the internal auditor must contain:\",\r\n    options: [\r\n      \"The working papers relied upon for each observation\",\r\n      \"A statement of the recoveries effected during the audit\",\r\n      \"An opinion and\/or conclusions\",\r\n      \"A certificate of the correctness of the accounts of the unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'Final communication of the engagement results by the internal auditor must contain an opinion and\/or conclusions.' The working papers are not part of the communication to the auditee; under Para 1.5.2(8) they accompany the draft report presented to the Chief Audit Executive.\"\r\n  },\r\n  {\r\n    id: 200,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Where an overall opinion is issued on an audit area or activity, it must take into account:\",\r\n    options: [\r\n      \"The risk appetite fixed by the Programme Division\",\r\n      \"The views of the Comptroller and Auditor General on that area\",\r\n      \"The expectations of the Ministry\",\r\n      \"The materiality limit adopted for the sample\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'where an overall opinion is issued on an audit area or activity, it must take into account the expectations of the Ministry and must be supported by sufficient, reliable, relevant and useful information'. Two conditions therefore attach to an overall opinion: regard to the Ministry's expectations, and support by information of the prescribed quality.\"\r\n  },\r\n  {\r\n    id: 201,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Consider the following attributes which the information supporting an overall opinion must possess:\\n1. Sufficient\\n2. Reliable\\n3. Relevant\\n4. Useful\\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 5.1.1<\/b> \u2014 an overall opinion 'must be supported by sufficient, reliable, relevant and useful information'. All four attributes must be present together; Chapter IV builds on the same idea by requiring the auditor to determine the overall sufficiency and appropriateness of the evidence to form a reasonable basis for the findings and conclusions.\"\r\n  },\r\n  {\r\n    id: 202,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Where an unfavourable overall opinion is issued, the internal auditor is required to:\",\r\n    options: [\r\n      \"Obtain the prior concurrence of the auditee unit\",\r\n      \"Refer the matter to the Audit Committee before issue of the report\",\r\n      \"State the reason for such opinion\",\r\n      \"Restrict the opinion to the areas covered by the sample\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'The reason for an unfavourable overall opinion must be stated.' The requirement is one of transparency: an adverse conclusion on an audit area or activity cannot be left unexplained, and the reader of the report must be able to see the basis on which it rests.\"\r\n  },\r\n  {\r\n    id: 203,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Consider the following statements regarding communication of the results of an engagement:\\n1. The results must be communicated in a timely manner.\\n2. The final communication must contain an opinion and\/or conclusions.\\n3. An overall opinion must be supported by sufficient, reliable, relevant and useful information.\\n4. The reason for an unfavourable overall opinion must be stated.\\nHow many of the above statements 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: 3,\r\n    explanation: \"All four are drawn from <b>Para 5.1.1<\/b>, which prescribes timeliness of communication, the content of the final communication, the twin conditions attaching to an overall opinion, and the obligation to state the reason where the overall opinion is unfavourable. The footnote to the para refers to Guideline No. 31, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 204,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The audit observations are required to be developed by using the 5-C framework with reference to:\",\r\n    options: [\r\n      \"The sample selected for examination\",\r\n      \"The risk rating of the auditee unit\",\r\n      \"The engagement objectives\",\r\n      \"The observations of the previous internal audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1<\/b> \u2014 'The audit observations should be developed by using 5C framework with reference to engagement objectives.' The engagement objectives thus anchor the framework, which is consistent with Chapter II, where the engagement objective is required to include all the significant risks identified in the preliminary risk assessment.\"\r\n  },\r\n  {\r\n    id: 205,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Consider the following elements of the 5-C framework:\\n1. Criteria\\n2. Condition\\n3. Consequence\\n4. Cause\\n5. Corrective action\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 4 and 5 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 2, 3, 4 and 5\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 5.2.1.1 to 5.2.1.5 read with Figure 4<\/b> \u2014 the five elements of the framework are criteria (what should exist), condition (what exists), consequence or effect or impact (what effect did it have), cause (why did it happen) and corrective action or recommendation (what should be done).\"\r\n  },\r\n  {\r\n    id: 206,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"All of the following are elements of the 5-C framework EXCEPT:\",\r\n    options: [\r\n      \"Condition\",\r\n      \"Confidence\",\r\n      \"Cause\",\r\n      \"Corrective action\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"The five elements under <b>Paras 5.2.1.1 to 5.2.1.5<\/b> are criteria, condition, consequence, cause and corrective action. 'Confidence' has no place in the framework; the expression 'degree of confidence' occurs in Chapter III, where the theoretical underpinnings of statistical sampling are said to permit the auditor to assert his findings with a known degree of confidence.\"\r\n  },\r\n  {\r\n    id: 207,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, the element which answers the question 'What should exist?' is:\",\r\n    options: [\r\n      \"Condition\",\r\n      \"Consequence\",\r\n      \"Criteria\",\r\n      \"Cause\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.1<\/b> \u2014 'Criteria: What should exist? The benchmarks or expectations identified as the basis against which audit evidence is compared. (E.g. Policy, SOP, Norm etc.)' The same expression is used in Chapter IV, where audit observations are said to emerge from comparing what should exist, that is the audit criteria, with what exists.\"\r\n  },\r\n  {\r\n    id: 208,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, criteria are described as:\",\r\n    options: [\r\n      \"The factual evidence found in the course of the audit\",\r\n      \"The risk or exposure resulting from a deficiency\",\r\n      \"The benchmarks or expectations identified as the basis against which audit evidence is compared\",\r\n      \"The actions suggested to correct the situation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.1<\/b> \u2014 criteria are 'The benchmarks or expectations identified as the basis against which audit evidence is compared', a policy, standard operating procedure or norm being given as examples. Option (a) is the definition of condition under Para 5.2.1.2, option (c) of consequence under Para 5.2.1.3 and option (d) of corrective action under Para 5.2.1.5.\"\r\n  },\r\n  {\r\n    id: 209,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Which of the following are given as examples of audit criteria?\\n1. Policy\\n2. Standard operating procedure\\n3. Norm\\nSelect the correct answer using the code given below:\",\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 5.2.1.1<\/b> gives policy, SOP and norm as illustrations of the benchmarks or expectations which constitute the criteria. Anything which lays down what ought to be done \u2014 a rule, an order, a scheme guideline \u2014 can serve as the criterion against which the audit evidence is measured.\"\r\n  },\r\n  {\r\n    id: 210,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, 'condition' means:\",\r\n    options: [\r\n      \"The factual evidence found in the course of the audit\",\r\n      \"The benchmark against which the evidence is compared\",\r\n      \"The likely reason for the deviation noticed\",\r\n      \"The exposure of the institution to risk\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.2<\/b> \u2014 'Condition: What exists? The factual evidence found in the course of the audit.' The para adds that the condition identifies the nature and the extent of the observation, and that a clear and accurate statement of condition evolves from the auditor's comparison of actual evidence with appropriate criteria.\"\r\n  },\r\n  {\r\n    id: 211,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The element of the 5-C framework which identifies the nature and the extent of the observation is:\",\r\n    options: [\r\n      \"Criteria\",\r\n      \"Condition\",\r\n      \"Cause\",\r\n      \"Corrective action\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.2.1.2<\/b> \u2014 'The condition identifies the nature and the extent of the observation.' Its statement must be clear and accurate, and it evolves from the auditor's comparison of the actual evidence found during the audit with the appropriate criteria.\"\r\n  },\r\n  {\r\n    id: 212,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"A clear and accurate statement of condition evolves from the auditor's comparison of:\",\r\n    options: [\r\n      \"One year's figures with those of the preceding year\",\r\n      \"The audit plan with the audit programme executed\",\r\n      \"The inherent risk with the residual risk\",\r\n      \"The actual evidence with the appropriate criteria\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.2.1.2<\/b> \u2014 'A clear and accurate statement of condition evolves from the auditor's comparison of actual evidence with appropriate criteria.' This is the same comparison described in Chapter IV, where audit observations are said to emerge through comparing what should exist with what exists.\"\r\n  },\r\n  {\r\n    id: 213,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, the consequence or effect records:\",\r\n    options: [\r\n      \"The reason why the deviation occurred\",\r\n      \"The corrective action required to be taken\",\r\n      \"The risk or exposure to the institution and\/or others as a result of the difference between the criteria and the condition\",\r\n      \"The benchmark that ought to have been observed\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.3<\/b> \u2014 'Consequence\/ Effect\/ Impact: What effect did it have? The risk or exposure to the institution and\/or others as a result of the difference between the criteria and the condition should be recorded.' The para adds that the effect establishes the actual or potential impact of the condition.\"\r\n  },\r\n  {\r\n    id: 214,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The significance of a condition is usually judged by:\",\r\n    options: [\r\n      \"Its effect\",\r\n      \"Its cause\",\r\n      \"The criteria applied to it\",\r\n      \"The corrective action proposed\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.3<\/b> \u2014 'The significance of a condition is usually judged by its effect. It can be expressed in quantitative terms.' The effect establishes the actual or potential impact of the condition, so that a deviation which carries no material consequence would rank lower in significance than one which exposes the institution to serious risk.\"\r\n  },\r\n  {\r\n    id: 215,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"To warrant reporting, an effect should be sufficiently serious to justify:\",\r\n    options: [\r\n      \"The inclusion of the unit in the next year's audit plan\",\r\n      \"A change in the criteria applied by the auditor\",\r\n      \"A reference to the Audit Committee for its directions\",\r\n      \"The action, and the related cost, to correct the difference\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.2.1.3<\/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 test is thus one of cost-benefit: a deficiency whose correction would cost more than the exposure it creates does not merit reporting.\"\r\n  },\r\n  {\r\n    id: 216,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, the element which answers the question 'Why did it happen?' is:\",\r\n    options: [\r\n      \"Condition\",\r\n      \"Consequence\",\r\n      \"Cause\",\r\n      \"Criteria\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.4<\/b> \u2014 'Cause: Why did it happen? The possible or likely reason for the difference between the expected and actual condition should be explored.' The para notes that the cause may be obvious, or may have to be identified by deductive reasoning.\"\r\n  },\r\n  {\r\n    id: 217,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Where similar causes are identified for a number of audit observations, this may:\",\r\n    options: [\r\n      \"Justify the exclusion of the observations from the report\",\r\n      \"Highlight an underlying theme to which an audit recommendation should be addressed\",\r\n      \"Require the observations to be merged into a single condition\",\r\n      \"Warrant a change of the audit criteria applied\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.2.1.4<\/b> \u2014 'The identification of similar causes for a number of observations may highlight an underlying theme to which an audit recommendation should be addressed.' Recurring causes point to a systemic weakness, and a recommendation aimed at that weakness is worth more than several recommendations directed at individual instances.\"\r\n  },\r\n  {\r\n    id: 218,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Identification of the cause of an unsatisfactory condition is described as:\",\r\n    options: [\r\n      \"A prerequisite to making a meaningful recommendation for corrective action\",\r\n      \"Optional where the effect can be quantified\",\r\n      \"The responsibility of the auditee unit and not of the auditor\",\r\n      \"Necessary only where the risk is rated as high\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.4<\/b> \u2014 'Identification of the cause of an unsatisfactory condition is a prerequisite to making a meaningful recommendation for corrective action.' The logic is carried into Para 5.2.1.5, which requires the recommended action to address the cause and not just the symptoms.\"\r\n  },\r\n  {\r\n    id: 219,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, corrective action or recommendation denotes the actions suggested or required to:\",\r\n    options: [\r\n      \"Correct the situation and prevent future occurrences\",\r\n      \"Fix responsibility on the officials at fault\",\r\n      \"Recover the amounts wrongly paid\",\r\n      \"Revise the criteria so as to accommodate the existing practice\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.5<\/b> \u2014 'Corrective Action\/ Recommendation: What should be done? The actions suggested or required to correct the situation and prevent future occurrences.' The forward-looking element \u2014 prevention of recurrence \u2014 is as important as the correction of the instance actually noticed.\"\r\n  },\r\n  {\r\n    id: 220,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The relationship between an audit recommendation and the underlying cause of the condition should be:\",\r\n    options: [\r\n      \"Left to be inferred by the auditee unit\",\r\n      \"Clear and logical\",\r\n      \"Established only where the recommendation involves expenditure\",\r\n      \"Explained separately in the working papers rather than in the report\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.2.1.5<\/b> \u2014 'The relationship between the audit recommendation and the underlying cause of the condition should be clear and logical.' A recommendation which does not visibly flow from the cause identified under Para 5.2.1.4 is unlikely to be accepted or acted upon.\"\r\n  },\r\n  {\r\n    id: 221,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In developing sound recommendations, the internal auditor ensures that the recommended action:\\n1. Is within the scope of the client\\n2. Addresses the cause and not just the symptoms\\n3. Is at least intuitively viable\\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 5.2.1.5<\/b> \u2014 'In developing sound recommendations, 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.' All three tests must be satisfied: a recommendation beyond the client's competence, or one which treats symptoms, or one which is plainly unworkable, serves no purpose.\"\r\n  },\r\n  {\r\n    id: 222,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element of the 5-C framework)\\nA. Criteria\\nB. Condition\\nC. Consequence\\nD. Cause\\nList-II (Question answered)\\n1. Why did it happen?\\n2. What should exist?\\n3. What effect did it have?\\n4. What exists?\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-2, B-3, C-4, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 5.2.1.1 to 5.2.1.4<\/b> \u2014 criteria: what should exist; condition: what exists; consequence, effect or impact: what effect did it have; cause: why did it happen. The fifth element, corrective action or recommendation under Para 5.2.1.5, answers the question what should be done.\"\r\n  },\r\n  {\r\n    id: 223,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element)\\nA. Condition\\nB. Consequence\\nC. Cause\\nD. Corrective action\\nList-II (Description)\\n1. The possible or likely reason for the difference between the expected and the actual condition\\n2. The actions suggested or required to correct the situation and prevent future occurrences\\n3. The factual evidence found in the course of the audit\\n4. The risk or exposure resulting from the difference between the criteria and the condition\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\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-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 5.2.1.2 to 5.2.1.5<\/b> \u2014 condition is the factual evidence found during the audit; consequence is the risk or exposure to the institution and\/or others resulting from the difference between the criteria and the condition; cause is the possible or likely reason for that difference; and corrective action comprises the actions suggested or required to correct the situation and prevent future occurrences.\"\r\n  },\r\n  {\r\n    id: 224,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Audit findings are required to be grouped together depending upon:\",\r\n    options: [\r\n      \"The severity of risk\",\r\n      \"The monetary value involved\",\r\n      \"The section of the auditee unit to which they relate\",\r\n      \"The order in which they were noticed during the field work\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'Audit Findings should be grouped together depending upon the severity of risk.' The para then defines the three grades \u2014 high, medium and low risk. Chapter VI carries the idea into presentation, asking whether the audit report uses colour coding \u2014 red, orange and green \u2014 to highlight the significance or risk of the observations.\"\r\n  },\r\n  {\r\n    id: 225,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"High risk areas, for the purpose of grouping audit findings, are those where:\",\r\n    options: [\r\n      \"The suggested action would bring in greater efficiency at minimal additional cost\",\r\n      \"The absence of immediate corrective action may have a major negative impact on achievement of objectives\",\r\n      \"The failure to take action could result in significant consequences\",\r\n      \"The amount involved exceeds the materiality limit adopted for the audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'High risk areas would be those where absence of immediate corrective action may have a major negative impact on achievement of objectives.' Option (c) is the definition of medium risk and option (a) of low risk; the classification turns on impact on objectives, not on the money value involved.\"\r\n  },\r\n  {\r\n    id: 226,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Medium risk areas are those where:\",\r\n    options: [\r\n      \"Immediate corrective action is required to avoid a major negative impact on objectives\",\r\n      \"Failure to take action could result in significant consequences\",\r\n      \"The suggested action would bring in enhanced controls at minimal additional cost\",\r\n      \"No corrective action is called for at all\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'Medium risks may be those areas where failure to take action could result in significant consequences.' The distinction from high risk lies in the immediacy and gravity of the impact: high risk connotes a major negative impact on the achievement of objectives in the absence of immediate corrective action.\"\r\n  },\r\n  {\r\n    id: 227,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Low risk areas are those where the suggested action would bring in:\",\r\n    options: [\r\n      \"Greater efficiency or enhanced controls at minimal additional costs\",\r\n      \"Recovery of amounts wrongly paid\",\r\n      \"Compliance with a statutory requirement\",\r\n      \"A major improvement in the achievement of objectives\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'Low risk areas are those where suggested action would bring in greater efficiency or enhanced controls at minimal additional costs.' The grading of findings as high, medium and low is what enables the auditee and the Audit Committee to attend first to what matters most.\"\r\n  },\r\n  {\r\n    id: 228,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In order that internal audit may deliver the best service and add value to the organization, the head of internal audit should:\",\r\n    options: [\r\n      \"Increase the number of audit units covered during the year\",\r\n      \"Identify the objectives of internal audit, establish processes and systems to achieve them, and report the results\",\r\n      \"Obtain an external assessment of the wing every year\",\r\n      \"Restrict the audit to areas rated as high risk\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.1.1<\/b> \u2014 'The head of internal audit should identify the objectives of internal audit, then establish processes and systems to achieve them and to report the results.' The sequence is significant: objectives first, then the processes and systems for achieving them, and finally the reporting of results.\"\r\n  },\r\n  {\r\n    id: 229,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The objectives of internal audit, the processes and systems for achieving them and the responsibilities of the concerned persons are helped to be specified by:\",\r\n    options: [\r\n      \"The Annual Audit Plan and the 3-Year Rolling Audit Programme\",\r\n      \"An Internal Audit Manual and a Charter for the Audit Committee\",\r\n      \"The Risk Register and the Audit Universe\",\r\n      \"The audit memorandum and the engagement work programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.1.1<\/b> \u2014 'An Internal Audit Manual and a Charter for the Audit Committee help specify these along with responsibilities of concerned persons.' The Charter is also the yardstick against which periodic assessments under the quality assurance programme are made, Para 6.2.6 requiring such assessments to evaluate conformance with the Manual and the Charter.\"\r\n  },\r\n  {\r\n    id: 230,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements:\\n1. Like every other organizational function, internal audit should strive to deliver the best service and add value to the organization.\\n2. The head of internal audit should establish processes and systems to achieve the objectives of internal audit and to report the results.\\n3. An Internal Audit Manual and a Charter for the Audit Committee help specify the responsibilities of the concerned persons.\\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: \"All three are drawn from <b>Para 6.1.1<\/b>. The theme of adding value runs through the Manual \u2014 Para 1.4.1 requires the CAE to manage the Internal Audit Wing so as to ensure that it adds value to the organization, and the illustrative mission in Para 1.2.1 speaks of enhancing and protecting organizational value.\"\r\n  },\r\n  {\r\n    id: 231,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"A quality assurance and improvement program is designed to enable an evaluation of:\",\r\n    options: [\r\n      \"The adequacy of the internal control system of the Ministry\",\r\n      \"The financial propriety of the expenditure incurred by the auditee units\",\r\n      \"The internal audit activity's conformance with the IPPF Standards and whether internal auditors apply the Code of Ethics\",\r\n      \"The conformance of the auditee units with the scheme guidelines\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity's conformance with the IPPF Standards and an evaluation of whether internal auditors apply the Code of Ethics.' The programme thus looks inward, at the internal audit activity itself, and not at the auditee.\"\r\n  },\r\n  {\r\n    id: 232,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In the context of the quality assurance and improvement program, 'IPPF' refers to:\",\r\n    options: [\r\n      \"The Internal Public Practices Framework of the Institute of Chartered Accountants of India\",\r\n      \"The International Professional Practices Framework of the Institute of Internal Auditors\",\r\n      \"The International Public Procurement Framework\",\r\n      \"The Integrated Performance and Programme Framework of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"The list of acronyms prefixed to the Manual defines <b>IPPF<\/b> as 'The International Professional Practices Framework of the IIA', the IIA being the Institute of Internal Auditors. <b>Para 6.2.1<\/b> requires the quality assurance and improvement programme to evaluate the internal audit activity's conformance with the IPPF Standards.\"\r\n  },\r\n  {\r\n    id: 233,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Apart from evaluating conformance with the Standards and the Code of Ethics, the quality assurance and improvement program also:\",\r\n    options: [\r\n      \"Fixes accountability for lapses noticed in individual engagements\",\r\n      \"Determines the strength of the Internal Audit Team for each assignment\",\r\n      \"Assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement\",\r\n      \"Settles the outstanding audit paragraphs of previous years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement.' It is therefore not merely a compliance exercise; the identification of opportunities for improvement is what gives the programme its 'improvement' character.\"\r\n  },\r\n  {\r\n    id: 234,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In relation to the quality assurance and improvement program, the Chief Audit Executive should encourage:\",\r\n    options: [\r\n      \"Exemption of small audit units from its scope\",\r\n      \"Outsourcing of the program to a firm of chartered accountants\",\r\n      \"Self-certification by each audit team\",\r\n      \"Board oversight in the program\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'The Chief Audit Executive should encourage board oversight in the quality assurance and improvement program.' Consistently with this, Para 6.2.8 requires the CAE to communicate the results of the programme to the Audit Committee and to the Internal Audit Division in the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 235,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The quality assurance and improvement program developed and maintained by the Chief Audit Executive must cover:\",\r\n    options: [\r\n      \"Only the engagements taken up under the risk based annual audit plan\",\r\n      \"Only the engagements in which an unfavourable overall opinion was issued\",\r\n      \"Only the internal assessments carried out during the year\",\r\n      \"All aspects of the internal audit activity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 6.2.2<\/b> \u2014 'The Chief Audit Executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.' The Manual attributes this requirement to IIA Standard 1300.\"\r\n  },\r\n  {\r\n    id: 236,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The quality assurance and improvement program must include:\",\r\n    options: [\r\n      \"Internal assessments only\",\r\n      \"External assessments only\",\r\n      \"Both internal and external assessments\",\r\n      \"Such assessments as the Audit Committee may direct in each case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.3<\/b> \u2014 'The quality assurance and improvement program must include both internal and external assessments', a requirement traced in the Manual to IIA Standard 1310. Para 6.2.4 then explains what internal assessments must comprise, and Para 6.2.7 explains what makes an assessment independent.\"\r\n  },\r\n  {\r\n    id: 237,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following which internal assessments must include:\\n1. Ongoing monitoring of the performance of the internal audit activity\\n2. Periodic self-assessments\\n3. Assessments by other persons within the organization with sufficient knowledge of internal audit practices\\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 6.2.4<\/b> \u2014 internal assessments must include ongoing monitoring of the performance of the internal audit activity, and periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices. The Manual refers this requirement to IIA Standard 1311.\"\r\n  },\r\n  {\r\n    id: 238,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Periodic assessments forming part of the internal assessments may be conducted by other persons within the organization who have:\",\r\n    options: [\r\n      \"Sufficient knowledge of internal audit practices\",\r\n      \"No connection whatsoever with the accounting organization\",\r\n      \"Been nominated by the Office of the Controller General of Accounts\",\r\n      \"Served in the Internal Audit Wing for at least three years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.2.4<\/b> \u2014 internal assessments include 'Periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.' The knowledge of internal audit practices is the qualifying condition; the assessor being from within the organization is what distinguishes this from an external assessment.\"\r\n  },\r\n  {\r\n    id: 239,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Ongoing monitoring is described as an integral part of the:\",\r\n    options: [\r\n      \"Annual review report on the performance of the Internal Audit Wing\",\r\n      \"Day-to-day supervision, review and measurement of the internal audit activity\",\r\n      \"External assessment of the internal audit activity\",\r\n      \"Follow-up of the audit observations by the auditee units\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.2.5<\/b> \u2014 'Ongoing monitoring is an integral part of the day-to-day supervision, review and measurement of the internal audit activity.' It is thus a continuous activity built into normal working, as distinguished from periodic assessments, which are discrete exercises.\"\r\n  },\r\n  {\r\n    id: 240,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements regarding ongoing monitoring:\\n1. It is incorporated into the routine policies and practices used to manage the internal audit activity.\\n2. It uses processes, tools and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.5<\/b> \u2014 'Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.' Both statements therefore reproduce the provision correctly.\"\r\n  },\r\n  {\r\n    id: 241,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Periodic assessments are conducted to evaluate conformance with:\",\r\n    options: [\r\n      \"The Manual and the Charter\",\r\n      \"The Annual Audit Plan and the 3-Year Rolling Audit Programme\",\r\n      \"The scheme guidelines of the programme audited\",\r\n      \"The General Financial Rules and the Delegation of Financial Powers Rules\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.2.6<\/b> \u2014 'Periodic assessments are conducted to evaluate conformance with the Manual and Charter.' This links back to Para 6.1.1, under which an Internal Audit Manual and a Charter for the Audit Committee specify the objectives, the processes and systems, and the responsibilities of the persons concerned.\"\r\n  },\r\n  {\r\n    id: 242,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"An independent assessment means an assessment by a person or body:\",\r\n    options: [\r\n      \"Not having either an actual or a perceived conflict of interest, and not being a part of, or under the control of, the organization to which the internal audit activity belongs\",\r\n      \"Not having any actual conflict of interest, a perceived conflict being immaterial\",\r\n      \"Belonging to the same organization but placed outside the Internal Audit Wing\",\r\n      \"Nominated by the Audit Committee from among the senior officers of the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.2.7<\/b> \u2014 'An independent assessment means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs.' Both limbs are essential; a perceived conflict is treated as fatal to independence just as an actual one is.\"\r\n  },\r\n  {\r\n    id: 243,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements regarding an independent assessment:\\n1. There must be no actual conflict of interest.\\n2. There must be no perceived conflict of interest.\\n3. The assessor must not be a part of, or under the control of, the organization to which the internal audit activity belongs.\\nHow many of the above statements are correct?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"All three\",\r\n      \"None\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"All three conditions are contained in <b>Para 6.2.7<\/b>. The definition is exacting because an external assessment, which Para 6.2.3 makes a compulsory component of the quality assurance and improvement programme, derives its worth entirely from the assessor's independence.\"\r\n  },\r\n  {\r\n    id: 244,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The results of the quality assurance and improvement program are required to be communicated by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Audit Committee and the Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Chief Accounting Authority alone\",\r\n      \"The heads of the auditee units covered during the year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.2.8<\/b> \u2014 'The Chief Audit Executive must communicate the results of the quality assurance and improvement program to the Audit Committee and the IAD in the O\/o CGA.' The channel mirrors that of the annual review report under Para 1.5.1(10), which goes to the Chief Accounting Authority\/Audit Committee and thereafter to the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 245,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element of the quality assurance and improvement programme)\\nA. Ongoing monitoring\\nB. Periodic assessments\\nC. Independent assessment\\nList-II (Description)\\n1. Conducted to evaluate conformance with the Manual and the Charter\\n2. Absence of any actual or perceived conflict of interest and of any control by the organization concerned\\n3. An integral part of the day-to-day supervision, review and measurement of the internal audit activity\",\r\n    options: [\r\n      \"A-3, B-1, C-2\",\r\n      \"A-1, B-3, C-2\",\r\n      \"A-3, B-2, C-1\",\r\n      \"A-2, B-1, C-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 6.2.5, 6.2.6 and 6.2.7<\/b> respectively \u2014 ongoing monitoring is part of day-to-day supervision, review and measurement; periodic assessments evaluate conformance with the Manual and the Charter; and an independent assessment is one free from actual or perceived conflict of interest and not under the control of the organization to which the internal audit activity belongs.\"\r\n  },\r\n  {\r\n    id: 246,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"All of the following are true of the quality assurance and improvement program EXCEPT that it:\",\r\n    options: [\r\n      \"Must cover all aspects of the internal audit activity\",\r\n      \"Must include both internal and external assessments\",\r\n      \"Assesses the efficiency and effectiveness of the internal audit activity\",\r\n      \"Is required to be got approved by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"Options (a), (b) and (c) follow from <b>Paras 6.2.2, 6.2.3 and 6.2.1<\/b>. There is no requirement of approval by the C&AG; under <b>Para 6.2.8<\/b> the results of the programme are communicated to the Audit Committee and to the Internal Audit Division in the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 247,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy governing engagement records is required to be approved by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Audit Committee\",\r\n      \"The Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts in their role as Chief Audit Executive\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 'The Pr. CCA\/ CCA\/ CA in their role as CAE need to approve a documentation policy which covers governing the custody and retention of engagement records, as well as their release to internal and external parties.'\"\r\n  },\r\n  {\r\n    id: 248,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy approved by the Chief Audit Executive covers:\",\r\n    options: [\r\n      \"The custody and retention of engagement records and their release to internal and external parties\",\r\n      \"The custody of engagement records alone\",\r\n      \"The format in which the audit report is to be drafted\",\r\n      \"The indexing and cross-referencing of the working papers alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 the policy governs 'the custody and retention of engagement records, as well as their release to internal and external parties'. Indexing and cross-referencing of working papers is separately dealt with in Para 4.2.3.2, and the report format in Para 6.4.1.\"\r\n  },\r\n  {\r\n    id: 249,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy must be consistent with:\",\r\n    options: [\r\n      \"The organization's guidelines and any pertinent regulatory or other requirements\",\r\n      \"The practice followed by the Comptroller and Auditor General\",\r\n      \"The retention schedule of the auditee unit\",\r\n      \"The directions of the Audit Committee issued from time to time\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 'These policies must be consistent with the organization's guidelines and any pertinent regulatory or other requirements.' The same condition is repeated in the third limb of the policy, which requires retention requirements for engagement records to be consistent with the organization's guidelines and any pertinent regulatory or other requirements.\"\r\n  },\r\n  {\r\n    id: 250,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy must recognise the need for the Internal Audit Wings to document information which is:\",\r\n    options: [\r\n      \"Sufficient, reliable and relevant to support their engagement results and conclusions\",\r\n      \"Capable of being produced before the statutory auditor on demand\",\r\n      \"Confined to the observations finally included in the audit report\",\r\n      \"Retained for a period of not less than five years in physical form\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b>, first limb \u2014 the policy must cover the 'Need for Internal Audit Wings to document sufficient, reliable and relevant information to support their engagement results and conclusions.' Compare Para 5.1.1, where an overall opinion must be supported by information that is sufficient, reliable, relevant and useful.\"\r\n  },\r\n  {\r\n    id: 251,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Before releasing engagement records to external parties, the Chief Audit Executive must obtain the approval of:\",\r\n    options: [\r\n      \"The head of the auditee unit concerned\",\r\n      \"Senior management and\/or legal counsel, as appropriate\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Head of the Audit Team which conducted the engagement\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.3.1<\/b>, second limb \u2014 there must be controlled access to engagement records, and 'The Pr. CCA\/ CCA\/ CA in their role as Chief Audit Executive must obtain the approval of senior management and\/or legal counsel prior to releasing such records to external parties, as appropriate.'\"\r\n  },\r\n  {\r\n    id: 252,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The retention requirements for engagement records apply:\",\r\n    options: [\r\n      \"Only to records maintained in physical form\",\r\n      \"Only to records relating to engagements in which observations were finally reported\",\r\n      \"Regardless of the medium in which each record is stored\",\r\n      \"Only where the auditee unit has requested their preservation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.3.1<\/b>, third limb \u2014 'Retention requirements for engagement records, regardless of the medium in which each record is stored, must be consistent with the organization's guidelines and any pertinent regulatory or other requirements.' The medium of storage is thus immaterial; electronic records are governed as much as paper records.\"\r\n  },\r\n  {\r\n    id: 253,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following which the documentation policy must cover:\\n1. The need to document sufficient, reliable and relevant information to support engagement results and conclusions\\n2. The need for controlled access to engagement records\\n3. Retention requirements for engagement records\\n4. The circulation of important audit findings to the other Audit Teams\\nHow many of the above statements 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: \"Three. Items 1, 2 and 3 are the three limbs of the documentation policy under <b>Para 6.3.1<\/b>. Item 4 is a distinct obligation under <b>Para 1.5.1(9)<\/b>, under which important audit findings are shared with the other Audit Teams and with the Internal Audit Division in the Office of the CGA so that they may be shared across the Internal Audit Wings.\"\r\n  },\r\n  {\r\n    id: 254,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\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 concerned\",\r\n      \"The Institute of Internal Auditors\",\r\n      \"The Head of the Audit Team conducting the engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.1<\/b> \u2014 'Internal Audit Reports should be issued in the format prescribed by the O\/o Controller General of Accounts (EXHIBIT II of the Internal Audit Handbook for Central Civil Ministries\/ Departments of the Government of India).' The Internal Audit Wing separately finalises standard templates under Para 1.5.1(7), and the Head of the Audit Team must ensure the draft is prepared in the prescribed Report Template under Para 1.5.2(8).\"\r\n  },\r\n  {\r\n    id: 255,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following attributes which internal audit reports should possess in order to be effective:\\n1. Complete\\n2. Concise\\n3. Accurate\\n4. Objective\\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 6.4.1<\/b> \u2014 'To ensure that these reports are effective, they should be complete, concise, accurate and objective and should be issued in a timely manner.' Timeliness is thus a fifth requirement, and is echoed in Para 5.1.1, under which the internal auditor must communicate the results of the audit in a timely manner.\"\r\n  },\r\n  {\r\n    id: 256,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Internal audit reports are required to be based on facts and to be free from:\",\r\n    options: [\r\n      \"Any reference to the replies of the auditee unit\",\r\n      \"Any personal criticism\",\r\n      \"Any quantification of the effect of the deficiencies\",\r\n      \"Any recommendation involving additional expenditure\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.1<\/b> \u2014 'The reports should be based on facts and be free from any personal criticism.' Internal audit comments upon systems, controls and transactions, and not upon persons; this is also why Para 6.4.1 requires the audit findings to be worded constructively.\"\r\n  },\r\n  {\r\n    id: 257,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In an internal audit report, the audit findings should be worded constructively and the recommendations should focus on:\",\r\n    options: [\r\n      \"Fixing responsibility for the lapses noticed\",\r\n      \"The achievement of objectives\",\r\n      \"The recovery of the amounts involved\",\r\n      \"The revision of the criteria applied by audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.1<\/b> \u2014 'The audit findings should be worded constructively and the recommendations should focus on achievement of objectives.' The approach is the same as that in Para 5.2.1.5, where the recommended corrective action must address the cause rather than the symptoms and must lie within the scope of the client.\"\r\n  },\r\n  {\r\n    id: 258,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"All of the following are requirements of an effective internal audit report EXCEPT that it should be:\",\r\n    options: [\r\n      \"Complete and concise\",\r\n      \"Accurate and objective\",\r\n      \"Issued in a timely manner\",\r\n      \"Confined to observations accepted by the auditee unit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"Options (a), (b) and (c) are the requirements laid down in <b>Para 6.4.1<\/b>. Acceptance by the auditee is nowhere a condition: Para 1.5.2(7) merely provides that the views of the officials of the entity, including additional facts furnished by them, may be considered in finalizing the audit finding, and Chapter V requires the report to record the absence of a response where none is received.\"\r\n  },\r\n  {\r\n    id: 259,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements regarding internal audit reports:\\n1. They should be issued in the format prescribed by the Office of the Controller General of Accounts.\\n2. They should be complete, concise, accurate and objective and should be issued in a timely manner.\\n3. They should be based on facts and free from any personal criticism.\\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: \"All three are drawn from <b>Para 6.4.1<\/b>, which prescribes the format, the qualities that make a report effective, and the requirements that it be founded on facts, be free from personal criticism, be worded constructively and carry recommendations focused on the achievement of objectives.\"\r\n  },\r\n  {\r\n    id: 260,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"A gender audit is required to cover:\",\r\n    options: [\r\n      \"Four programmatic dimensions and five organizational dimensions\",\r\n      \"Five programmatic dimensions and four organizational dimensions\",\r\n      \"Three programmatic dimensions and three organizational dimensions\",\r\n      \"Five programmatic dimensions and five organizational dimensions\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1<\/b> \u2014 the Chief Audit Executive should ensure that the gender audit covers five programmatic dimensions and four organizational dimensions. The programmatic dimensions relate to the scheme or programme cycle, and the organizational dimensions to the Ministry as an institution.\"\r\n  },\r\n  {\r\n    id: 261,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following programmatic dimensions of a gender audit:\\n1. Situational analysis\\n2. Policy analysis\\n3. Budgetary allocations and expenditure\\n4. Monitoring of implementation progress\\n5. Evaluation procedures\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 4 and 5 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 2, 3, 4 and 5\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.1.1(1)<\/b> \u2014 the five programmatic dimensions are situational analysis, policy analysis, budgetary allocations and expenditure, monitoring of implementation progress, and evaluation procedures. They track the entire cycle of a programme, from the analysis preceding its design to the evaluation following its implementation.\"\r\n  },\r\n  {\r\n    id: 262,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In a gender audit, situational analysis as a programmatic dimension includes:\",\r\n    options: [\r\n      \"Gender balance in the Ministry's staffing pattern\",\r\n      \"Participatory and conventional planning processes and annual plan development\",\r\n      \"The extent to which the Ministry's budget supports gender equity efforts\",\r\n      \"The gender sensitivity of the monitoring systems\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1(1)<\/b> \u2014 situational analysis includes 'participatory and conventional planning processes and Annual Plan Development'. Options (b), (c) and (d) belong to the organizational dimensions \u2014 gender policy and staffing, resource allocation, and monitoring systems respectively.\"\r\n  },\r\n  {\r\n    id: 263,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In a gender audit, policy analysis as a programmatic dimension includes:\",\r\n    options: [\r\n      \"The nature, quality and intensity of support for the Ministry's gender policy\",\r\n      \"Programme design and scheme guidelines and the framework of implementation\",\r\n      \"Capacity building of the Ministry's officials\",\r\n      \"The evaluation procedures adopted after completion of the programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1(1)<\/b> \u2014 policy analysis includes 'programme design and scheme guidelines and framework of implementation'. The nature, quality and intensity of support for the Ministry's gender policy is part of the organizational dimension of gender policy and staffing, while evaluation procedures form a separate programmatic dimension of their own.\"\r\n  },\r\n  {\r\n    id: 264,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following organizational dimensions of a gender audit:\\n1. Gender policy and staffing\\n2. Capacity building\\n3. Monitoring systems\\n4. Resource allocation\\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 7.1.1(2)<\/b> \u2014 the four organizational dimensions are gender policy and staffing, capacity building, monitoring systems and resource allocation. These look at the Ministry as an organisation, as distinguished from the five programmatic dimensions which look at the scheme or programme.\"\r\n  },\r\n  {\r\n    id: 265,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The organizational dimension of 'gender policy and staffing' in a gender audit covers:\",\r\n    options: [\r\n      \"The recruitment rules and cadre structure of the Ministry\",\r\n      \"The budgetary allocations made for women-specific schemes\",\r\n      \"The nature, quality and intensity of support for the Ministry's gender policy and the gender balance in its staffing pattern\",\r\n      \"The training imparted to the officials of the implementing agencies\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.1(2)<\/b> \u2014 this dimension covers the 'Nature, quality and intensity of support for the Ministry's gender policy, gender balance in Ministry's staffing pattern'. Training and capacity building form a separate organizational dimension.\"\r\n  },\r\n  {\r\n    id: 266,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In a gender audit, the organizational dimension of resource allocation examines:\",\r\n    options: [\r\n      \"Whether the funds released have been utilised within the financial year\",\r\n      \"The extent to which the Ministry's budget has been instrumental in supporting gender equity efforts\",\r\n      \"Whether the expenditure has been incurred with the sanction of the competent authority\",\r\n      \"The gender sensitivity of the monitoring systems in place\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1(2)<\/b> \u2014 under resource allocation the audit examines 'to what extent Ministry's budget have been instrumental in supporting gender equity efforts'. The enquiry is thus into the effectiveness of the budget as an instrument of gender equity, and not merely into the regularity of the expenditure.\"\r\n  },\r\n  {\r\n    id: 267,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The organizational dimension of monitoring systems in a gender audit is examined with reference to their:\",\r\n    options: [\r\n      \"Timeliness\",\r\n      \"Cost effectiveness\",\r\n      \"Coverage of all implementing agencies\",\r\n      \"Gender sensitivity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.1.1(2)<\/b> \u2014 the organizational dimension is stated simply as 'Monitoring Systems - gender sensitivity'. The corresponding programmatic dimension, monitoring of implementation progress, looks at the progress of the programme itself.\"\r\n  },\r\n  {\r\n    id: 268,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"All of the following are programmatic dimensions of a gender audit EXCEPT:\",\r\n    options: [\r\n      \"Evaluation procedures\",\r\n      \"Capacity building\",\r\n      \"Budgetary allocations and expenditure\",\r\n      \"Monitoring of implementation progress\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1<\/b> \u2014 capacity building is one of the four <i>organizational<\/i> dimensions, along with gender policy and staffing, monitoring systems and resource allocation. The other three options are among the five programmatic dimensions.\"\r\n  },\r\n  {\r\n    id: 269,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the methodology for conducting a gender audit, the brainstorming meeting is convened so that the audit team may:\",\r\n    options: [\r\n      \"Settle the terms of reference with the Ministry\",\r\n      \"Select the sample of beneficiaries to be interviewed\",\r\n      \"Freeze the audit objectives and identify the audit criteria\",\r\n      \"Finalise the draft audit report\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the process requires the team to 'Convene a Brainstorming meeting wherein the audit team would freeze the audit objectives and identify audit criteria'. The criteria so identified are then developed into a checklist, and thereafter into an audit matrix.\"\r\n  },\r\n  {\r\n    id: 270,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Arrange the following steps in the process of conducting a gender audit in their correct order:\\n1. Developing the audit criteria into a checklist\\n2. Setting up a gender audit team\\n3. Developing the audit matrix\\n4. Convening a brainstorming meeting\",\r\n    options: [\r\n      \"2 - 4 - 1 - 3\",\r\n      \"2 - 1 - 4 - 3\",\r\n      \"4 - 2 - 1 - 3\",\r\n      \"2 - 4 - 3 - 1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the methodology begins with setting up a gender audit team, followed by a brainstorming meeting at which the audit objectives are frozen and the audit criteria identified, then the development of those criteria into a checklist, and thereafter the development of the audit matrix; the entry meeting of the gender auditors follows.\"\r\n  },\r\n  {\r\n    id: 271,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the process of conducting a gender audit, the step which immediately follows the gathering of audit data is:\",\r\n    options: [\r\n      \"The entry meeting of the gender auditors\",\r\n      \"Analysis of the data\",\r\n      \"Preparation of the audit report\",\r\n      \"Feedback to management and staff\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the concluding steps of the process run in the order: entry meeting of the gender auditors, gathering of audit data, analysis of the data, feedback to management and staff, and the audit report.\"\r\n  },\r\n  {\r\n    id: 272,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following columns of the audit matrix developed for a gender audit:\\n1. Audit criteria\/objectives\\n2. Questions and sub-questions\\n3. Objectively verifiable indicator\\n4. Means of verification\\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 7.1.2<\/b> \u2014 the audit matrix carries columns for the audit criteria or objectives, the questions and sub-questions, the objectively verifiable indicator, and the means of verification, that is the source of evidence or the data collection method.\"\r\n  },\r\n  {\r\n    id: 273,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the audit matrix developed for a gender audit, the 'means of verification' column records:\",\r\n    options: [\r\n      \"The date by which the information is to be furnished\",\r\n      \"The officer responsible for furnishing the information\",\r\n      \"The source of evidence or the data collection method\",\r\n      \"The risk rating assigned to the criterion\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the column is described as 'Means of Verification (Source of Evidence\/ Data Collection Method)'. The matrix thus links each audit objective to a question, to a verifiable indicator, and to the source from which evidence on that indicator will be drawn.\"\r\n  },\r\n  {\r\n    id: 274,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following tools and techniques for conducting a gender audit:\\n1. Documentation review\\n2. Field visits and field surveys\\n3. Key informant interview\\n4. Gender audit score card\\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 7.1.3<\/b> lists the tools and techniques as the use of existing data and schematic guidelines, documentation review, field visits, field surveys, interviews, key informant interview, staff questionnaire and the gender audit score card. All four items are therefore correct.\"\r\n  },\r\n  {\r\n    id: 275,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"All of the following are tools and techniques for conducting a gender audit EXCEPT:\",\r\n    options: [\r\n      \"Staff questionnaire\",\r\n      \"Use of existing data and schematic guidelines\",\r\n      \"Computer Assisted Audit Techniques\",\r\n      \"Field surveys\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.3<\/b> lists eight tools and techniques, of which the staff questionnaire, the use of existing data and schematic guidelines and field surveys are three. CAATs are dealt with in <b>Para 3.3.2<\/b> as a general audit tool for testing data and IT systems, and do not figure in the list of gender audit tools.\"\r\n  },\r\n  {\r\n    id: 276,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following:\\n1. Interviews\\n2. Gender audit score card\\n3. Facilitated workshops\\n4. Field visits\\nHow many of the above are listed as tools and techniques for conducting a gender audit?\",\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: \"Three \u2014 interviews, the gender audit score card and field visits appear in the list in <b>Para 7.1.3<\/b>. Facilitated workshops are not a gender audit tool; they are one of the four means of internal control evaluation listed in <b>Para 3.1.5.1<\/b>, along with questionnaires\/checklists, flow charts\/narratives and control self-assessment.\"\r\n  },\r\n  {\r\n    id: 277,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"IT audits generally focus on assessing controls in IT systems that maintain:\",\r\n    options: [\r\n      \"The economy of expenditure on information technology\",\r\n      \"Data storage capacity and processing speed\",\r\n      \"Data integrity, data confidentiality and data availability\",\r\n      \"The compatibility of hardware with the applications in use\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 'IT Audits generally focus on assessing controls in IT systems that maintain data integrity, data confidentiality and data availability.' These three attributes are the classic objectives of information security, and the rest of the para explains each of them in turn.\"\r\n  },\r\n  {\r\n    id: 278,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In an IT audit, the assurance that data is not being modified in an unauthorized way relates to:\",\r\n    options: [\r\n      \"Data availability\",\r\n      \"Data confidentiality\",\r\n      \"Data integrity\",\r\n      \"Data portability\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 the audits 'provide assurance on the efficiency and effectiveness of controls which ensure that data is not being modified in an unauthorized way', which is the integrity attribute. The confidentiality attribute concerns controls preventing unauthorized access, and availability concerns controls preventing disruption of services.\"\r\n  },\r\n  {\r\n    id: 279,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In an IT audit, assurance that the controls prevent disruption of services and ensure that IT systems are available for use when required relates to:\",\r\n    options: [\r\n      \"Data integrity\",\r\n      \"Data confidentiality\",\r\n      \"Data availability\",\r\n      \"Data authenticity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 the third limb of the purpose of IT audit is that 'the controls prevent disruption of services and ensure that IT systems are available for use when required', which is the availability attribute. Business continuity management, on which GTAG 10 offers guidance, addresses the same concern.\"\r\n  },\r\n  {\r\n    id: 280,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Assurance that controls are preventing unauthorized access to data is directed at maintaining:\",\r\n    options: [\r\n      \"Confidentiality\",\r\n      \"Integrity\",\r\n      \"Availability\",\r\n      \"Accountability\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 the audits 'give assurance that controls are preventing unauthorized access etc. thereby maintaining confidentiality'. Identity and access management, the subject of GTAG 9 listed in the guidance box of this chapter, is the field in which such controls operate.\"\r\n  },\r\n  {\r\n    id: 281,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following which the Chief Audit Executive and the Internal Audit Wing should ensure in relation to IT audit:\\n1. That IT is included in the audit universe and the annual audit plan\\n2. That IT risks are considered while assigning resources and priorities to audit activities\\n3. That IT issues are given due consideration during audit planning\\n4. That IT risks have been assessed\\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 7.2.2<\/b> \u2014 the role of the internal auditor includes ensuring that IT is included in the audit universe and the annual audit plan, that IT risks are considered in assigning resources and priorities, that IT issues receive due consideration in audit planning, and that IT risks have been assessed, besides ascertaining the IT resources available, whether individual audits of IT controls and specialist technical IT audits have been conducted, whether IT tools are used effectively, and whether activities to minimise known and documented IT risks have been implemented.\"\r\n  },\r\n  {\r\n    id: 282,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Where a specialist technical IT audit has been conducted, the Chief Audit Executive and the Internal Audit Wing should ensure that:\",\r\n    options: [\r\n      \"The findings are placed before the Comptroller and Auditor General\",\r\n      \"The audit is repeated by the Internal Audit Wing itself\",\r\n      \"The report of such audit has been obtained\",\r\n      \"The audit is excluded from the annual audit plan\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.2<\/b> \u2014 one of the matters to be ensured is 'Has a specialist technical IT audit been conducted? If yes, has the report been obtained?' The internal audit wing thus builds upon the work of specialists instead of duplicating it.\"\r\n  },\r\n  {\r\n    id: 283,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In relation to IT risks, the Chief Audit Executive and the Internal Audit Wing are required to ensure that activities to minimize:\",\r\n    options: [\r\n      \"All known and documented IT risks have been implemented\",\r\n      \"Only those IT risks which exceed the risk appetite have been implemented\",\r\n      \"Only the risks relating to financial applications have been implemented\",\r\n      \"Only the risks reported by the IT Head have been implemented\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.2.2<\/b> \u2014 the internal auditor must ensure 'Whether activities to minimize all known and documented IT risks have been implemented'. The obligation extends to the whole of the documented IT risk set, and not to a selected part of it.\"\r\n  },\r\n  {\r\n    id: 284,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The easiest way of identifying the boundaries of IT audit is to categorise all IT audits into:\",\r\n    options: [\r\n      \"Hardware audits and software audits\",\r\n      \"Financial IT audits and performance IT audits\",\r\n      \"General Control Review Audits and Application Control Review Audits\",\r\n      \"Pre-implementation audits and post-implementation audits\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.3<\/b> \u2014 'The easiest way to identify the boundaries of IT Audit is to categorize all IT Audits into two types, viz \\\"General Control Review Audits\\\" and \\\"Application Control Review Audits.\\\"' Guidance on auditing application controls is available in GTAG-8, referred to in the guidance box of this chapter.\"\r\n  },\r\n  {\r\n    id: 285,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Application controls generally relate to:\",\r\n    options: [\r\n      \"The physical security of the data centre\",\r\n      \"Ministry transactions or processes and their internal security settings\",\r\n      \"The procurement of hardware and software\",\r\n      \"The continuity of business operations after a disaster\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.3<\/b> \u2014 'Application controls generally relate to Ministry transactions or processes and their internal security settings. Rest are considered as General Computer Controls (GCC).' The definition of application controls is thus positive, and general computer controls are defined residually.\"\r\n  },\r\n  {\r\n    id: 286,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Controls other than application controls are classified as:\",\r\n    options: [\r\n      \"Compensating controls\",\r\n      \"Mitigating controls\",\r\n      \"General Computer Controls\",\r\n      \"Preventive controls\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.3<\/b> \u2014 application controls relate to Ministry transactions or processes and their internal security settings, and the 'Rest are considered as General Computer Controls (GCC)'. Under Para 7.2.4.5, the GCC are reviewed by internal audit because they form the basis of the IT control environment.\"\r\n  },\r\n  {\r\n    id: 287,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"General computer controls are reviewed by internal audit because they:\",\r\n    options: [\r\n      \"Are prescribed by statute for all computerised systems\",\r\n      \"Relate to individual transactions of the Ministry\",\r\n      \"Are easier to test than application controls\",\r\n      \"Form the basis of the IT control environment\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.2.4.5<\/b> \u2014 'General computer controls (GCC) are reviewed by internal audit because they form the basis of IT Control environment. If GCC are weak or cannot be relied upon, the auditor needs to alter the testing in these areas.' Controls relating to individual transactions are application controls, not GCC.\"\r\n  },\r\n  {\r\n    id: 288,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Where the general computer controls are weak or cannot be relied upon, the auditor is required to:\",\r\n    options: [\r\n      \"Suspend the IT audit until the controls are strengthened\",\r\n      \"Confine the audit to the application controls\",\r\n      \"Report the matter to the Comptroller and Auditor General\",\r\n      \"Alter the testing in these areas\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.2.4.5<\/b> \u2014 'If GCC are weak or cannot be relied upon, the auditor needs to alter the testing in these areas.' Weak general controls undermine the reliance that can be placed on the application controls resting upon them, and the audit approach must be adjusted accordingly.\"\r\n  },\r\n  {\r\n    id: 289,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Since the IT risk environment is continuously changing, it is considered desirable to maintain:\",\r\n    options: [\r\n      \"A separate audit universe for each application in use\",\r\n      \"An emerging risk register to formally track risks and reportable incidents\",\r\n      \"A register of the hardware and software held by the Ministry\",\r\n      \"A record of the training imparted to the IT staff\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.4.3<\/b> \u2014 'As the IT Risk environment is continuously changing, an emerging risk register to formally track risks, reportable incidents, etc. is desirable. This risk register should be maintained and continuously updated.'\"\r\n  },\r\n  {\r\n    id: 290,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In certain Ministries, a review of the IT audit universe and the audit plan for any changes may be required to be scheduled:\",\r\n    options: [\r\n      \"Monthly\",\r\n      \"Quarterly\",\r\n      \"Half-yearly\",\r\n      \"Once in three years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.4.3<\/b> \u2014 'Scheduling a quarterly review of the IT Audit Universe and the Audit Plan for any changes may be required in certain Ministries.' The frequency reflects the pace at which the IT risk environment changes, as against the annual cycle of the general audit plan.\"\r\n  },\r\n  {\r\n    id: 291,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following which the report on IT controls would typically include:\\n1. Information security incidents\\n2. Change management exceptions\\n3. Project development status\\n4. Capital spending\\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 7.2.4.6<\/b> \u2014 when the CAE reports on IT as part of the regular audit report, the report typically includes issues related to information security incidents, change management exceptions, project development status, operation incident reporting, capital spending, or other metrics that measure key IT risks and controls.\"\r\n  },\r\n  {\r\n    id: 292,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The approach recommended for reporting on IT controls is one which provides:\",\r\n    options: [\r\n      \"A separate report on information technology, distinct from the regular audit report\",\r\n      \"An integrated and comprehensive approach to all risks and controls, from programmes and processes to IT, in one format\",\r\n      \"A report confined to the applications used for financial transactions\",\r\n      \"A report addressed only to the IT Head of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.4.6<\/b> \u2014 'Such an approach should provide an integrated and comprehensive approach of all risks and controls \u2014 from Programmes and Processes to IT \u2014 in one format.' Reporting on IT is thus part of the regular audit report to the Board, audit committee or management, and not a stand-alone exercise.\"\r\n  },\r\n  {\r\n    id: 293,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following which are required to be covered as significant issues while reporting on IT controls:\\n1. The internal audit team not being able to access requested data after repeated attempts\\n2. Key IT individuals not providing complete or full disclosure\\n3. The lack of support by the IT Head\\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 7.2.4.6<\/b> \u2014 'Reporting must also cover significant issues', the examples given being the internal audit team not being able to access requested data after repeated attempts, key IT individuals not providing complete or full disclosure, and the lack of support by the IT Head.\"\r\n  },\r\n  {\r\n    id: 294,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Instances such as denial of access to requested data or want of full disclosure by key IT personnel are significant because they:\",\r\n    options: [\r\n      \"May indicate the wrong culture and impact risk mitigation or allow key IT controls to go unmonitored\",\r\n      \"Amount to a scope limitation that vitiates the entire audit\",\r\n      \"Require the audit to be entrusted to a specialist firm\",\r\n      \"Justify the exclusion of information technology from the audit universe\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.2.4.6<\/b> \u2014 'Such instances may indicate the wrong culture and impact risk mitigation or allow key IT controls to go unmonitored.' The provision treats the conduct of the auditee towards audit as itself an indicator of the control environment.\"\r\n  },\r\n  {\r\n    id: 295,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the context of guidance available on IT audits, 'GTAG' stands for:\",\r\n    options: [\r\n      \"General Technology Assurance Guidelines\",\r\n      \"Global Technology Audit Guides\",\r\n      \"Government Technology Audit Guidance\",\r\n      \"Guide to Technology Assessment in Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"The guidance box in <b>Chapter VII<\/b> states that the Institute of Internal Auditors has come up with multiple GTAGs (Global Technology Audit Guides), available for electronic download on its website, and that Internal Audit Wings conducting IT audits are expected to be aware of these and to refer to the relevant sections while preparing audit plans, programmes and checklists.\"\r\n  },\r\n  {\r\n    id: 296,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Guide)\\nA. GTAG 5\\nB. GTAG 9\\nC. GTAG 10\\nD. GTAG 11\\nList-II (Subject)\\n1. Business continuity management\\n2. Managing and auditing IT risks\\n3. Developing an IT audit plan\\n4. Identity and access management\",\r\n    options: [\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-1, C-4, D-3\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"Per the guidance box in <b>Chapter VII<\/b> \u2014 GTAG 5 deals with managing and auditing IT risks, GTAG 9 with identity and access management, GTAG 10 with business continuity management, and GTAG 11 with developing an IT audit plan. GTAG 5 and GTAG 13 are also cited in the context of IT risk assessment, and GTAG 11 and GTAG 12 in the context of the annual IT audit plan.\"\r\n  },\r\n  {\r\n    id: 297,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Guide)\\nA. GTAG 3\\nB. GTAG 4\\nC. GTAG 12\\nD. GTAG 13\\nList-II (Subject)\\n1. Auditing IT projects\\n2. Continuous auditing\\n3. Fraud prevention and detection in an automated world\\n4. Management of IT auditing\",\r\n    options: [\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-1, C-4, D-3\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"Per the guidance box in <b>Chapter VII<\/b> \u2014 GTAG 3 deals with continuous auditing and its implications for assurance, monitoring and risk assessment; GTAG 4 with the management of IT auditing; GTAG 12 with auditing IT projects; and GTAG 13 with fraud prevention and detection in an automated world.\"\r\n  },\r\n  {\r\n    id: 298,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Among the guidance referred to for IT audits, 'GAIT' is described as a guide to:\",\r\n    options: [\r\n      \"The assessment of IT general controls scope based on risk\",\r\n      \"The auditing of application controls\",\r\n      \"Change and patch management controls\",\r\n      \"Identity and access management\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"The guidance box in <b>Chapter VII<\/b> lists 'GAIT: Guide to the Assessment of IT General Controls scope based on risk' alongside the GTAGs. Auditing of application controls is covered by GTAG-8, and change and patch management controls by GTAG 2.\"\r\n  },\r\n  {\r\n    id: 299,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Until the Central Civil Ministries develop IT audit capabilities, the Centre of Excellence in the Office of the Controller General of Accounts should consider:\",\r\n    options: [\r\n      \"Developing an in-house team to support IT audit and outsourcing IT audits to specialist firms\",\r\n      \"Deferring IT audits until departmental capacity is built up\",\r\n      \"Entrusting IT audits to the Comptroller and Auditor General\",\r\n      \"Confining IT audits to Ministries where the accounting is fully computerised\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"The box on support from the Centre of Excellence in <b>Chapter VII<\/b> states that until Central Civil Ministries develop IT audit capabilities, the CoE in the Office of the CGA should consider developing an in-house team to support IT audit and outsourcing IT audits to specialist firms.\"\r\n  },\r\n  {\r\n    id: 300,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In relation to the audit of governance activities, the Chief Audit Executive is required to assess whether the current internal audit plan:\",\r\n    options: [\r\n      \"Encompasses the Ministry's governance processes and addresses its associated risks\",\r\n      \"Covers every auditable unit at least once during the year\",\r\n      \"Has been approved by the Comptroller and Auditor General\",\r\n      \"Provides for a separate governance audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.3.1<\/b> \u2014 'The Pr.CCA\/CCA in their role as CAE need to assess whether the current internal audit plan encompasses the Ministry's governance processes and addresses its associated risks.'\"\r\n  },\r\n  {\r\n    id: 301,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The audit activities of the Internal Audit Wing need to be synergised so as to enable the Ministry to fulfil its duty to be accountable and transparent to the public, while achieving its objectives:\",\r\n    options: [\r\n      \"Effectively, efficiently, economically and ethically\",\r\n      \"Effectively, efficiently and equitably\",\r\n      \"Economically and within the sanctioned budget\",\r\n      \"In accordance with the directions of the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.3.1<\/b> \u2014 'IAW audit activities need to be synergised to enable Ministry to fulfil its duty to be accountable and transparent to the public, while achieving their objectives effectively, efficiently, economically and ethically.' The addition of the ethical dimension to the familiar three E's is characteristic of governance audit.\"\r\n  },\r\n  {\r\n    id: 302,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In auditing governance activities, the Internal Audit Wing must focus on obtaining answers to which of the following questions?\\n1. Has the policy been implemented as intended?\\n2. Are funds being spent for the intended purpose?\\n3. Are managers implementing effective controls to minimize risks?\\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 7.3.1<\/b> \u2014 the IAW must focus on obtaining answers to all three questions: whether the policy has been implemented as intended, whether funds are being spent for the intended purpose, and whether managers are implementing effective controls to minimize risks.\"\r\n  },\r\n  {\r\n    id: 303,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Special audits such as gender audit, IT audit, governance audit, grant audit or scheme audit are undertaken by the Internal Audit Wing:\",\r\n    options: [\r\n      \"As per the terms of reference given by the Ministry, as and when assigned\",\r\n      \"On the direction of the Office of the Controller General of Accounts\",\r\n      \"At the discretion of the Head of the Audit Team\",\r\n      \"Only where they form part of the risk based annual audit plan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.5<\/b> \u2014 'Special audits such as Gender Audit, IT Audit, Governance Audit, Grant Audit or Scheme\/Program Audit, as and when assigned by the Ministry, would be undertaken by the IAW as per Terms of Reference given by the Ministry.'\"\r\n  },\r\n  {\r\n    id: 304,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In respect of special audit engagements assigned by the Ministry, the Audit Committee:\",\r\n    options: [\r\n      \"Must approve the terms of reference before the audit is taken up\",\r\n      \"Should be informed about these engagements subsequently\",\r\n      \"Has no role at any stage\",\r\n      \"Must nominate the members of the audit team\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.5<\/b> \u2014 'The Audit Committee should be informed about these engagements subsequently.' The terms of reference are settled by the Ministry which assigns the special audit, and the intimation to the Audit Committee follows rather than precedes the engagement.\"\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' ? 'Printing is disabled' : k==='s' ? 'Saving is disabled' : 'This content cannot be copied');\r\n      }\r\n      if((e.ctrlKey||e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) return stop(e);\r\n      if(e.key==='F12') return stop(e);\r\n    }, true);\r\n\r\n    \/\/ Print Screen only reaches the page on some platforms; overwrite what it left\r\n    document.addEventListener('keyup', e=>{\r\n      if(e.key==='PrintScreen' || e.code==='PrintScreen'){\r\n        try{ navigator.clipboard && navigator.clipboard.writeText(' '); }catch(err){}\r\n        toast('Screenshots are not permitted');\r\n      }\r\n    });\r\n  }\r\n\r\n  if(PROTECT.print){\r\n    \/\/ the CSS swap covers rendering; this catches the shortcut and the menu\r\n    if(window.matchMedia){\r\n      const mq = window.matchMedia('print');\r\n      const onPrint = m => { if(m.matches) toast('Printing is disabled'); };\r\n      mq.addEventListener ? mq.addEventListener('change', onPrint) : mq.addListener(onPrint);\r\n    }\r\n    window.addEventListener('beforeprint', ()=>toast('Printing is disabled'));\r\n  }\r\n\r\n  if(PROTECT.veil){\r\n    const veil = on => root.classList.toggle('veiled', !!on);\r\n    window.addEventListener('blur',  ()=>veil(true));\r\n    window.addEventListener('focus', ()=>veil(false));\r\n    document.addEventListener('visibilitychange', ()=>veil(document.hidden));\r\n  }\r\n})();\r\n\r\n\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d29a93 e-con-full e-flex e-con e-parent\" data-id=\"5d29a93\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c201cb elementor-widget elementor-widget-html\" data-id=\"9c201cb\" 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 MCQ PRACTICE + AI COACH  (Reusable Template)\r\n------------------------------------------------------------\r\nTABS:\r\n  1. Practice Quiz   \u2014 chapter-wise quiz (progress, weak areas,\r\n                       chapter filter, mastery stars)\r\n  2. My Performance  \u2014 AI coach: readiness score, focus areas,\r\n                       study plan, spaced-repetition revision queue\r\n\r\nHOW TO REUSE THIS TEMPLATE (3 steps):\r\n  1. In quizConfig below, change:\r\n       quizId   -> a UNIQUE id per topic (e.g. 'RTI-chapterwise-quiz').\r\n                   This keys localStorage; two quizzes sharing an id\r\n                   will share\/overwrite each other's progress!\r\n       topic    -> heading shown in the header\r\n       paper    -> 'Paper 1' \/ 'Paper 2' (shown in the eyebrow line)\r\n  2. Paste your question bank into  const allQuestions = [ ... ]\r\n     (format documented at the array).\r\n     NOTE: No 'year' field \u2014 this template is chapter-wise only.\r\n  3. Nothing else needs editing.\r\n\r\nRESET BEHAVIOUR:\r\n  \u2022 \"Reset Session\" (Practice tab)   -> clears ONLY the current\r\n    session's answers\/score. Lifetime mastery, weak areas and the\r\n    My Performance data are KEPT.\r\n  \u2022 \"Reset My Performance\" (My Performance tab) -> wipes lifetime\r\n    stats, mastery, weak areas and attempt history (with confirm).\r\n\r\nAll progress persists in localStorage (per quizId).\r\n============================================================\r\n-->\r\n\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=Crimson+Pro:wght@500;600;700&family=DM+Sans:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n\/* =====================================================\r\n   CSS ADDA \u2014 INTEGRATED PORTAL DESIGN SYSTEM\r\n   NOTE ON FONT STABILITY: all font sizes are in px (not\r\n   rem) so the widget looks identical on every WordPress\r\n   page\/theme, regardless of the site's root font size.\r\n   Key exam-paper typography carries !important to defeat\r\n   theme overrides. The Google Fonts stylesheet link above\r\n   is REQUIRED \u2014 without it Crimson Pro \/ DM Sans never\r\n   load and the MCQ style changes page to page.\r\n===================================================== *\/\r\n.cwq-portal{\r\n  --navy:#2563EB; --navy-d:#1D4ED8; --navy-l:#3B82F6; --navy-ink:#12275c;\r\n  --gold:#c9992a; --gold-l:#e6c14e; --gold-d:#a37b1c;\r\n  --green:#10B981; --green-d:#059669; --green-bg:#ecfdf5;\r\n  --red:#EF4444; --red-d:#dc2626; --red-bg:#fef2f2;\r\n  --amber:#f59e0b; --amber-d:#d97706;\r\n  --bg:#F6F8FC; --card:#FFFFFF;\r\n  --ink:#1E293B; --mut:#5b6472; --faint:#94A3B8; --line:#E2E8F0;\r\n  --sh-sm:0 1px 2px rgba(16,41,66,.06);\r\n  --sh-md:0 4px 10px -2px rgba(16,41,66,.10);\r\n  --sh-lg:0 12px 26px -8px rgba(16,41,66,.16);\r\n  --r-sm:8px; --r-md:12px; --r-lg:16px;\r\n  --serif:'Crimson Pro',Georgia,'Times New Roman',serif;\r\n  --sans:'DM Sans',-apple-system,BlinkMacSystemFont,sans-serif;\r\n  font-family:var(--sans) !important;\r\n  font-size:16px;\r\n  color:var(--ink); line-height:1.55;\r\n  background:linear-gradient(160deg,#EFF4FF 0%,#F6F8FC 45%,#FDF9EE 100%);\r\n  border-radius:var(--r-lg); overflow:hidden; box-shadow:var(--sh-lg);\r\n  -webkit-user-select:none; user-select:none;\r\n}\r\n.cwq-portal *{margin:0;padding:0;box-sizing:border-box;min-width:0}\r\n\/* Font-stability shield: inherit our stack everywhere unless a rule below overrides *\/\r\n.cwq-portal *:not(i):not(.ic){font-family:inherit}\r\n.cwq-portal img,.cwq-portal svg,.cwq-portal table{max-width:100%}\r\n.cwq-portal table{max-width:none}\r\n@media print{.cwq-portal{display:none!important}}\r\n\r\n.ic{font-style:normal;display:inline-block;line-height:1}\r\n\/* ---------- HEADER ---------- *\/\r\n.gp-header{background:linear-gradient(135deg,#173db3 0%,var(--navy) 62%,#3b6cf0 100%);border-bottom:4px solid var(--gold);padding:26px 28px 0}\r\n.gp-head-top{display:flex;justify-content:space-between;align-items:flex-start;flex-wrap:wrap;gap:18px}\r\n.gp-brand .eyebrow{font-size:11px;letter-spacing:.22em;text-transform:uppercase;color:var(--gold-l);font-weight:700;margin-bottom:6px}\r\n.gp-brand h1{font-family:var(--serif) !important;font-weight:600;font-size:clamp(20px,3.5vw,28px);line-height:1.15;color:#fff;letter-spacing:-.01em}\r\n.gp-brand p{font-size:13.6px;color:#cfe0ff;margin-top:5px}\r\n.gp-stats{display:flex;gap:10px;flex-wrap:wrap}\r\n.gp-stat{background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.16);border-radius:var(--r-md);padding:9px 16px;min-width:96px;text-align:center}\r\n.gp-stat .n{font-family:var(--serif);font-size:23px;font-weight:600;color:var(--gold-l);line-height:1.1}\r\n.gp-stat .l{font-size:10px;letter-spacing:.06em;text-transform:uppercase;color:#bfdbfe;margin-top:2px}\r\n.gp-stat.clickable{cursor:pointer;transition:transform .25s}\r\n.gp-stat.clickable:hover{transform:translateY(-2px);background:rgba(255,255,255,.16)}\r\n\r\n\/* Tab navigation *\/\r\n.gp-tabs{display:flex;gap:6px;margin-top:22px;flex-wrap:wrap}\r\n.gp-tab{padding:11px 22px;border:none;border-radius:var(--r-md) var(--r-md) 0 0;background:rgba(255,255,255,.10);color:#dbeafe;font-family:var(--sans);font-size:13.6px;font-weight:600;cursor:pointer;display:flex;align-items:center;gap:8px;transition:all .25s}\r\n.gp-tab i{color:var(--gold-l);font-size:12.8px}\r\n.gp-tab:hover{background:rgba(255,255,255,.2);color:#fff}\r\n.gp-tab.active{background:var(--bg);color:var(--navy-d)}\r\n.gp-tab.active i{color:var(--gold)}\r\n.gp-tab .pill{background:var(--red);color:#fff;font-size:10.4px;font-weight:700;padding:1px 7px;border-radius:20px}\r\n\r\n.gp-view{display:none;animation:gpFade .35s ease}\r\n.gp-view.active{display:block}\r\n@keyframes gpFade{from{opacity:0;transform:translateY(6px)}to{opacity:1;transform:none}}\r\n\r\n\/* ---------- SHARED CARDS ---------- *\/\r\n.quiz-card,.an-card{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);box-shadow:var(--sh-sm);overflow:hidden;display:flex;flex-direction:column}\r\n.quiz-card-header{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);padding:13px 16px;color:#fff}\r\n.quiz-card-header h3{font-size:13.4px;font-weight:700;display:flex;align-items:center;gap:8px;color:#fff}\r\n.quiz-card-header h3 i{color:var(--gold-l)}\r\n.quiz-card-header.light{background:linear-gradient(135deg,#F1F5FB 0%,#E4ECFB 100%);border-bottom:1px solid var(--line)}\r\n.quiz-card-header.light h3{color:var(--navy-d)}\r\n.quiz-card-header.light h3 i{color:var(--gold)}\r\n.quiz-card-body{padding:16px;flex:1;display:flex;flex-direction:column}\r\n\r\n.sec-head{display:flex;align-items:baseline;gap:12px;margin:34px 0 16px;border-bottom:1px solid var(--line);padding-bottom:10px}\r\n.sec-head .num{font-family:var(--serif);color:var(--gold);font-size:16.8px;font-weight:600}\r\n.sec-head h2{font-size:18.4px;font-weight:700;letter-spacing:-.01em;color:var(--navy-ink)}\r\n.sec-head .hint{margin-left:auto;color:var(--mut);font-size:12.8px;font-style:italic;font-family:var(--serif)}\r\n\r\n\/* ---------- MODE SELECTOR ---------- *\/\r\n.mode-selector{background:var(--card);padding:13px 20px;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:12px}\r\n.mode-tabs{display:flex;gap:8px;flex-wrap:wrap}\r\n.mode-tab{padding:9px 16px;min-height:40px;border:2px solid var(--line);border-radius:var(--r-md);background:#F8FAFC;font-size:12.8px;font-weight:600;color:var(--mut);cursor:pointer;transition:all .3s;display:flex;align-items:center;gap:6px;font-family:var(--sans)}\r\n.mode-tab:hover{border-color:var(--navy-l);color:var(--navy)}\r\n.mode-tab.active{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);border-color:var(--navy);color:#fff}\r\n.mode-tab.weak-mode{border-color:#f3c1c1}\r\n.mode-tab.weak-mode.active{background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);border-color:var(--red)}\r\n.mode-tab .badge{background:rgba(255,255,255,.3);padding:2px 8px;border-radius:20px;font-size:11.2px}\r\n.mode-tab:not(.active) .badge{background:var(--navy);color:#fff}\r\n.mode-tab.weak-mode:not(.active) .badge{background:var(--red)}\r\n.session-info{display:flex;align-items:center;gap:12px;font-size:12.8px;color:var(--mut)}\r\n.session-info i{color:var(--gold)}\r\n.resume-btn{padding:7px 14px;background:linear-gradient(135deg,var(--gold) 0%,var(--gold-d) 100%);border:none;border-radius:var(--r-md);color:#fff;font-size:12.2px;font-weight:700;cursor:pointer;display:flex;align-items:center;gap:5px;transition:all .3s;font-family:var(--sans)}\r\n.resume-btn:hover{transform:translateY(-2px);box-shadow:var(--sh-md)}\r\n\r\n\/* ---------- QUIZ GRID LAYOUT (filter bar | question | dashboard) ---------- *\/\r\n.quiz-container{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:18px;padding:0 18px 18px;align-items:start}\r\n\/* Full-width horizontal FILTER BAR shown before the MCQ content *\/\r\n.filter-bar{display:block;padding:14px 18px 0}\r\n.filter-bar .quiz-card{margin-bottom:12px}\r\n.filter-bar-row{display:grid;grid-template-columns:1fr;gap:12px}\r\n.filter-list{display:flex;flex-direction:row;flex-wrap:wrap;gap:7px;padding:2px 0;max-height:none;overflow:visible}\r\n.filter-item{padding:7px 12px;border-radius:20px;cursor:pointer;display:inline-flex;align-items:center;gap:8px;transition:all .25s;border:1.5px solid var(--line);background:#F8FAFC;font-size:12.8px;flex:0 0 auto}\r\n.filter-item:hover{background:#EFF6FF;border-color:var(--navy-l)}\r\n.filter-item.active{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);color:#fff}\r\n.filter-item 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.q-text{flex:1;color:var(--mut);font-size:11.5px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.weak-question-item .wrong-count{background:var(--red);color:#fff;padding:2px 6px;border-radius:20px;font-size:10.4px;font-weight:600}\r\n.practice-weak-btn{width:100%;padding:10px;background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);border:none;border-radius:var(--r-md);color:#fff;font-size:12.8px;font-weight:700;cursor:pointer;display:flex;align-items:center;justify-content:center;gap:6px;margin-top:10px;transition:all .3s;font-family:var(--sans)}\r\n.practice-weak-btn:hover{transform:translateY(-2px);box-shadow:var(--sh-md)}\r\n\r\n\/* ---------- QUESTION PANEL ---------- *\/\r\n.question-panel{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);box-shadow:var(--sh-sm);overflow:hidden;align-self:start}\r\n.question-header{background:linear-gradient(135deg,#F1F5FB 0%,#E4ECFB 100%);padding:13px 20px;display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid var(--line);flex-wrap:wrap;gap:10px}\r\n.question-number{font-family:var(--serif);font-size:16.3px;font-weight:600;color:var(--navy-d)}\r\n.question-meta{display:flex;gap:8px;align-items:center;flex-wrap:wrap}\r\n.meta-badge{padding:5px 10px;border-radius:20px;font-size:11.7px;font-weight:600;display:flex;align-items:center;gap:4px}\r\n\/* WRAP FIX: long chapter names wrap in the badge instead of one huge pill *\/\r\n.meta-badge.chapter{background:linear-gradient(135deg,var(--gold) 0%,var(--gold-d) 100%);color:#fff;white-space:normal;max-width:100%;line-height:1.3;text-align:left}\r\n.meta-badge.weak{background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);color:#fff}\r\n.meta-badge i{font-size:10.1px}\r\n.question-body{padding:22px}\r\n\/* ---- EXAM-PAPER TYPOGRAPHY (UPSC QP style) ----\r\n   font-family + font-size are !important so the WordPress theme can\r\n   never change how the MCQs look from page to page. *\/\r\n.question-text{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.7;color:#161b26;padding:20px 22px;background:#fffef9;border:1px solid #e9e3d2;border-left:4px solid var(--gold);border-radius:var(--r-md);margin-bottom:18px;box-shadow:inset 0 1px 0 #fff;text-align:justify;text-justify:inter-word;hyphens:auto;-webkit-hyphens:auto}\r\n.question-text b{font-weight:700}\r\n.question-text .q-stem{display:block}\r\n.q-stmt{display:grid;grid-template-columns:30px 1fr;gap:4px;margin:12px 0 0 14px;line-height:1.65}\r\n.q-stmt .sn{font-weight:600;text-align:left}\r\n.match-columns{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:14px 0 6px}\r\n.match-col-head{font-family:var(--sans) !important;font-size:13.4px !important;font-weight:700;font-style:normal;color:var(--navy-ink);margin-bottom:8px;padding-bottom:5px;border-bottom:1.5px solid var(--gold)}\r\n.match-item{display:grid;grid-template-columns:34px 1fr;gap:8px;margin-bottom:9px;line-height:1.55}\r\n.match-item .mn{font-weight:700;color:var(--gold-d)}\r\n@media(max-width:640px){.match-columns{grid-template-columns:1fr}}\r\n.q-lead{display:block;margin-top:16px}\r\n.options-list{display:flex;flex-direction:column;gap:9px}\r\n.option-item{font-family:var(--serif) !important;padding:12px 16px;border:1.5px solid var(--line);border-radius:var(--r-md);cursor:pointer;display:flex;align-items:flex-start;gap:12px;transition:all .25s;background:#fff}\r\n.option-item:hover:not(.disabled){border-color:var(--navy-l);background:#F6F9FF;transform:translateX(4px)}\r\n.option-item.selected{border-color:var(--navy);background:#EFF5FF;box-shadow:0 0 0 1px var(--navy)}\r\n.option-item.correct{border-color:var(--green);background:#F0FDF6;box-shadow:0 0 0 1px var(--green)}\r\n.option-item.incorrect{border-color:var(--red);background:#FEF4F4;box-shadow:0 0 0 1px var(--red)}\r\n.option-item.disabled{cursor:default}\r\n.option-letter{min-width:34px;font-family:inherit;font-weight:600;font-size:17.3px !important;color:#161b26;flex-shrink:0;line-height:1.6;transition:color .25s}\r\n.option-item.selected .option-letter{color:var(--navy-d)}\r\n.option-item.correct .option-letter{color:var(--green-d)}\r\n.option-item.incorrect .option-letter{color:var(--red-d)}\r\n.option-text{font-size:17.3px !important;line-height:1.6;color:#161b26;flex:1;text-align:justify;text-justify:inter-word;hyphens:auto;-webkit-hyphens:auto}\r\n.option-icon{font-size:16px;display:none}\r\n.option-item.correct .option-icon,.option-item.incorrect .option-icon{display:block}\r\n.option-item.correct .option-icon{color:var(--green)}\r\n.option-item.incorrect .option-icon{color:var(--red)}\r\n.explanation-box{margin-top:18px;padding:16px;background:linear-gradient(135deg,#FFFBEB 0%,#FEF3C7 100%);border-radius:var(--r-md);border-left:4px solid var(--gold);display:none;animation:gpSlide .4s ease}\r\n.explanation-box.show{display:block}\r\n@keyframes gpSlide{from{opacity:0;transform:translateY(-10px)}to{opacity:1;transform:none}}\r\n.explanation-title{font-size:13.4px;font-weight:700;color:var(--gold-d);margin-bottom:8px;display:flex;align-items:center;gap:6px}\r\n.explanation-text{font-family:var(--serif) !important;font-size:16.3px !important;line-height:1.68;color:#1c2330;text-align:justify;text-justify:inter-word;hyphens:auto;-webkit-hyphens:auto}\r\n.mastery-indicator{margin-top:14px;padding:10px 14px;background:#F8FAFC;border-radius:var(--r-md);display:none}\r\n.mastery-indicator.show{display:flex;align-items:center;justify-content:space-between}\r\n.mastery-label{font-size:12.5px;color:var(--mut);display:flex;align-items:center;gap:5px}\r\n.mastery-stars{display:flex;gap:2px}\r\n.mastery-stars i{color:var(--line);font-size:13.6px}\r\n.mastery-stars i.filled{color:#fbbf24}\r\n.question-nav{margin-top:20px;padding:16px 20px;background:#F8FAFC;display:flex;justify-content:space-between;align-items:center;gap:12px;border-radius:var(--r-md);border:1px solid var(--line)}\r\n.nav-btn{padding:11px 22px;min-height:44px;border:none;border-radius:var(--r-md);font-size:13.6px;font-weight:700;cursor:pointer;display:flex;align-items:center;gap:7px;transition:all .3s;font-family:var(--sans);touch-action:manipulation}\r\n.nav-btn.prev{background:#fff;color:var(--mut);border:2px solid var(--line)}\r\n.nav-btn.prev:hover:not(:disabled){border-color:var(--navy);color:var(--navy);transform:translateX(-3px)}\r\n.nav-btn.check{background:linear-gradient(135deg,var(--gold) 0%,var(--gold-d) 100%);color:#fff;flex:1;justify-content:center;max-width:220px;box-shadow:var(--sh-md)}\r\n.nav-btn.check:hover:not(:disabled){transform:translateY(-2px);box-shadow:var(--sh-lg)}\r\n.nav-btn.next{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);color:#fff;box-shadow:var(--sh-md)}\r\n.nav-btn.next:hover:not(:disabled){transform:translateX(3px);box-shadow:var(--sh-lg)}\r\n.nav-btn:disabled{opacity:.5;cursor:not-allowed}\r\n\r\n\/* ---------- RIGHT SIDEBAR ---------- *\/\r\n.dashboard-sidebar{display:flex;flex-direction:column;gap:16px;align-self:start;min-width:0}\r\n\/* Combined Progress + Session card *\/\r\n.progress-combo{display:grid;grid-template-columns:auto 1fr;gap:14px;align-items:center}\r\n.progress-combo .stat-col{display:flex;flex-direction:column;gap:2px}\r\n.progress-combo .stat-row{padding:5px 0}\r\n.progress-ring-container{display:flex;justify-content:center}\r\n.progress-ring{position:relative;width:100px;height:100px}\r\n.progress-ring svg{transform:rotate(-90deg)}\r\n.progress-ring-bg{fill:none;stroke:var(--line);stroke-width:8}\r\n.progress-ring-fill{fill:none;stroke:var(--green);stroke-width:8;stroke-linecap:round;transition:stroke-dashoffset .5s}\r\n.progress-ring-text{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.progress-ring-percentage{font-family:var(--serif);font-size:24px;font-weight:600;color:var(--ink)}\r\n.progress-ring-label{font-size:10.1px;color:var(--mut)}\r\n.progress-stats-mini{display:grid;grid-template-columns:1fr 1fr;gap:8px}\r\n.progress-stat-mini{background:#F8FAFC;padding:10px;border-radius:var(--r-sm);text-align:center}\r\n.progress-stat-mini .value{font-family:var(--serif);font-size:19.2px;font-weight:600}\r\n.progress-stat-mini .value.correct{color:var(--green)}\r\n.progress-stat-mini .value.incorrect{color:var(--red)}\r\n.progress-stat-mini .label{font-size:10.1px;color:var(--mut);margin-top:2px}\r\n.question-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:6px;max-height:200px;overflow-y:auto;padding:2px}\r\n.grid-item{width:100%;aspect-ratio:1;border-radius:var(--r-sm);display:flex;align-items:center;justify-content:center;font-weight:600;font-size:11.7px;cursor:pointer;transition:all .3s;border:2px solid transparent;position:relative}\r\n.grid-item.unattempted{background:var(--navy);color:#fff}\r\n.grid-item.current{background:var(--gold);color:#fff;transform:scale(1.1);box-shadow:var(--sh-md);z-index:1}\r\n.grid-item.attempted{background:#f7ce6b;color:var(--ink)}\r\n.grid-item.correct-answered{background:var(--green);color:#fff}\r\n.grid-item.incorrect-answered{background:var(--red);color:#fff}\r\n.grid-item.weak-marked::after{content:'!';position:absolute;top:-3px;right:-3px;width:12px;height:12px;background:var(--red);border-radius:50%;font-size:8.8px;display:flex;align-items:center;justify-content:center;color:#fff;font-weight:700}\r\n.grid-item:hover:not(.current){transform:scale(1.05)}\r\n.legend{padding-top:12px;border-top:1px solid var(--line);margin-top:4px}\r\n.legend-title{font-weight:700;font-size:11.7px;color:var(--ink);margin-bottom:8px}\r\n.legend-items{display:flex;flex-wrap:wrap;gap:10px}\r\n.legend-item{display:flex;align-items:center;gap:5px;font-size:10.9px;color:var(--mut)}\r\n.legend-color{width:14px;height:14px;border-radius:3px}\r\n.legend-color.unattempted{background:var(--navy)}\r\n.legend-color.attempted{background:#f7ce6b}\r\n.legend-color.correct{background:var(--green)}\r\n.legend-color.incorrect{background:var(--red)}\r\n.stat-row{display:flex;justify-content:space-between;align-items:center;padding:8px 0;border-bottom:1px dashed var(--line)}\r\n.stat-row:last-child{border-bottom:none}\r\n.stat-label{color:var(--mut);font-size:13.1px}\r\n.stat-value{font-weight:700;font-size:15.2px;color:var(--ink)}\r\n.stat-value.correct{color:var(--green)}\r\n.stat-value.incorrect{color:var(--red)}\r\n.action-buttons{display:flex;flex-direction:column;gap:10px}\r\n.action-btn{width:100%;padding:12px;min-height:46px;border:none;border-radius:var(--r-md);font-size:13.6px;font-weight:700;cursor:pointer;display:flex;align-items:center;justify-content:center;gap:7px;transition:all .3s;font-family:var(--sans)}\r\n.action-btn.submit{background:linear-gradient(135deg,var(--green) 0%,var(--green-d) 100%);color:#fff;box-shadow:var(--sh-md)}\r\n.action-btn.submit:hover{transform:translateY(-2px);box-shadow:var(--sh-lg)}\r\n.action-btn.reset{background:#F8FAFC;color:var(--mut);border:2px solid var(--line)}\r\n.action-btn.reset:hover{border-color:var(--red);color:var(--red)}\r\n.reset-note{font-size:11.5px;color:var(--faint);text-align:center;margin-top:6px;line-height:1.45}\r\n\r\n\/* ---------- TOAST & MODAL ---------- *\/\r\n.warning-toast{position:fixed;bottom:30px;left:50%;transform:translateX(-50%);background:var(--red);color:#fff;padding:12px 24px;border-radius:var(--r-md);font-weight:600;box-shadow:var(--sh-lg);z-index:10000;display:none;animation:gpUp .3s ease;font-size:14.1px}\r\n.warning-toast.show{display:flex;align-items:center;gap:8px}\r\n.warning-toast.success{background:var(--green)}\r\n@keyframes gpUp{from{opacity:0;transform:translateX(-50%) translateY(20px)}to{opacity:1;transform:translateX(-50%) translateY(0)}}\r\n.result-modal{position:fixed;inset:0;background:rgba(9,20,45,.72);display:none;justify-content:center;align-items:center;z-index:10000;padding:20px}\r\n.result-modal.show{display:flex}\r\n.result-content{background:#fff;padding:32px;border-radius:var(--r-lg);text-align:center;max-width:440px;width:100%;box-shadow:var(--sh-lg);animation:gpModal .3s ease;max-height:90vh;overflow-y:auto}\r\n@keyframes gpModal{from{opacity:0;transform:scale(.92)}to{opacity:1;transform:scale(1)}}\r\n.result-icon{font-size:50px;margin-bottom:16px}\r\n.result-title{font-family:var(--serif);font-size:24px;font-weight:600;color:var(--ink);margin-bottom:8px}\r\n.result-message{color:var(--mut);margin-bottom:20px;font-size:14.4px}\r\n.result-stats{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-bottom:20px}\r\n.result-stat{background:#F8FAFC;padding:12px;border-radius:var(--r-md)}\r\n.result-stat-value{font-family:var(--serif);font-size:22.4px;font-weight:600;color:var(--navy)}\r\n.result-stat-label{font-size:11.5px;color:var(--mut)}\r\n.result-buttons{display:flex;gap:10px;justify-content:center;flex-wrap:wrap}\r\n.result-btn{padding:10px 20px;border:none;border-radius:var(--r-md);font-weight:700;cursor:pointer;transition:all .3s;display:flex;align-items:center;gap:6px;font-size:13.1px;font-family:var(--sans)}\r\n.result-btn.primary{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-d) 100%);color:#fff}\r\n.result-btn.secondary{background:#F8FAFC;color:var(--mut)}\r\n.result-btn.weak{background:linear-gradient(135deg,var(--red) 0%,var(--red-d) 100%);color:#fff}\r\n.result-btn:hover{transform:translateY(-2px)}\r\n\r\n\/* =====================================================\r\n   TAB 2 \u2014 MY PERFORMANCE (AI COACH)\r\n===================================================== *\/\r\n.ai-wrap{padding:6px 28px 40px;max-width:1080px;margin:0 auto}\r\n.an-card{padding:22px 22px}\r\n.bar-row{display:grid;grid-template-columns:34px minmax(190px,1.5fr) 2.3fr auto;align-items:center;gap:12px;padding:6px 0}\r\n.bar-row+.bar-row{border-top:1px dashed #eef1f6}\r\n.bar-rank{font-family:var(--serif);color:var(--mut);font-size:14.4px;text-align:right}\r\n\/* WRAP FIX: long chapter names wrap onto multiple lines instead of overflowing *\/\r\n.bar-name{font-size:13.8px;font-weight:500;line-height:1.35;overflow-wrap:break-word;word-break:break-word}\r\n.bar-track{background:#eef1f6;border-radius:8px;height:20px;overflow:hidden}\r\n.bar-fill{height:100%;border-radius:8px;transition:width .8s ease}\r\n.bar-val{font-weight:700;font-size:14.7px;min-width:64px;text-align:right}\r\n.tbl-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:14px;background:#fff}\r\n.ai-hero{display:grid;grid-template-columns:280px 1fr;gap:18px;align-items:stretch}\r\n.ai-ring-card{background:linear-gradient(150deg,var(--navy-ink) 0%,var(--navy-d) 70%,#2f5fe0 100%);border-radius:var(--r-lg);padding:26px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center;box-shadow:var(--sh-md)}\r\n.ai-ring{position:relative;width:150px;height:150px}\r\n.ai-ring svg{transform:rotate(-90deg)}\r\n.ai-ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.ai-ring .fg{fill:none;stroke:var(--gold-l);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.ai-ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.ai-ring-txt .n{font-family:var(--serif);font-size:40px;font-weight:600;color:var(--gold-l);line-height:1}\r\n.ai-ring-txt .l{font-size:9.9px;letter-spacing:.12em;text-transform:uppercase;color:#bfdbfe;margin-top:4px}\r\n.ai-verdict{margin-top:14px;font-size:13.8px;color:#dbeafe;line-height:1.5}\r\n.ai-verdict b{color:#fff}\r\n.ai-coach-card{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);padding:22px;box-shadow:var(--sh-sm)}\r\n.ai-coach-card h3{font-size:15.2px;color:var(--navy-ink);display:flex;align-items:center;gap:8px;margin-bottom:12px}\r\n.ai-coach-card h3 i{color:var(--gold)}\r\n.ai-reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.ai-reco:last-child{border-bottom:none}\r\n.ai-reco .ic{width:30px;height:30px;border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:12.8px;flex-shrink:0;margin-top:2px}\r\n.ai-reco .ic.hot{background:var(--red-bg);color:var(--red-d)}\r\n.ai-reco .ic.warm{background:#fef7e6;color:var(--amber-d)}\r\n.ai-reco .ic.cool{background:#eff6ff;color:var(--navy)}\r\n.ai-reco .ic.good{background:var(--green-bg);color:var(--green-d)}\r\n.ai-reco p{font-size:13.9px;color:#37414f}\r\n.ai-reco p b{color:var(--navy-ink)}\r\n.ai-reco .go{margin-left:auto;flex-shrink:0;background:#EFF6FF;color:var(--navy-d);border:1px solid #d4e2fb;border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);white-space:nowrap}\r\n.ai-reco .go:hover{background:var(--navy);color:#fff}\r\n\r\n.ai-kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;margin-top:18px}\r\n.ai-kpi{background:var(--card);border:1px solid var(--line);border-radius:var(--r-md);padding:14px 16px;box-shadow:var(--sh-sm)}\r\n.ai-kpi .n{font-family:var(--serif);font-size:25.6px;font-weight:600;color:var(--navy-d)}\r\n.ai-kpi .n.g{color:var(--green-d)} .ai-kpi .n.r{color:var(--red-d)} .ai-kpi .n.a{color:var(--amber-d)}\r\n.ai-kpi .l{font-size:10.9px;letter-spacing:.05em;text-transform:uppercase;color:var(--mut);margin-top:2px}\r\n\r\ntable.perf{border-collapse:collapse;width:100%;font-size:13.1px;min-width:760px}\r\ntable.perf th,table.perf td{padding:10px 10px;border-bottom:1px solid #eef1f6;text-align:center}\r\ntable.perf thead th{background:var(--navy);color:#fff;font-weight:600;font-size:11.5px}\r\ntable.perf th:first-child,table.perf td:first-child{text-align:left;padding-left:14px}\r\n\/* WRAP FIX: chapter column wraps; bounded so metric columns stay visible *\/\r\ntable.perf td:first-child{font-weight:500;background:#fbfcfe;white-space:normal;overflow-wrap:break-word;word-break:break-word;min-width:150px;max-width:260px;line-height:1.4}\r\n.mini-track{background:#eef1f6;border-radius:6px;height:9px;overflow:hidden;min-width:80px}\r\n.mini-fill{height:100%;border-radius:6px}\r\n.tag{display:inline-block;font-size:10.6px;font-weight:700;padding:3px 9px;border-radius:20px;text-transform:uppercase;letter-spacing:.03em}\r\n.tag.hot{background:var(--red-bg);color:var(--red-d)}\r\n.tag.warm{background:#fef7e6;color:var(--amber-d)}\r\n.tag.ok{background:#eff6ff;color:var(--navy-d)}\r\n.tag.good{background:var(--green-bg);color:var(--green-d)}\r\n.tag.na{background:#f1f5f9;color:var(--faint)}\r\n.mini-go{background:none;border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:700;color:var(--navy-d);cursor:pointer;transition:all .25s;font-family:var(--sans)}\r\n.mini-go:hover{background:var(--navy);color:#fff;border-color:var(--navy)}\r\n\r\n.rev-item{display:flex;align-items:center;gap:10px;background:#F8FAFC;border-left:3px solid var(--amber);border-radius:var(--r-sm);padding:10px 12px;margin-bottom:8px;font-size:12.6px;cursor:pointer;transition:all .25s}\r\n.rev-item:hover{background:#fef7e6;transform:translateX(3px)}\r\n.rev-item .q-num{font-weight:700;color:var(--amber-d);flex-shrink:0}\r\n.rev-item .q-text{flex:1;color:var(--mut);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.rev-item .days{background:var(--amber);color:#fff;padding:2px 8px;border-radius:20px;font-size:10.2px;font-weight:700;white-space:nowrap}\r\n.ai-empty{text-align:center;padding:34px 20px;color:var(--mut)}\r\n.ai-empty i{font-size:32px;color:var(--gold);margin-bottom:12px;display:block}\r\n.ai-empty .big{font-family:var(--serif);font-size:19.2px;color:var(--navy-ink);margin-bottom:6px}\r\n.ai-empty p{font-size:13.9px;max-width:52ch;margin:0 auto}\r\n.ai-two{display:grid;grid-template-columns:1fr 1fr;gap:18px}\r\n.perf-reset-wrap{margin-top:34px;padding:18px;border:1px dashed #f3c1c1;border-radius:var(--r-lg);background:#fffafa;display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.perf-reset-wrap p{font-size:13.1px;color:var(--mut);flex:1;min-width:220px}\r\n.perf-reset-wrap p b{color:var(--red-d)}\r\n.perf-reset-btn{padding:11px 20px;background:#fff;border:2px solid #f3c1c1;border-radius:var(--r-md);color:var(--red-d);font-size:13.1px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);display:flex;align-items:center;gap:7px;white-space:nowrap}\r\n.perf-reset-btn:hover{background:var(--red);border-color:var(--red);color:#fff}\r\n\r\n\/* ---------- RESPONSIVE ---------- *\/\r\n@media(max-width:1024px){.quiz-container{grid-template-columns:minmax(0,1fr) 270px;gap:14px}}\r\n@media(max-width:900px){\r\n  \/* MOBILE: question first, everything else stacks below *\/\r\n  .quiz-container{grid-template-columns:1fr;padding:0 12px 12px;gap:14px}\r\n  .filter-bar{padding:12px 12px 0}\r\n  .filter-list{flex-wrap:nowrap;overflow-x:auto;padding-bottom:6px;-webkit-overflow-scrolling:touch}\r\n  .question-panel{order:1}\r\n  .dashboard-sidebar{order:2}\r\n  .gp-head-top{flex-direction:column;gap:12px}\r\n  .gp-stats{width:100%;flex-wrap:nowrap;overflow-x:auto;padding-bottom:4px;-webkit-overflow-scrolling:touch}\r\n  .gp-stat{min-width:84px;padding:7px 12px;flex:0 0 auto}\r\n  .gp-stat .n{font-size:19.2px}\r\n  .gp-tabs{overflow-x:auto;flex-wrap:nowrap;-webkit-overflow-scrolling:touch}\r\n  .gp-tab{flex:0 0 auto;white-space:nowrap}\r\n  .mode-selector{flex-direction:column;align-items:stretch;padding:10px 12px}\r\n  .mode-tabs{overflow-x:auto;flex-wrap:nowrap;padding-bottom:4px;-webkit-overflow-scrolling:touch}\r\n  .mode-tab{flex:0 0 auto;white-space:nowrap}\r\n  .session-info{justify-content:center}\r\n  \/* 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<\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultScore\">0%<\/div>\r\n                    <div class=\"result-stat-label\">Score<\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"result-buttons\">\r\n                <button class=\"result-btn secondary\" id=\"reviewBtn\"><span class=\"ic\">\ud83d\udc41<\/span> Review<\/button>\r\n                <button class=\"result-btn weak\" id=\"practiceWeakBtn\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> Practice Weak<\/button>\r\n                <button class=\"result-btn primary\" id=\"retryBtn\"><span class=\"ic\">\u21bb<\/span> Try Again<\/button>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- ================= HEADER ================= -->\r\n    <header class=\"gp-header\">\r\n        <div class=\"gp-head-top\">\r\n            <div class=\"gp-brand\">\r\n                <div class=\"eyebrow\" id=\"topicEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n                <h1 id=\"topicName\">Operational Manual for Internal Audit<\/h1>\r\n                <p>Chapter-wise MCQs \u00b7 Smart Practice, Weak-Area Drills &amp; AI Coach<\/p>\r\n            <\/div>\r\n            <div class=\"gp-stats\">\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrTotalQ\">0<\/div><div class=\"l\">MCQs<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrChapters\">0<\/div><div class=\"l\">Chapters<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrMastered\">0%<\/div><div class=\"l\">Mastered<\/div><\/div>\r\n                <div class=\"gp-stat clickable\" id=\"weakBadgeHeader\" style=\"display:none;\"><div class=\"n\" id=\"weakCountHeader\">0<\/div><div class=\"l\">Weak Areas<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrReadiness\">\u2014<\/div><div class=\"l\">Readiness<\/div><\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <nav class=\"gp-tabs\">\r\n            <button class=\"gp-tab active\" data-view=\"practice\"><span class=\"ic\">\u270d\ufe0f<\/span> Practice Quiz<\/button>\r\n            <button class=\"gp-tab\" data-view=\"performance\"><span class=\"ic\">\ud83e\udde0<\/span> My Performance <span class=\"pill\" id=\"perfPill\" style=\"display:none;\">!<\/span><\/button>\r\n        <\/nav>\r\n    <\/header>\r\n\r\n    <!-- ================= VIEW 1 : PRACTICE QUIZ ================= -->\r\n    <div class=\"gp-view active\" id=\"view-practice\">\r\n\r\n    <!-- Mode Selector -->\r\n    <div class=\"mode-selector\">\r\n        <div class=\"mode-tabs\">\r\n            <button class=\"mode-tab active\" data-mode=\"all\" id=\"modeAll\">\r\n                <span class=\"ic\">\ud83d\udccb<\/span> All Questions <span class=\"badge\" id=\"allCount\">0<\/span>\r\n            <\/button>\r\n            <button class=\"mode-tab\" data-mode=\"chapter\" id=\"modeChapter\">\r\n                <span class=\"ic\">\ud83d\udcda<\/span> By Chapter\r\n            <\/button>\r\n            <button class=\"mode-tab weak-mode\" data-mode=\"weak\" id=\"modeWeak\">\r\n                <span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas <span class=\"badge\" id=\"weakModeCount\">0<\/span>\r\n            <\/button>\r\n        <\/div>\r\n        <div class=\"session-info\" id=\"sessionInfo\" style=\"display:none;\">\r\n            <span class=\"ic\">\ud83d\udd58<\/span>\r\n            <span id=\"sessionText\">Last session: Q5<\/span>\r\n            <button class=\"resume-btn\" id=\"resumeBtn\"><span class=\"ic\">\u25b6<\/span> Resume<\/button>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- FILTER BAR (before the MCQ content) -->\r\n    <div class=\"filter-bar\">\r\n        <div class=\"filter-bar-row\">\r\n            <div class=\"quiz-card\" id=\"chapterFilterCard\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\udcda<\/span> Filter by Chapter<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\"><div class=\"filter-list\" id=\"chapterList\"><\/div><\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card weak-areas-card\" id=\"weakAreasCard\" style=\"display:none;\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\">\r\n                    <div class=\"weak-question-list\" id=\"weakQuestionList\"><\/div>\r\n                    <button class=\"practice-weak-btn\" id=\"practiceWeakAreasBtn\"><span class=\"ic\">\u21bb<\/span> Practice All Weak Areas<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- Main Container -->\r\n    <div class=\"quiz-container\">\r\n        <!-- Question Panel (primary) -->\r\n        <main class=\"question-panel\">\r\n            <div class=\"question-header\">\r\n                <span class=\"question-number\" id=\"questionNumber\">Question 1 of 20<\/span>\r\n                <div class=\"question-meta\">\r\n                    <div class=\"meta-badge chapter\"><span class=\"ic\">\ud83d\udcd6<\/span> <span id=\"currentQuestionChapter\">\u2014<\/span><\/div>\r\n                    <div class=\"meta-badge weak\" id=\"weakBadge\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> <span>Weak<\/span><\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"question-body\">\r\n                <div class=\"question-text\" id=\"questionText\">Loading question...<\/div>\r\n                <div class=\"options-list\" id=\"optionsList\"><\/div>\r\n                <div class=\"explanation-box\" id=\"explanationBox\">\r\n                    <div class=\"explanation-title\"><span class=\"ic\">\ud83d\udca1<\/span> Explanation<\/div>\r\n                    <p class=\"explanation-text\" id=\"explanationText\"><\/p>\r\n                <\/div>\r\n                <div class=\"mastery-indicator\" id=\"masteryIndicator\">\r\n                    <span class=\"mastery-label\"><span class=\"ic\">\u2b50<\/span> Mastery:<\/span>\r\n                    <div class=\"mastery-stars\" id=\"masteryStars\">\r\n                        <i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"question-nav\">\r\n                    <button class=\"nav-btn prev\" id=\"prevBtn\"><span class=\"ic\">\u2190<\/span> Previous<\/button>\r\n                    <button class=\"nav-btn check\" id=\"checkBtn\"><span class=\"ic\">\u2713<\/span> Check Answer<\/button>\r\n                    <button class=\"nav-btn next\" id=\"nextBtn\">Next <span class=\"ic\">\u2192<\/span><\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/main>\r\n\r\n        <!-- Right Rail: navigator \u2192 progress \u2192 actions -->\r\n        <aside class=\"dashboard-sidebar\">\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\uddc2\ufe0f<\/span> Question Navigator<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"question-grid\" id=\"questionGrid\"><\/div>\r\n                    <div class=\"legend\">\r\n                        <div class=\"legend-items\">\r\n                            <div class=\"legend-item\"><div class=\"legend-color unattempted\"><\/div><span>New<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color attempted\"><\/div><span>Seen<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color correct\"><\/div><span>Correct<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color incorrect\"><\/div><span>Incorrect<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\ud83c\udfc6<\/span> Progress &amp; Session<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"progress-combo\">\r\n                        <div class=\"progress-ring-container\">\r\n                            <div class=\"progress-ring\">\r\n                                <svg width=\"100\" height=\"100\">\r\n                                    <circle class=\"progress-ring-bg\" cx=\"50\" cy=\"50\" r=\"42\"><\/circle>\r\n                                    <circle class=\"progress-ring-fill\" cx=\"50\" cy=\"50\" r=\"42\" stroke-dasharray=\"264\" stroke-dashoffset=\"264\" id=\"progressRingFill\"><\/circle>\r\n                                <\/svg>\r\n                                <div class=\"progress-ring-text\">\r\n                                    <span class=\"progress-ring-percentage\" id=\"progressPercentage\">0%<\/span>\r\n                                    <span class=\"progress-ring-label\">Mastered<\/span>\r\n                                <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                        <div class=\"stat-col\">\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Questions<\/span><span class=\"stat-value\" id=\"totalQuestions\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Attempted<\/span><span class=\"stat-value\" id=\"attemptedCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Correct<\/span><span class=\"stat-value correct\" id=\"correctCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Incorrect<\/span><span class=\"stat-value incorrect\" id=\"incorrectCount\">0<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                    <div class=\"progress-stats-mini\" style=\"margin-top:10px\">\r\n                        <div class=\"progress-stat-mini\"><div class=\"value correct\" id=\"totalCorrectProgress\">0<\/div><div class=\"label\">Lifetime Correct<\/div><\/div>\r\n                        <div class=\"progress-stat-mini\"><div class=\"value incorrect\" id=\"totalWeakProgress\">0<\/div><div class=\"label\">Weak Areas<\/div><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"action-buttons\">\r\n                <button class=\"action-btn submit\" id=\"submitBtn\"><span class=\"ic\">\ud83d\udce4<\/span> Submit &amp; View Results<\/button>\r\n                <button class=\"action-btn reset\" id=\"resetBtn\"><span class=\"ic\">\u21ba<\/span> Reset Session<\/button>\r\n                <p class=\"reset-note\">Resets only this session's answers.<br>Lifetime performance &amp; mastery are kept.<\/p>\r\n            <\/div>\r\n        <\/aside>\r\n    <\/div>\r\n    <\/div><!-- \/view-practice -->\r\n\r\n    <!-- ================= VIEW 2 : MY PERFORMANCE (AI COACH) ================= -->\r\n    <div class=\"gp-view\" id=\"view-performance\">\r\n        <div class=\"ai-wrap\">\r\n            <div id=\"aiEmptyState\" class=\"an-card ai-empty\" style=\"display:none;margin-top:24px;\">\r\n                <span class=\"ic\" style=\"font-size:32px\">\ud83e\udde0<\/span>\r\n                <div class=\"big\">Your AI coach is waiting for data<\/div>\r\n                <p>Attempt a few questions in the Practice tab. The coach will then compute your readiness score, detect weak chapters weighted by their share of the question bank, and build a personalised study plan.<\/p>\r\n            <\/div>\r\n\r\n            <div id=\"aiContent\">\r\n                <div class=\"sec-head\" style=\"margin-top:24px;\"><span class=\"num\">01<\/span><h2>Readiness \u2014 AI Assessment<\/h2><span class=\"hint\">weighted by chapter share of the bank<\/span><\/div>\r\n                <div class=\"ai-hero\">\r\n                    <div class=\"ai-ring-card\">\r\n                        <div class=\"ai-ring\">\r\n                            <svg width=\"150\" height=\"150\">\r\n                                <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\" id=\"aiRingFill\"><\/circle>\r\n                            <\/svg>\r\n                            <div class=\"ai-ring-txt\"><span class=\"n\" id=\"aiScore\">0<\/span><span class=\"l\">Readiness \/ 100<\/span><\/div>\r\n                        <\/div>\r\n                        <div class=\"ai-verdict\" id=\"aiVerdict\"><\/div>\r\n                    <\/div>\r\n                    <div class=\"ai-coach-card\">\r\n                        <h3><span class=\"ic\">\ud83e\ude84<\/span> Smart Study Plan \u2014 What to do next<\/h3>\r\n                        <div id=\"aiRecoList\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"ai-kpis\" id=\"aiKpis\"><\/div>\r\n\r\n                <div class=\"sec-head\"><span class=\"num\">02<\/span><h2>Chapter Performance vs Chapter Weight<\/h2><span class=\"hint\">priority = high weight \u00d7 low accuracy<\/span><\/div>\r\n                <div class=\"tbl-scroll\"><table class=\"perf\">\r\n                    <thead><tr><th>Chapter<\/th><th>Weight<\/th><th>Coverage<\/th><th>Accuracy<\/th><th>Status<\/th><th>Action<\/th><\/tr><\/thead>\r\n                    <tbody id=\"perfTableBody\"><\/tbody>\r\n                <\/table><\/div>\r\n\r\n                <div class=\"ai-two\" style=\"margin-top:34px;\">\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">03<\/span><h2>Revision Queue<\/h2><span class=\"hint\">spaced repetition<\/span><\/div>\r\n                        <div class=\"an-card\" id=\"revisionQueue\"><\/div>\r\n                    <\/div>\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">04<\/span><h2>Mastery Distribution<\/h2><\/div>\r\n                        <div class=\"an-card\" id=\"masteryDist\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- Performance reset (lifetime data) -->\r\n                <div class=\"perf-reset-wrap\">\r\n                    <p><b>Danger zone:<\/b> this permanently erases your lifetime performance for this quiz \u2014 mastery stars, weak areas, accuracy history and the readiness score. Session reset on the Practice tab does <b>not<\/b> touch this data.<\/p>\r\n                    <button class=\"perf-reset-btn\" id=\"resetPerfBtn\"><span class=\"ic\">\ud83d\uddd1\ufe0f<\/span> Reset My Performance<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div><!-- \/view-performance -->\r\n<\/div>\r\n<script>\r\n\/\/ ==========================================\r\n\/\/ QUIZ CONFIGURATION  \u2190 EDIT PER TOPIC\r\n\/\/ ==========================================\r\nconst quizConfig = {\r\n    \/\/ UNIQUE id per topic. Progress is stored in localStorage under this key,\r\n    \/\/ so two quizzes MUST NOT share the same quizId.\r\n    quizId: 'CHANGE-ME-chapterwise-quiz',\r\n    topic: 'Operational Manual for Internal Audit',                     \/\/ \u2190 shown in header h1\r\n                         \/\/ \u2190 shown in header eyebrow\r\n    masteryThreshold: 3,   \/\/ total correct needed for \"mastered\"\r\n    weakThreshold: 1,      \/\/ wrong attempts before a question is flagged weak\r\n    revisionGapDays: 7     \/\/ days after which a mastered Q re-enters revision\r\n};\r\n\/\/ ============================================================================\r\n\/\/ OPERATIONAL MANUAL FOR INTERNAL AUDIT\r\n\/\/ For Central Civil Ministries \/ Departments\r\n\/\/ Government of India, Ministry of Finance, Department of Expenditure,\r\n\/\/ Controller General of Accounts, Internal Audit Division (1st March, 2019)\r\n\/\/\r\n\/\/ COMPLETE MCQ BANK \u2014 ALL CHAPTERS (I to VII) IN ONE FILE\r\n\/\/ 304 questions, ids 1 to 304, contiguous\r\n\/\/\r\n\/\/   CH 1  Structure and Management of Internal Audit Wings ....... ids 1-91\r\n\/\/   CH 2  Internal Audit Process ................................. ids 92-127\r\n\/\/   CH 3  Audit Tools and Techniques for Performing Engagements .. ids 128-175\r\n\/\/   CH 4  Performing the Audit Engagement ........................ ids 176-197\r\n\/\/   CH 5  Reporting and Follow-up ................................ ids 198-227\r\n\/\/   CH 6  Performance Evaluation and Quality Control ............. ids 228-259\r\n\/\/   CH 7  Special Audits ......................................... ids 260-304\r\n\/\/\r\n\/\/ Built from the narrative provisions of the Manual.  Checklist items are not\r\n\/\/ tested; they appear only as distractors or as cross-references inside the\r\n\/\/ explanations.  No assertion-reason items.\r\n\/\/ Answer spread \u2014 a: 77 | b: 75 | c: 76 | d: 76\r\n\/\/\r\n\/\/ quizId: IA-OPERATIONAL-MANUAL-2019-quiz\r\n\/\/ Format: { id, chapter, question, options, correct (0-indexed), explanation }\r\n\/\/ ============================================================================\r\n\r\nconst allQuestions = [\r\n  {\r\n    id: 1,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Mission for Internal Audit, stating what is aspired to be accomplished within the Ministry, is required to be articulated by:\",\r\n    options: [\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Chief Accounting Authority of the Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Internal Audit Wings in the Central Civil Ministries\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.2.1<\/b> provides that the IAWs in Central Civil Ministries are expected to articulate their Mission for Internal Audit, which states what the Internal Audit Wings aspire to accomplish within their Ministry. The obligation is therefore on the Internal Audit Wing itself. The example reproduced in the same para \u2014 enhancing and protecting organizational value by providing risk-based and objective assurance, advice and insight \u2014 is illustrative only; the Office of the CGA has not prescribed a uniform text, nor is the Mission settled by the Audit Committee or the Chief Accounting Authority.\"\r\n  },\r\n  {\r\n    id: 2,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All the activities as Head of the Internal Audit Wing at a Central Civil Ministry are performed by:\",\r\n    options: [\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Chief Accounting Authority of the Ministry\",\r\n      \"The Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts, in their capacity as Chief Audit Executive\",\r\n      \"The Senior Accounts Officer heading the Internal Audit Team\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3.1<\/b> states that the Pr. CCA\/CCA\/CA in their capacity as Chief Audit Executive perform all the activities as Head of the Internal Audit Wing at the Ministry. The Financial Adviser and the Chief Accounting Authority (the Secretary of the Ministry) discharge financial management and accountability functions, not the headship of the IAW; and the A.O.\/Sr. A.O. only heads an individual Internal Audit Team for an assignment under Para 1.5.2.\"\r\n  },\r\n  {\r\n    id: 3,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following functionaries:\\n1. Principal Chief Controller of Accounts\\n2. Chief Controller of Accounts\\n3. Controller of Accounts\\n4. Deputy Controller of Accounts\\nWhich of the above can function as the Chief Audit Executive?\",\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: 1,\r\n    explanation: \"The list of acronyms prefixed to the Manual defines <b>CAE : Chief Audit Executive (refers to Pr. CCA\/ CCA\/ CA)<\/b>, and <b>Para 1.3.1<\/b> uses the same three designations. The Deputy Controller of Accounts is separately defined in the acronyms as 'Dy. CA' and is nowhere equated with the CAE; the Dy. CA may assist in the working of the Wing but does not discharge the reporting responsibilities under Para 1.3.2.\"\r\n  },\r\n  {\r\n    id: 4,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following officers:\\n1. Chief Controller of Accounts\\n2. Deputy Controller of Accounts\\n3. Controller of Accounts\\n4. Senior Accounts Officer\\nHow many of the above can hold the position of Chief Audit Executive?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Only two \u2014 the Chief Controller of Accounts and the Controller of Accounts. Per the acronyms, <b>CAE refers to Pr. CCA\/CCA\/CA<\/b>, read with <b>Para 1.3.1<\/b>. The Dy. CA is excluded, and the Senior Accounts Officer figures only in <b>Para 1.4.1<\/b> as a member (1 A.O.\/Sr. A.O.) of the Internal Audit Team and, under <b>Para 1.5.2<\/b>, as Head of an Audit Team for a particular assignment.\"\r\n  },\r\n  {\r\n    id: 5,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Planning the internal audit\\n2. Communication and approval of the plans\\n3. Resource management\\n4. Laying down the policies and procedures for the Internal Audit Wing\\n5. Quality assurance\\nWhich of the above are functions of the Chief Audit Executive?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 4 and 5 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 2, 3, 4 and 5\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3.1<\/b> enumerates the functions of the CAE as planning the internal audit, communication and approval of the plans, resource management, laying down the policies and procedures for the IAW, co-ordination and reporting to the Senior Management and Audit Committee, and quality assurance. All five items listed in the question therefore find place in that enumeration; the sixth element of the para \u2014 co-ordination and reporting \u2014 has not been listed here.\"\r\n  },\r\n  {\r\n    id: 6,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are functions of the Chief Audit Executive EXCEPT:\",\r\n    options: [\r\n      \"Communication and approval of the plans\",\r\n      \"Laying down the policies and procedures for the Internal Audit Wing\",\r\n      \"Resource management\",\r\n      \"Conducting audit personally on key activities and risk areas\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"The first three are expressly listed in <b>Para 1.3.1<\/b> among the CAE's functions. Conducting audit personally on key activities and risk areas is a duty of the Head of the Audit Team: <b>Para 1.5.2(5)<\/b> requires that each team member be assigned specific audit responsibilities in writing and that the 'Team Head should himself conduct audit on key activities\/ risks areas'.\"\r\n  },\r\n  {\r\n    id: 7,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"With reference to the distribution of internal audit responsibilities in a Central Civil Ministry, consider the following:\\n1. Co-ordination and reporting to the Senior Management and the Audit Committee\\n2. Supervising each phase and activity of the audit\\n3. Quality assurance\\n4. Reviewing and approving the working papers of an engagement\\nHow many of the above are functions of the Chief Audit Executive, as distinguished from those of the Head of the Audit Team?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"Only three\",\r\n      \"All four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Only two \u2014 items 1 and 3, both of which appear in the enumeration of the CAE's functions in <b>Para 1.3.1<\/b>. Items 2 and 4 belong to the Head of the Audit Team: <b>Para 1.5.2(6)<\/b> provides that the Team Head 'should supervise each phase and activity of the audit' and that 'he should review and approve the working papers and primary observations to develop the final audit observations and recommendations'.\"\r\n  },\r\n  {\r\n    id: 8,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The status of internal audit at the Ministry\/Department is reported by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Secretary of the administrative Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3.2(1)<\/b> casts on the CAE the responsibility of 'Reporting periodically and at least once a Quarter to the Audit Committee on status of internal audit at Ministry\/Department'. The Chief Accounting Authority enters the picture only in <b>Para 1.5.1(10)<\/b>, in relation to the annual review report on the performance of the IAW; and the Office of the CGA receives that review report thereafter, and important audit findings under <b>Para 1.5.1(9)<\/b>.\"\r\n  },\r\n  {\r\n    id: 9,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The status of internal audit at the Ministry\/Department is required to be reported by the Chief Audit Executive periodically and at least:\",\r\n    options: [\r\n      \"Once a month\",\r\n      \"Once a quarter\",\r\n      \"Once in six months\",\r\n      \"Once a year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.3.2(1)<\/b> \u2014 reporting is to be done 'periodically and at least once a Quarter'. The expression fixes a minimum and not a maximum, so more frequent reporting is permissible. (Chapter VI, Checklist 16, similarly asks whether the CAE formally reported to the Audit Committee at least four times during the financial year, six meetings per year being described as the ideal target.)\"\r\n  },\r\n  {\r\n    id: 10,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Progress against plan\\n2. Limitations to independence and objectivity\\n3. Challenges faced by the team\\n4. Financial recovery opportunities identified\\nWhich of the above are included in the report on the status of internal audit made to the Audit Committee?\",\r\n    options: [\r\n      \"1, 2 and 3 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: 0,\r\n    explanation: \"<b>Para 1.3.2(1)(a), (b) and (c)<\/b> specify the contents of the quarterly status report as (a) progress against plan, (b) limitations to independence and objectivity, and (c) challenges faced by the team. 'Financial recovery opportunities' occurs in a different context altogether \u2014 Chapter VI, Checklist 16, item 6(l)(iii), where the value added by the IAW is measured in terms of risks mitigated, cost saving opportunities identified and financial recovery opportunities.\"\r\n  },\r\n  {\r\n    id: 11,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are reported to the Audit Committee as part of the status of internal audit EXCEPT:\",\r\n    options: [\r\n      \"Progress against plan\",\r\n      \"Limitations to independence and objectivity\",\r\n      \"Action taken on reports and outstanding paragraphs\",\r\n      \"Challenges faced by the team\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"The three items enumerated in <b>Para 1.3.2(1)<\/b> are progress against plan, limitations to independence and objectivity, and challenges faced by the team. 'Action taken on Reports and outstanding paragraphs' is an item of the performance evaluation checklist for Internal Audit Wings in Chapter VI (Checklist 16, item 5(e)), and is not part of the quarterly status report prescribed in Chapter I.\"\r\n  },\r\n  {\r\n    id: 12,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Actual performance against Key Performance Indicators is required to be reported by the Chief Audit Executive:\",\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>Para 1.3.2(2)<\/b> requires the CAE to 'Report actual performance against Key Performance Indicators (KPIs) on a Quarterly basis', the same para explaining that measures of progress of the audit strategy are laid down through KPIs. The footnote to this item refers the reader to Para 3.10, Chapter III of the Handbook on Internal Audit in Central Civil Ministries\/Departments.\"\r\n  },\r\n  {\r\n    id: 13,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Measures of progress of the audit strategy are laid down through:\",\r\n    options: [\r\n      \"Key Risk Indicators\",\r\n      \"The Risk Register\",\r\n      \"Key Performance Indicators\",\r\n      \"The Audit Universe\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3.2(2)<\/b> \u2014 'Measures of progress of audit strategy are laid down through KPIs.' Key Risk Indicators, by contrast, are framed under <b>Para 1.3.2(3)<\/b> for each significant risk in a programme\/scheme\/Ministry activity. The Risk Register under <b>Para 1.5.1(5)<\/b> records risks for audit units, schemes, programmes and projects, and the Audit Universe (Chapter II) is the comprehensive list of auditable units and activities.\"\r\n  },\r\n  {\r\n    id: 14,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The written assessment on Key Risk Indicators is required to be given by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Programme Division of the Ministry\",\r\n      \"The Audit Committee\",\r\n      \"The Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3.2(3)<\/b> requires the CAE to 'Give written assessment on Key Risk Indicators (KRIs) to Audit Committee on a Quarterly basis'. Note the twin requirements \u2014 the assessment must be in <i>writing<\/i> and must be furnished <i>quarterly<\/i>. The Programme Division features in <b>Para 1.5.1(5)<\/b> only as a source of feedback for updating Risk Registers.\"\r\n  },\r\n  {\r\n    id: 15,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Chief Audit Executive assists the Ministry\/Department in framing Key Risk Indicators for:\",\r\n    options: [\r\n      \"Each significant risk in a programme, scheme or Ministry activity\",\r\n      \"Each audit unit selected for internal audit during the year\",\r\n      \"Only those risks which exceed the risk appetite of the Ministry\",\r\n      \"Only the schemes funded from the Consolidated Fund of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3.2(3)<\/b> provides that the 'CAE assists Ministry\/Department in framing KRIs for each significant risk in program\/scheme\/Ministry activity'. The reference point is therefore the significant risk, not the audit unit selected for the year. Risk appetite is a concept used in Chapter II (Checklist 1, item 4(f)(iii)) in the context of the Preliminary Risk Assessment, and has no bearing on the framing of KRIs here.\"\r\n  },\r\n  {\r\n    id: 16,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The risk based Annual Audit Plan is required to be submitted by:\",\r\n    options: [\r\n      \"1st January\",\r\n      \"15th January\",\r\n      \"15th February\",\r\n      \"1st March\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.3.2(4)<\/b> \u2014 'Submit Risk based Annual Audit Plan by 15th Jan to Audit Committee.' The other dates belong to Chapter II: under Checklist 1, item 5(o), the Annual Audit Plan is <i>revised<\/i> by 15th February to reflect the impact of the Finance Bill on the Ministry's outlay\/operations, and under Para 2.2.1.2 the Annual Internal Audit plan and the 3-year rolling audit programme are <i>presented<\/i> to the Audit Committee by 1st March along with the impact of resource limitations.\"\r\n  },\r\n  {\r\n    id: 17,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The risk based Annual Audit Plan prepared by the Chief Audit Executive is submitted to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3.2(4)<\/b> \u2014 the plan is submitted 'to Audit Committee'. This is consistent with Chapter II, Checklist 1, item 5(c), which asks whether the CAE has submitted the risk based annual plan, consistent with the Ministry's goals, to the Audit Committee by January 15. The footnote to Para 1.3.2(4) also refers to Guideline No. 16, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 18,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Annual Audit Plan submitted by the Chief Audit Executive is required to be consistent with:\",\r\n    options: [\r\n      \"The goals of the Ministry\",\r\n      \"The audit programme of the Comptroller and Auditor General\",\r\n      \"The recommendations of the Public Accounts Committee\",\r\n      \"The outcome budget of the preceding financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3.2(4)<\/b> \u2014 'Plan should be consistent with Ministry goals.' The Ministry's outcome budget is relevant in a different way: under Chapter II, Checklist 1, item 5(m), revisions in risk ratings and in the Ministry's outcome budget and strategic plan documents require the Annual Audit Plan and the 3-Year Rolling Audit Programme to be updated. Internal audit planning is nowhere made subordinate to the C&AG's programme or to the recommendations of the PAC.\"\r\n  },\r\n  {\r\n    id: 19,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements:\\n1. The status of internal audit is reported to the Audit Committee at least once a quarter.\\n2. Actual performance against Key Performance Indicators is reported quarterly.\\n3. The written assessment on Key Risk Indicators is submitted to the Chief Accounting Authority.\\n4. The risk based Annual Audit Plan is submitted by 15th January.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Statements 1, 2 and 4 reproduce <b>Para 1.3.2(1), (2) and (4)<\/b> correctly. Statement 3 is wrong: <b>Para 1.3.2(3)<\/b> requires the written assessment on KRIs to be given to the <b>Audit Committee<\/b>, not to the Chief Accounting Authority. The Chief Accounting Authority receives only the annual review report on the performance of the IAW under Para 1.5.1(10).\"\r\n  },\r\n  {\r\n    id: 20,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Reporting on the status of internal audit at the Ministry\/Department\\n2. Reporting actual performance against Key Performance Indicators\\n3. Written assessment on Key Risk Indicators\\n4. Submission of the risk based Annual Audit Plan\\nHow many of the above are required to be done on a quarterly basis?\",\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: \"Three. <b>Para 1.3.2(1)<\/b> requires reporting on the status of internal audit at least once a quarter; <b>Para 1.3.2(2)<\/b> requires quarterly reporting of actual performance against KPIs; and <b>Para 1.3.2(3)<\/b> requires a quarterly written assessment on KRIs. The fourth item is annual \u2014 <b>Para 1.3.2(4)<\/b> fixes 15th January as the date for submitting the risk based Annual Audit Plan.\"\r\n  },\r\n  {\r\n    id: 21,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Obligation of the Chief Audit Executive)\\nA. Report on the status of internal audit at the Ministry\/Department\\nB. Report on actual performance against Key Performance Indicators\\nC. Written assessment on Key Risk Indicators\\nD. Submission of the risk based Annual Audit Plan\\nList-II (Periodicity\/Time)\\n1. Quarterly\\n2. By 15th January\\n3. Periodically and at least once a quarter\\n4. Quarterly, in writing\",\r\n    options: [\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-4, C-1, D-2\",\r\n      \"A-2, B-1, C-4, D-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3.2<\/b> read as a whole: (1) status of internal audit \u2014 periodically and at least once a quarter; (2) actual performance against KPIs \u2014 quarterly; (3) assessment on KRIs \u2014 quarterly and in writing; (4) risk based Annual Audit Plan \u2014 by 15th January. Note that the requirement of a <i>written<\/i> assessment is stipulated only for the KRIs.\"\r\n  },\r\n  {\r\n    id: 22,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following is NOT a reporting responsibility of the Chief Audit Executive?\",\r\n    options: [\r\n      \"Reporting the challenges faced by the audit team to the Audit Committee\",\r\n      \"Reporting actual performance against Key Performance Indicators\",\r\n      \"Submitting the annual review report on the performance of the Internal Audit Wing to the Comptroller and Auditor General\",\r\n      \"Giving a written assessment on Key Risk Indicators\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"Options (a), (b) and (d) are the responsibilities under <b>Para 1.3.2(1)(c), (2) and (3)<\/b>. Option (c) misstates <b>Para 1.5.1(10)<\/b>, under which the performance of the IAW is compiled at the end of the financial year, the annual review report is submitted before the Chief Accounting Authority\/Audit Committee, and 'thereafter the Review report should be submitted to Office of the CGA for compiling Annual Review on the performance of the IAWs' \u2014 the Comptroller and Auditor General has no role in this channel.\"\r\n  },\r\n  {\r\n    id: 23,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Internal Audit Team should comprise of at least:\",\r\n    options: [\r\n      \"Three officials\",\r\n      \"Four officials\",\r\n      \"Five officials\",\r\n      \"Six officials\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4.1<\/b> \u2014 'The Internal Audit Team headed by the CAE should comprise of at least five officials including 1 A.O.\/ Sr. A.O., 2 A.A.O. and 2 Accountants\/ Sr. Accountants.' Five is the floor, not the ceiling: <b>Para 1.4.2<\/b> permits the number to vary for different audit assignments on the basis of six stated factors. The footnote to Para 1.4.1 refers to Guidelines No. 14 and 15, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 24,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Internal Audit Team is headed by:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Accounts Officer\/Senior Accounts Officer included in the team\",\r\n      \"The Chief Accounting Authority\",\r\n      \"An Assistant Accounts Officer nominated for the assignment\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4.1<\/b> speaks of 'The Internal Audit Team headed by the CAE'. A distinction must, however, be kept in mind: while the Team as an establishment is headed by the CAE, each assignment has a 'Head of the Audit Team' whose duties are separately set out in <b>Para 1.5.2<\/b> \u2014 issuing the audit memorandum in time, attending the entry conference, supervising the field work, approving working papers and ensuring issue of the approved report.\"\r\n  },\r\n  {\r\n    id: 25,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The number of Assistant Accounts Officers in the prescribed composition of the Internal Audit Team is:\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4.1 read with Figure 1<\/b> \u2014 the team of five consists of 1 A.O.\/Sr. A.O., <b>2 A.A.O.<\/b> and 2 Accountants\/Sr. Accountants. The Assistant Accounts Officers and the Accountants\/Sr. Accountants are thus equal in number, two each, the single supervisory post being that of the A.O.\/Sr. A.O.\"\r\n  },\r\n  {\r\n    id: 26,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The number of Accountants\/Senior Accountants in the prescribed composition of the Internal Audit Team is:\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4.1 read with Figure 1<\/b> \u2014 the minimum team of five consists of 1 A.O.\/Sr. A.O., 2 A.A.O. and <b>2 Accountants\/Sr. Accountants<\/b>. The strength at the two lower levels is thus identical, two each, and only one post is at the Accounts Officer level. Under <b>Para 1.4.2<\/b> these numbers may be varied for a particular assignment having regard to the entity's organizational structure, functional activities, financial data, actual staffing, inherent risks and the scope of the internal audit.\"\r\n  },\r\n  {\r\n    id: 27,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"In the prescribed composition of the Internal Audit Team, the number of Accounts Officers\/Senior Accounts Officers is:\",\r\n    options: [\r\n      \"One\",\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Left to the discretion of the Chief Audit Executive\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4.1 read with Figure 1<\/b> \u2014 the prescribed composition includes 1 A.O.\/Sr. A.O. The expression is disjunctive: the post may be filled either by an Accounts Officer or by a Senior Accounts Officer, so the presence of a Senior Accounts Officer in every team is not insisted upon.\"\r\n  },\r\n  {\r\n    id: 28,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following combinations represents the prescribed composition of the Internal Audit Team?\",\r\n    options: [\r\n      \"1 Accounts Officer\/Senior Accounts Officer, 1 Assistant Accounts Officer and 3 Accountants\/Senior Accountants\",\r\n      \"2 Accounts Officers\/Senior Accounts Officers, 1 Assistant Accounts Officer and 2 Accountants\/Senior Accountants\",\r\n      \"1 Accounts Officer\/Senior Accounts Officer, 3 Assistant Accounts Officers and 1 Accountant\/Senior Accountant\",\r\n      \"1 Accounts Officer\/Senior Accounts Officer, 2 Assistant Accounts Officers and 2 Accountants\/Senior Accountants\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.1 and Figure 1<\/b> \u2014 1 A.O.\/Sr. A.O. + 2 A.A.O. + 2 Accountants\/Sr. Accountants = five officials, which is the minimum strength prescribed. Each of the other combinations, though it also totals five, disturbs the prescribed distribution between the three levels.\"\r\n  },\r\n  {\r\n    id: 29,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements regarding the Internal Audit Team:\\n1. It is headed by the Chief Audit Executive.\\n2. Its minimum strength is five officials.\\n3. The number of officials may vary for different audit assignments.\\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: \"All three. <b>Para 1.4.1<\/b> supplies the first two \u2014 the Team is headed by the CAE and must comprise at least five officials \u2014 and <b>Para 1.4.2<\/b> the third: 'The number of officials in an Internal Audit Team may vary for different Audit assignments considering various factors of the entity', six such factors being then listed.\"\r\n  },\r\n  {\r\n    id: 30,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements about the prescribed composition of the Internal Audit Team:\\n1. It includes one Accounts Officer or Senior Accounts Officer.\\n2. It includes two Assistant Accounts Officers.\\n3. It includes three Accountants\/Senior Accountants.\\n4. It is headed by the Senior Accounts Officer of the team.\\nHow many of the above statements 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: 1,\r\n    explanation: \"Only statements 1 and 2 are correct. <b>Para 1.4.1<\/b> prescribes 1 A.O.\/Sr. A.O., 2 A.A.O. and <b>2<\/b> \u2014 not three \u2014 Accountants\/Sr. Accountants, and describes the Team as one 'headed by the CAE'. Statement 4 confuses the headship of the Team with the position of the A.O.\/Sr. A.O., who may function as Head of the Audit Team for a particular assignment under Para 1.5.2.\"\r\n  },\r\n  {\r\n    id: 31,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following statements is NOT correct?\",\r\n    options: [\r\n      \"The Internal Audit Team is headed by the Chief Audit Executive\",\r\n      \"The number of officials in an Internal Audit Team may vary for different audit assignments\",\r\n      \"The minimum strength prescribed for the Internal Audit Team is five officials\",\r\n      \"Every Internal Audit Team must include at least one Senior Accounts Officer\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"Options (a) and (c) follow from <b>Para 1.4.1<\/b> and option (b) from <b>Para 1.4.2<\/b>. Option (d) is incorrect because the prescription in Para 1.4.1 is of '1 A.O.\/ Sr. A.O.' \u2014 an Accounts Officer <i>or<\/i> a Senior Accounts Officer. A team consisting of an Accounts Officer, two A.A.O. and two Accountants fully satisfies the requirement.\"\r\n  },\r\n  {\r\n    id: 32,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts is required to effectively manage the Internal Audit Wing so as to ensure that it:\",\r\n    options: [\r\n      \"Completes coverage of the entire Audit Universe within the financial year\",\r\n      \"Achieves the recoveries projected in the Annual Audit Plan\",\r\n      \"Conforms to the International Standards of Supreme Audit Institutions\",\r\n      \"Adds value to the organization\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.1<\/b> \u2014 'The Pr. CCA\/ CCA\/ CA in their capacity as CAE must effectively manage the Internal Audit Wing to ensure it adds value to the organization.' Complete coverage of the Audit Universe every year is not contemplated; Chapter II, Checklist 1, item 5(j), expressly permits low-risk areas to be covered only once in two or three years.\"\r\n  },\r\n  {\r\n    id: 33,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following factors of the entity:\\n1. Organizational structure\\n2. Functional activities\\n3. Financial data\\n4. Staffing\\n5. Inherent risks in the functioning of the audit unit\\n6. Scope of the internal audit\\nOn the basis of which of the above may the number of officials in an Internal Audit Team vary for different audit assignments?\",\r\n    options: [\r\n      \"1, 2, 3 and 6 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 3, 4, 5 and 6 only\",\r\n      \"1, 2, 3, 4, 5 and 6\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.2<\/b> lists exactly these six factors \u2014 organizational structure; functional activities; financial data (budget, expenditure, funding, receipts, assets etc.); staffing (actual staffing); inherent risks in functioning of the audit unit; and scope of the internal audit.\"\r\n  },\r\n  {\r\n    id: 34,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Organizational structure of the entity\\n2. Risk appetite approved by the Audit Committee\\n3. Inherent risks in the functioning of the audit unit\\n4. Scope of the internal audit\\nHow many of the above are relevant to determining the number of officials in an Internal Audit Team?\",\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: \"Three \u2014 items 1, 3 and 4 appear in the list of six factors in <b>Para 1.4.2<\/b>. Risk appetite is not one of them; that expression is used in Chapter II, Checklist 1, item 4(f)(iii), where the CAE, in completing the Preliminary Risk Assessment, considers the reporting of events that exceed the limit of the Ministry's risk appetite for the scheme or programme.\"\r\n  },\r\n  {\r\n    id: 35,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are factors on the basis of which the strength of an Internal Audit Team may vary for a particular assignment EXCEPT:\",\r\n    options: [\r\n      \"Functional activities of the entity\",\r\n      \"Financial data of the entity\",\r\n      \"The interval since the entity was last audited by the Comptroller and Auditor General\",\r\n      \"Scope of the internal audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4.2<\/b> lists six factors, of which functional activities, financial data and scope of the internal audit are three. The interval since the last statutory audit finds no place in that list; the internal audit team's strength turns on the entity's own structure, activities, financial data, staffing, inherent risks and the scope of the engagement.\"\r\n  },\r\n  {\r\n    id: 36,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Among the factors governing the strength of the Internal Audit Team, 'staffing' refers to:\",\r\n    options: [\r\n      \"The sanctioned strength of the Internal Audit Wing\",\r\n      \"The man-days available at the rate of 210 working days per auditor\",\r\n      \"The number of Drawing and Disbursing Officers attached to the entity\",\r\n      \"The actual staffing of the entity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4.2(4)<\/b> puts the factor as 'Staffing (actual staffing)', the whole list in that para being one of 'various factors of the entity'. It is therefore the entity's actual staffing, not the sanctioned strength of the audit wing. The figure of 210 working days per auditor belongs to Chapter VI, Checklist 16, item 6(d), where staff man-days available for the Internal Audit Plan are computed.\"\r\n  },\r\n  {\r\n    id: 37,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Among the factors governing the strength of the Internal Audit Team, 'financial data' comprises:\",\r\n    options: [\r\n      \"Budget, expenditure, funding, receipts and assets\",\r\n      \"Budget and expenditure of the audit unit alone\",\r\n      \"Grants released to implementing agencies and their utilisation certificates\",\r\n      \"Receipts, recoveries and deductions accounted for during the year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4.2(3)<\/b> \u2014 'Financial data (budget, expenditure, funding, receipts, assets etc.)'. The enumeration is inclusive, as the words 'etc.' indicate, but it is plainly wider than budget and expenditure alone and covers the asset side as well.\"\r\n  },\r\n  {\r\n    id: 38,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit plan for each engagement, including the Risk Based Internal Audit plan, is developed and documented by:\",\r\n    options: [\r\n      \"The Head of the Audit Team, in consultation with the auditee unit\",\r\n      \"The Programme Division owning the scheme\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Internal Audit Wing functioning under the direct control of the Chief Audit Executive\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(1)<\/b>, which forms part of the responsibilities of the Chief Audit Executive, provides that 'The Internal Audit Wing functioning under direct control of the Chief Audit Executive should develop and document an audit plan including Risk Based Internal Audit plan for each engagement'. The Head of the Audit Team's role begins later, at <b>Para 1.5.2(2)<\/b>, when he discusses that plan with the team members and finalizes the audit strategy.\"\r\n  },\r\n  {\r\n    id: 39,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit plan documented for each engagement must include:\",\r\n    options: [\r\n      \"Engagement objective, scope, sampling plan and draft report template\",\r\n      \"Engagement objective, scope, audit criteria and audit evidence\",\r\n      \"Engagement objective, scope, quantum of audit, timing and resource allocation\",\r\n      \"Engagement objective, scope, quantum of audit and the audit memorandum\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(1)<\/b> \u2014 the plan for each engagement must include 'the engagement objective, scope, quantum of audit, timing and resource allocation'. Audit criteria and audit evidence are concepts of the field work and reporting stages (Chapters IV and V); the standard report template is separately finalised by the IAW under Para 1.5.1(7); and the audit memorandum is the instrument with which the assignment starts under Para 1.5.1(11).\"\r\n  },\r\n  {\r\n    id: 40,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Individual audit assignments are required to be initiated in line with the approved audit plan and in accordance with the established:\",\r\n    options: [\r\n      \"Audit Calendar, Audit Universe and Risk Register\",\r\n      \"Scheme guidelines notified by the Programme Implementation Division\",\r\n      \"Terms of Reference settled with the auditee unit\",\r\n      \"Audit Notification, standards, policies and procedures\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(2)<\/b> \u2014 the IAW 'should ensure that individual audit assignments are initiated in line with the approved audit plan and in accordance with the established audit Notification, standards, policies and procedures'. The scheme guidelines notified by the Programme Implementation Division are relevant at a different stage \u2014 under Para 1.5.3(5) they furnish the basis on which the Team Members review implementation of programmes and schemes.\"\r\n  },\r\n  {\r\n    id: 41,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The relevant information obtained by the audit team before the audit assists it in determining:\",\r\n    options: [\r\n      \"The categories of audit units and the audit plan for each category\",\r\n      \"The sample size and the sampling technique to be adopted\",\r\n      \"The risk rating of the auditee unit and its place in the Audit Universe\",\r\n      \"The audit's objective, scope and methodology and the resources required to conduct the audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(3)<\/b> \u2014 the IAW 'should ensure that the audit team obtains all the relevant information it requires to assist it in determining the audit's objective, scope and methodology and the resources required to conduct the audit'. Sample size and sampling technique are dealt with in Chapter III (audit sampling), and the categorisation of audit units and the Audit Universe in Chapter II.\"\r\n  },\r\n  {\r\n    id: 42,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following of which the Internal Audit Wing should obtain a good understanding before an audit assignment:\\n1. The entity's mandates and the risks that threaten their achievement\\n2. The entity's organization structure\\n3. The entity's internal control\\n4. The on-going issues of the entity\\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 1.5.1(4)<\/b> requires the IAW to 'obtain a good understanding of the entity's mandates and risks that threaten their achievement, the entity's organization structure, internal control and on-going issues', and to provide a brief of the same to the audit team before the start of the audit assignment. All four heads are thus covered.\"\r\n  },\r\n  {\r\n    id: 43,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The brief on the entity's mandates, risks, organization structure, internal control and on-going issues is required to be given to the audit team:\",\r\n    options: [\r\n      \"Before the start of the audit assignment\",\r\n      \"At the entry conference on the first day of the audit\",\r\n      \"After the preliminary examination of records is completed\",\r\n      \"Along with the draft audit report for finalisation of observations\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(4)<\/b> \u2014 the IAW is to 'provide brief of the same to the audit team before start of the audit assignment'. The entry conference is a different event altogether: under <b>Para 1.5.2(3)<\/b> it is held on the first day of the audit with the senior officers of the auditee entity, to introduce the team, obtain the entity's views and learn the status of previous findings and the areas of higher risk.\"\r\n  },\r\n  {\r\n    id: 44,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Risk Registers are required to be maintained by the Internal Audit Wing for:\",\r\n    options: [\r\n      \"Only the audit units rated as high risk during the preceding year\",\r\n      \"All audit units, schemes, programmes and projects\",\r\n      \"Only the schemes and programmes selected for Risk Based Internal Audit\",\r\n      \"Only such units as the Audit Committee may specify\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.1(5)<\/b> \u2014 'The IAW should maintain the Risk Registers for all audit units, schemes, programmes and projects and the same are to be reviewed and updated based on audit findings and receiving feedback from the Programme Division\/Implementing agencies.' The obligation is thus universal, and is not confined to high-risk units or to the units taken up for audit in a given year. A sample Risk Register for the Rashtriya Krishi Vikas Yojana is annexed to the Manual as Exhibit I.\"\r\n  },\r\n  {\r\n    id: 45,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Risk Registers maintained by the Internal Audit Wing are reviewed and updated on the basis of:\",\r\n    options: [\r\n      \"Audit findings alone\",\r\n      \"Feedback from the Programme Division\/implementing agencies alone\",\r\n      \"Audit findings and feedback received from the Programme Division\/implementing agencies\",\r\n      \"The risk assessment made annually by the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(5)<\/b> \u2014 the Registers 'are to be reviewed and updated based on audit findings and receiving feedback from the Programme Division\/Implementing agencies'. Both sources operate together: the audit findings supply internal audit's own assessment, and the feedback of the implementing machinery keeps the register current.\"\r\n  },\r\n  {\r\n    id: 46,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The performance of the Audit Teams is continuously reviewed by the Internal Audit Wing on the basis of:\",\r\n    options: [\r\n      \"The annual performance appraisal reports of the team members\",\r\n      \"The number of audit units covered during the year\",\r\n      \"The audit reports\",\r\n      \"The recoveries effected at the instance of audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(6)<\/b> \u2014 'The IAW should continuously review the performance of the Audit Teams based on the audit reports.' The same para adds that the auditors should also be provided opportunities for developing audit knowledge, skills and training on schemes, programmes and audit tools, so that review of performance is coupled with capacity building.\"\r\n  },\r\n  {\r\n    id: 47,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The auditors are required to be provided opportunities for developing:\",\r\n    options: [\r\n      \"Audit knowledge, skills and training on schemes, programmes and audit tools\",\r\n      \"Proficiency in compilation of departmental accounts\",\r\n      \"Expertise in drafting parliamentary replies and Cabinet notes\",\r\n      \"Specialisation in the conduct of statutory audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(6)<\/b> \u2014 'The auditors should also be provided opportunities for developing audit knowledge, skills and training on schemes, programmes and audit tools.' The emphasis on audit tools is carried forward in Chapter III, which requires Internal Audit Wings to train their staff in Computer Assisted Audit Techniques such as IDEA and ACL.\"\r\n  },\r\n  {\r\n    id: 48,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Standard templates for preparation of audit reports are required to be finalised by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The auditee unit in consultation with the audit team\",\r\n      \"The Audit Committee\",\r\n      \"The Internal Audit Wing\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(7)<\/b> \u2014 'The IAW should finalize the standard templates to prepare audit reports. The templates ensure audit reports present a professional image of Internal Audit.' The Head of the Audit Team merely uses that template: under <b>Para 1.5.2(8)<\/b> he must ensure that the draft audit report is prepared in the prescribed Report Template. Chapter VI further requires reports to be issued in the format prescribed by the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 49,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The object of prescribing standard templates for audit reports is to ensure that the reports:\",\r\n    options: [\r\n      \"Are uniform in length across all audit units\",\r\n      \"Need not be supported by working papers\",\r\n      \"Can be issued without the approval of the Chief Audit Executive\",\r\n      \"Present a professional image of internal audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(7)<\/b> \u2014 'The templates ensure audit reports present a professional image of Internal Audit.' Options (c) and (d) run counter to the scheme of the chapter: <b>Para 1.5.2(9)<\/b> speaks of the <i>approved<\/i> Audit Report, and <b>Para 1.5.2(8)<\/b> requires the draft report to be presented to the CAE together with the working papers and audit evidence.\"\r\n  },\r\n  {\r\n    id: 50,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The responsibility for maintaining a record of the audit reports and findings and for ensuring that timely action is taken thereon by the audit units rests with:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Team Members of the audit team\",\r\n      \"The Internal Audit Wing\",\r\n      \"The Head of the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(8)<\/b> \u2014 'The IAW should maintain record of the audit reports\/findings and ensure that timely action is taken by the audit units on audit findings and audit recommendations.' This is reinforced by Chapter V, which requires the CAE to establish a follow-up process and to report to the Audit Committee issues that remain unresolved by the auditee beyond six months.\"\r\n  },\r\n  {\r\n    id: 51,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Important audit findings and reports are required to be shared with:\",\r\n    options: [\r\n      \"The other Audit Teams and the Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Chief Accounting Authority and the Audit Committee alone\",\r\n      \"The Programme Division and the implementing agencies alone\",\r\n      \"The Comptroller and Auditor General and the Public Accounts Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(9)<\/b> \u2014 'The IAW should share the important audit findings\/reports with other Audit Teams as well as the Internal Audit Division of the Office of the Controller General of Accounts so that the same may be shared across the IAWs of the Ministries\/Departments.' The sharing is thus horizontal, within the internal audit set-up, and does not involve the C&AG or the Public Accounts Committee.\"\r\n  },\r\n  {\r\n    id: 52,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Important audit findings are shared with the Internal Audit Division in the Office of the Controller General of Accounts so that:\",\r\n    options: [\r\n      \"The findings may be shared across the Internal Audit Wings of the Ministries\/Departments\",\r\n      \"The findings may be included in the Audit Report placed before Parliament\",\r\n      \"The recoveries pointed out may be watched centrally\",\r\n      \"The auditee units may be graded for the following year's plan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.1(9)<\/b> states the purpose in terms \u2014 'so that the same may be shared across the IAWs of the Ministries\/Departments'. The object is cross-pollination of internal audit experience; placing reports before Parliament is the function of the C&AG's audit reports under Article 151 of the Constitution, and has nothing to do with this provision.\"\r\n  },\r\n  {\r\n    id: 53,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The performance of the Internal Audit Wing is required to be compiled and an annual review report prepared:\",\r\n    options: [\r\n      \"At the close of every quarter\",\r\n      \"At the end of the financial year\",\r\n      \"At the end of the calendar year\",\r\n      \"Before 15th January every year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.1(10)<\/b> \u2014 'At the end of the financial year, the performance of the Internal Audit Wing should be compiled and an annual review report should be prepared...'. The date of 15th January in <b>Para 1.3.2(4)<\/b> relates to a wholly different document, namely the risk based Annual Audit Plan for the coming year.\"\r\n  },\r\n  {\r\n    id: 54,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The annual review report on the performance of the Internal Audit Wing is required to be submitted, in the first instance, before:\",\r\n    options: [\r\n      \"The Office of the Controller General of Accounts\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Chief Accounting Authority\/Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(10)<\/b> \u2014 the annual review report 'should be prepared and submitted before Chief Accounting Authority\/Audit Committee and thereafter the Review report should be submitted to Office of the CGA'. The sequence matters: the Ministry's own authorities see it first, and the Office of the CGA thereafter.\"\r\n  },\r\n  {\r\n    id: 55,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The annual review report is submitted to the Office of the Controller General of Accounts for the purpose of:\",\r\n    options: [\r\n      \"Sanctioning additional posts for the Internal Audit Wing\",\r\n      \"Approving the audit plan for the ensuing financial year\",\r\n      \"Compiling the Annual Review on the performance of the Internal Audit Wings of the Ministries\/Departments\",\r\n      \"Settling the outstanding audit paragraphs of previous years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(10)<\/b> \u2014 the report goes to the Office of the CGA 'for compiling Annual Review on the performance of the IAWs of the Ministries\/Departments'. Chapter VI supplies the corresponding evaluation machinery: Checklist 16 is expressly designed to enable the Office of the CGA to evaluate the Internal Audit Wing's performance.\"\r\n  },\r\n  {\r\n    id: 56,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Each audit assignment is required to start with the issuance of:\",\r\n    options: [\r\n      \"The Engagement Terms of Reference settled with the auditee\",\r\n      \"The Audit Planning Memo approved by the Audit Committee\",\r\n      \"An Audit Memorandum\",\r\n      \"The Preliminary Survey findings report\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.1(11)<\/b> \u2014 'Each audit assignment should start by issuance of a Memorandum- Audit Memorandum as drafted by the Internal Audit Wing functioning under the CAE.' The Audit Planning Memo, the Engagement Terms of Reference and the Preliminary Survey findings report are the four documents which, under Chapter II, Checklist 1, item 6, must be on the engagement working paper file before commencement of field work \u2014 they do not initiate the assignment.\"\r\n  },\r\n  {\r\n    id: 57,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Audit Memorandum with which an audit assignment begins is drafted by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Team Members assigned to the unit\",\r\n      \"The Internal Audit Wing functioning under the Chief Audit Executive\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.1(11)<\/b> \u2014 the memorandum is 'drafted by the Internal Audit Wing functioning under the CAE'. The Head of the Audit Team does not draft it; his obligation, under <b>Para 1.5.2(1)<\/b>, is to ensure that it is <i>issued<\/i> at least one month prior to the planned audit. The distinction between drafting and issue is a favourite testing point.\"\r\n  },\r\n  {\r\n    id: 58,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following responsibilities:\\n1. Developing and documenting the audit plan for each engagement\\n2. Maintaining Risk Registers for all audit units, schemes, programmes and projects\\n3. Finalising standard templates for preparation of audit reports\\n4. Ensuring that the audit memorandum is issued at least one month prior to the planned audit\\nWhich of the above are responsibilities of the Internal Audit Wing functioning under the Chief Audit Executive?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2 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: \"Items 1, 2 and 3 are drawn from <b>Paras 1.5.1(1), 1.5.1(5) and 1.5.1(7)<\/b> respectively, all of which fall under the heading 'Responsibilities of the Chief Audit Executive'. Item 4 is from <b>Para 1.5.2(1)<\/b>, under 'Responsibilities and Job description of Head of the Internal Audit Team' \u2014 although the memorandum itself is drafted by the IAW under Para 1.5.1(11).\"\r\n  },\r\n  {\r\n    id: 59,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Maintaining a record of audit reports and findings and ensuring timely action thereon\\n2. Sharing important audit findings with the Internal Audit Division in the Office of the Controller General of Accounts\\n3. Continuously reviewing the performance of the Audit Teams\\n4. Reviewing and approving the working papers and primary observations of an audit\\nHow many of the above are responsibilities of the Internal Audit Wing?\",\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: \"Three \u2014 items 1, 2 and 3 correspond to <b>Paras 1.5.1(8), 1.5.1(9) and 1.5.1(6)<\/b>. Item 4 belongs to the Head of the Audit Team under <b>Para 1.5.2(6)<\/b>: 'He should review and approve the working papers and primary observations to develop the final audit observations and recommendations.' The Team Members, under Para 1.5.3(6), only maintain records of the working papers.\"\r\n  },\r\n  {\r\n    id: 60,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit memorandum is required to be issued to the audit entity at least:\",\r\n    options: [\r\n      \"One week prior to the planned audit\",\r\n      \"Fifteen days prior to the planned audit\",\r\n      \"One month prior to the planned audit\",\r\n      \"Two months prior to the planned audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(1)<\/b> \u2014 'The Head of the Audit Team should ensure that the audit memorandum should be issued at least one month prior to the planned audit to give the audit entity sufficient time to make proper arrangements to ensure smooth conduct of the audit.' The period is a minimum, so earlier issue is unobjectionable.\"\r\n  },\r\n  {\r\n    id: 61,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The responsibility for ensuring that the audit memorandum is issued within the prescribed period before the planned audit rests with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Head of the auditee unit\",\r\n      \"The Team Members of the audit team\",\r\n      \"The Head of the Audit Team\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.2(1)<\/b>, the first of the duties listed under 'Responsibilities and Job description of Head of the Internal Audit Team', casts this duty on the Head of the Audit Team. It has to be read with <b>Para 1.5.1(11)<\/b>, under which the memorandum is drafted by the Internal Audit Wing functioning under the CAE \u2014 drafting and timely issue thus rest with different functionaries.\"\r\n  },\r\n  {\r\n    id: 62,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The requirement of issuing the audit memorandum in advance of the planned audit is intended to:\",\r\n    options: [\r\n      \"Enable the audit entity to settle the previous audit objections\",\r\n      \"Permit the audit entity to nominate officials to the audit team\",\r\n      \"Enable the audit entity to seek postponement of the audit if inconvenient\",\r\n      \"Give the audit entity sufficient time to make proper arrangements to ensure smooth conduct of the audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.2(1)<\/b> states the purpose expressly \u2014 'to give the audit entity sufficient time to make proper arrangements to ensure smooth conduct of the audit'. Nothing in the para gives the entity a right to seek postponement or a voice in the constitution of the team, which is governed by Paras 1.4.1 and 1.4.2. It may also be noted that under Chapter IV, audits with an element of surprise have no entry conference at all.\"\r\n  },\r\n  {\r\n    id: 63,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit strategy for an assignment is finalised by the Head of the Audit Team:\",\r\n    options: [\r\n      \"After discussion of the audit plan with the team members\",\r\n      \"In consultation with the Head of the auditee unit at the entry conference\",\r\n      \"On the directions of the Audit Committee\",\r\n      \"After the preliminary examination of records at the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(2)<\/b> \u2014 'The Team Head should discuss the audit plan with team members and should finalize the audit strategy considering the audit objectives, scope, and quantum of audit.' The strategy is thus settled internally, before the field work; the entry conference under Para 1.5.2(3) is used to obtain the entity's views on issues relating to audit, not to settle the strategy with the auditee.\"\r\n  },\r\n  {\r\n    id: 64,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit strategy is finalised considering:\",\r\n    options: [\r\n      \"The audit objectives, scope and quantum of audit\",\r\n      \"The audit objectives, scope, timing and resource allocation\",\r\n      \"The audit objectives, audit criteria and audit evidence\",\r\n      \"The quantum of audit and the sampling technique\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(2)<\/b> \u2014 the audit strategy is finalised 'considering the audit objectives, scope, and quantum of audit'. Option (b) is the trap: timing and resource allocation are elements of the engagement audit plan documented by the IAW under <b>Para 1.5.1(1)<\/b>, not of the audit strategy settled by the Team Head.\"\r\n  },\r\n  {\r\n    id: 65,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The entry conference with the senior officers of the entity is attended by the Head of the Audit Team:\",\r\n    options: [\r\n      \"On the first day of the audit\",\r\n      \"On receipt of the audit memorandum by the entity\",\r\n      \"On completion of the preliminary examination of records\",\r\n      \"On the day the draft audit report is finalised\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(3)<\/b> \u2014 'On the first day of the audit, the Team Head should attend the entry conference with senior officers...'. Chapter IV carries the same idea forward, describing the opening meeting or entry conference as the normal starting point of an engagement with the Head of Department\/Head of Office, and noting that audits with an element of surprise do not have any entry conference.\"\r\n  },\r\n  {\r\n    id: 66,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following purposes of the entry conference:\\n1. Introducing the team members\\n2. Discussing the specific issues relating to audit and obtaining the entity's views\\n3. Developing an understanding of the entity's functions\\n4. Ascertaining the status of previous audit findings and recommendations and the areas of higher risk\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.5.2(3)<\/b> \u2014 the entry conference 'should be used to introduce the team members and to discuss the specific issues relating to audit and to obtain the entity's views and also to develop an understanding of entity's functions, status of previous audit findings\/recommendations and areas of higher risks'. All four purposes are therefore correct.\"\r\n  },\r\n  {\r\n    id: 67,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"All of the following are purposes of the entry conference EXCEPT:\",\r\n    options: [\r\n      \"Introducing the members of the audit team\",\r\n      \"Obtaining the entity's views on the specific issues relating to audit\",\r\n      \"Sharing a brief on the main audit findings and recommendations with the Head of the entity\",\r\n      \"Ascertaining the areas of higher risk in the entity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"Options (a), (b) and (d) are the purposes stated in <b>Para 1.5.2(3)<\/b>. Option (c) belongs to the exit stage: <b>Para 1.5.2(7)<\/b> provides that after all procedures on the audit programme have been executed and the audit file reviewed, the Head of the Audit Team should develop a brief on the main audit objectives, findings and recommendations and share the same with the Head of the audit unit\/entity.\"\r\n  },\r\n  {\r\n    id: 68,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The list of questions or checklists finalised while developing the audit plan and programme is intended to:\",\r\n    options: [\r\n      \"Obtain information relating to the audit objective\",\r\n      \"Record the replies of the auditee unit to the audit observations\",\r\n      \"Serve as the working papers of the engagement\",\r\n      \"Substitute the detailed examination of records where time is short\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(4)<\/b> \u2014 'Team Head should guide the audit staff for various activities relating to developing of audit plan and programme. A list of questions\/checklists should be finalised to obtain information relating to audit objective.' Working papers are separately dealt with in Paras 1.5.2(6) and 1.5.3(6), and a checklist is an aid to, and never a substitute for, examination of records.\"\r\n  },\r\n  {\r\n    id: 69,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following statements:\\n1. Each team member is assigned specific audit responsibilities in writing.\\n2. The Head of the Audit Team himself conducts audit on key activities and risk areas.\\n3. The Head of the Audit Team ensures that the audit team understands the audit objectives, scope and methodology.\\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: \"All three flow from <b>Para 1.5.2(5)<\/b>: 'The Head of Audit Team should ensure that the audit team understands the audit objectives, scope and methodology and each team member is assigned specific audit responsibilities in writing. Team Head should himself conduct audit on key activities\/ risks areas.' Statement 1 is repeated from the other side in <b>Para 1.5.3(1)<\/b>, which requires the Team Members to be assigned specific responsibilities in writing.\"\r\n  },\r\n  {\r\n    id: 70,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The supervision of each phase and activity of the audit is the responsibility of:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Chief Audit Executive\",\r\n      \"The senior-most Assistant Accounts Officer in the team\",\r\n      \"The Head of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(6)<\/b> \u2014 'Team Head should supervise each phase and activity of the audit.' The CAE's role in relation to supervision is at the level of the Wing as a whole, his functions under Para 1.3.1 being planning, communication and approval of plans, resource management, laying down policies and procedures, co-ordination and reporting, and quality assurance.\"\r\n  },\r\n  {\r\n    id: 71,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The working papers and primary observations are reviewed and approved by the Head of the Audit Team in order to:\",\r\n    options: [\r\n      \"Develop the final audit observations and recommendations\",\r\n      \"Enable the auditee unit to furnish its Action Taken Report\",\r\n      \"Determine the risk rating of the auditee unit\",\r\n      \"Fix the quantum of audit for the next engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(6)<\/b> \u2014 'He should review and approve the working papers and primary observations to develop the final audit observations and recommendations.' The same para also requires him to ensure that sufficient evidence is collected by the team members in support of the audit observations and findings.\"\r\n  },\r\n  {\r\n    id: 72,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The sufficiency of the evidence collected by the team members in support of audit observations is required to be ensured by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Chief Audit Executive while approving the report\",\r\n      \"The team members themselves\",\r\n      \"The Audit Committee while considering the report\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(6)<\/b> \u2014 'He should ensure that the sufficient evidence is collected by the team members in support of audit observations\/ findings.' The collection of evidence is the Team Members' function under <b>Para 1.5.3(6)<\/b>, but responsibility for its sufficiency is the Team Head's. Chapter IV develops the theme further through its checklist on the reliability and documentation of audit evidence.\"\r\n  },\r\n  {\r\n    id: 73,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The audit field work is concluded by:\",\r\n    options: [\r\n      \"The issue of the approved audit report\",\r\n      \"The submission of the working papers to the Chief Audit Executive\",\r\n      \"A formal exit conference\",\r\n      \"The receipt of the Action Taken Report from the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 'A formal exit conference concludes the audit field work.' The steps that follow \u2014 presentation of the draft report to the CAE under Para 1.5.2(8) and issue of the approved report under Para 1.5.2(9) \u2014 are post-field-work stages, and the Action Taken Report belongs to the follow-up phase dealt with in Chapter V.\"\r\n  },\r\n  {\r\n    id: 74,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The brief on the main audit objectives, findings and recommendations is developed by the Head of the Audit Team:\",\r\n    options: [\r\n      \"Before the commencement of the field work\",\r\n      \"Immediately after the entry conference\",\r\n      \"After all procedures on the audit programme have been executed and the audit file has been reviewed\",\r\n      \"After the approved audit report has been issued to the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 'After all procedures on the audit programme have been executed and the audit file reviewed, the Head of Audit Team should develop a brief on the main audit objectives, findings and recommendations from the audit and share the same with the Head of the audit unit\/entity.' Two conditions must therefore be satisfied before the brief is prepared: execution of all the audit programme procedures, and review of the audit file.\"\r\n  },\r\n  {\r\n    id: 75,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The brief on the main audit objectives, findings and recommendations is shared with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Head of the audit unit\/entity\",\r\n      \"The Programme Division administering the scheme\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 the brief is shared 'with the Head of the audit unit\/entity'. What goes to the Chief Audit Executive is a different document at a later stage \u2014 the draft audit report with the working papers and audit evidence under <b>Para 1.5.2(8)<\/b>.\"\r\n  },\r\n  {\r\n    id: 76,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The views of the officials of the entity on the audit observations, including additional facts furnished by the entity:\",\r\n    options: [\r\n      \"Are required to be reproduced verbatim in the audit report\",\r\n      \"May be considered for finalizing the audit finding\",\r\n      \"Can be entertained only with the approval of the Chief Audit Executive\",\r\n      \"Cannot alter the audit finding once the field work is over\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.2(7)<\/b> \u2014 'The views of the officials of the entity on the audit observations including additional facts provided by the entity may be considered for finalizing the audit finding.' The language is enabling, and no prior approval of the CAE is required. Chapter V, on reporting, complements this by requiring the audit report to incorporate the response of the responsible officials and the corrective action they propose, and to indicate the absence of any response.\"\r\n  },\r\n  {\r\n    id: 77,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The draft audit report is required to be presented to the Chief Audit Executive:\",\r\n    options: [\r\n      \"In the prescribed Report Template, along with the working papers and audit evidence, within the prescribed time line\",\r\n      \"Along with the minutes of the entry and exit conferences alone\",\r\n      \"After the Head of the auditee unit has accepted the observations\",\r\n      \"In such form as the Head of the Audit Team considers appropriate\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.5.2(8)<\/b> \u2014 'The Head of the Audit Team should be satisfied with the quality and contents of the report and ensure that the draft audit report is prepared in the prescribed Report Template and is presented to CAE with working papers and audit evidence within the prescribed time line.' Acceptance of the observations by the auditee is nowhere made a pre-condition; his views are only a factor under Para 1.5.2(7).\"\r\n  },\r\n  {\r\n    id: 78,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The responsibility for ensuring that the approved Audit Report is issued within the prescribed timeline rests with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The Head of the Audit Team\",\r\n      \"The Audit Committee\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.2(9)<\/b> \u2014 'The Head of Audit Team should ensure that the approved Audit Report is issued within the prescribed timeline.' The use of the word 'approved' shows that approval of the report lies elsewhere, with the CAE, to whom the draft is presented under Para 1.5.2(8); the Team Head's duty is to see that the approved report does not lie unissued.\"\r\n  },\r\n  {\r\n    id: 79,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The specific audit responsibilities of the Team Members of an audit team are assigned:\",\r\n    options: [\r\n      \"Orally at the entry conference\",\r\n      \"In writing\",\r\n      \"By the Head of the auditee unit at the time of production of records\",\r\n      \"By mutual agreement among the team members\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(1)<\/b> \u2014 'The Team Members of the audit team should be assigned specific audit responsibilities in writing. Each Team Member should ensure that the duties\/jobs assigned are completely verified\/checked as per audit procedure\/methodology.' The same requirement appears from the Team Head's side in <b>Para 1.5.2(5)<\/b>.\"\r\n  },\r\n  {\r\n    id: 80,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Team Members are required to verify that all the prescribed records, books and ledgers are:\",\r\n    options: [\r\n      \"Preserved for the period specified in the retention schedule\",\r\n      \"Accurately maintained, compiled and reconciled correctly\",\r\n      \"Produced before audit within the period specified in the audit memorandum\",\r\n      \"Maintained in the forms prescribed by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(2)<\/b> \u2014 'Team members should verify that all the prescribed records, books, ledgers are accurately maintained, compiled and reconciled correctly.' The same para adds that the job responsibility includes scrutiny of the sanctioning and purchase procedures in the office inspected, so as to ensure that they are free from any defect or lacunae.\"\r\n  },\r\n  {\r\n    id: 81,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The scrutiny of the sanctioning and purchase procedures in the office inspected is undertaken so as to ensure that such procedures:\",\r\n    options: [\r\n      \"Conform to the scheme guidelines notified by the Programme Implementation Division\",\r\n      \"Are free from any defect or lacunae\",\r\n      \"Are supported by sufficient and appropriate audit evidence\",\r\n      \"Have been approved by the Head of the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(2)<\/b> \u2014 the scrutiny is undertaken 'so as to ensure that they are free from any defect or lacunae'. Scheme guidelines notified by the Programme Implementation Division\/Agency are the touchstone for a different duty altogether, namely the review of implementation of programmes, schemes and projects under <b>Para 1.5.3(5)<\/b>.\"\r\n  },\r\n  {\r\n    id: 82,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"In verifying payments, the Team Members are required to satisfy themselves that:\",\r\n    options: [\r\n      \"Payments have been pre-audited by the Internal Audit Wing before release\",\r\n      \"Payments have been kept within the sanctioned budget grant of the unit\",\r\n      \"Payments are correctly made in accordance with the rules and orders governing them, and that all payments and the due deductions and recoveries are timely accounted for\",\r\n      \"Payments above the prescribed monetary limit carry the approval of the Chief Accounting Authority\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.3(3)<\/b> \u2014 'Team Members should verify that payments are correctly made in accordance with the rules and orders governing the same, all the payments and the due deductions and recoveries are timely accounted for.' Internal audit is a post-audit, ex post facto examination; it does not pre-audit payments, that being the function of the Pay and Accounts Office in the pre-check system.\"\r\n  },\r\n  {\r\n    id: 83,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The general office management procedures adopted by the heads of the entity are verified by the Team Members in:\",\r\n    options: [\r\n      \"All areas of the entity's functioning\",\r\n      \"Areas having financial and accounting implications\",\r\n      \"Areas commented upon in the previous internal audit report\",\r\n      \"Areas specified by the Head of the entity at the entry conference\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(4)<\/b> \u2014 'Team Members also verify the general office management procedures adopted by the heads of entity in areas having financial and accounting implications...'. The qualification is important: general administration untouched by financial or accounting consequences is outside the scope of this verification.\"\r\n  },\r\n  {\r\n    id: 84,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The verification of the general office management procedures of the entity is undertaken with a view to:\",\r\n    options: [\r\n      \"Fixing responsibility on the officials concerned for past lapses\",\r\n      \"Suggesting measures for tightening up administrative and financial control and streamlining of accounting\",\r\n      \"Recommending changes in the organizational structure of the entity\",\r\n      \"Determining the expenditure requiring regularisation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(4)<\/b> \u2014 the verification is done 'so as to suggest measures for tightening up administrative and financial control, and streamlining of accounting'. The object is thus constructive and forward-looking, consistent with the mission in Para 1.2.1 of enhancing and protecting organizational value, rather than punitive.\"\r\n  },\r\n  {\r\n    id: 85,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"While reviewing the implementation of programmes, schemes and projects, the Team Members record their observations:\",\r\n    options: [\r\n      \"On the basis of the risk register prepared by the auditee unit\",\r\n      \"On the basis of the scheme guidelines notified by the Programme Implementation Division\/Agency and as per the audit scope\",\r\n      \"On the basis of the audit criteria settled at the exit conference\",\r\n      \"On the basis of the outcome budget and strategic plan documents of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.5.3(5)<\/b> \u2014 'Team Members should review the implementation of the programmes, schemes, projects etc. based on the schemes guidelines as notified by the Programme Implementation Division\/Agency and record their observations as per audit scope.' Two limbs are thus prescribed: the guidelines supply the criteria, and the audit scope fixes the limits within which observations are recorded.\"\r\n  },\r\n  {\r\n    id: 86,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"The Team Members develop their audit observations under the guidance of the Head of the Team so that the quality and contents of the observations:\",\r\n    options: [\r\n      \"Withstand scrutiny in statutory audit\",\r\n      \"Can be included in the annual review report of the Internal Audit Wing\",\r\n      \"Present a fair representation before the Management\/Chief Audit Executive\",\r\n      \"Support the risk rating assigned to the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5.3(7)<\/b> \u2014 'Team Members should develop their audit observations under the guidance of the Head of Team so that the quality and contents of the audit observations present a fair representation before the Management\/Chief Audit Executive.' The annual review report under Para 1.5.1(10) concerns the performance of the Wing, not individual observations.\"\r\n  },\r\n  {\r\n    id: 87,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Consider the following:\\n1. Verifying that prescribed records, books and ledgers are accurately maintained, compiled and reconciled\\n2. Scrutiny of the sanctioning and purchase procedures in the office inspected\\n3. Maintaining records of the working papers and collecting relevant evidence related to observations\\n4. Developing the final audit observations and recommendations\\nWhich of the above are duties of the Team Members of the audit team?\",\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: 1,\r\n    explanation: \"Items 1 and 2 are from <b>Para 1.5.3(2)<\/b> and item 3 from <b>Para 1.5.3(6)<\/b> ('Team Members should maintain records of the working papers and also collect relevant evidence related to observations'). Item 4 is the Team Head's function under <b>Para 1.5.2(6)<\/b> \u2014 he reviews and approves the working papers and primary observations 'to develop the final audit observations and recommendations'. The Team Members, under Para 1.5.3(7), develop their observations only under his guidance.\"\r\n  },\r\n  {\r\n    id: 88,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Which one of the following is a duty of the Team Members and NOT of the Head of the Audit Team?\",\r\n    options: [\r\n      \"Ensuring that sufficient evidence is collected in support of audit observations\",\r\n      \"Verifying that due deductions and recoveries are timely accounted for\",\r\n      \"Supervising each phase and activity of the audit\",\r\n      \"Finalising the audit strategy for the assignment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"Option (b) is from <b>Para 1.5.3(3)<\/b>, which requires the Team Members to verify that payments are correctly made as per the rules and that all payments and the due deductions and recoveries are timely accounted for. Options (a) and (c) are from <b>Para 1.5.2(6)<\/b> and option (d) from <b>Para 1.5.2(2)<\/b>, all of which fall to the Head of the Audit Team.\"\r\n  },\r\n  {\r\n    id: 89,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Responsibility)\\nA. Drafting the Audit Memorandum with which the assignment starts\\nB. Ensuring that the approved Audit Report is issued within the prescribed timeline\\nC. Collecting relevant evidence related to observations and maintaining records of working papers\\nD. Maintaining Risk Registers for all audit units, schemes, programmes and projects\\nList-II (Responsible functionary)\\n1. Head of the Audit Team\\n2. Internal Audit Wing functioning under the Chief Audit Executive\\n3. Team Members of the audit team\",\r\n    options: [\r\n      \"A-2, B-1, C-3, D-2\",\r\n      \"A-1, B-1, C-3, D-2\",\r\n      \"A-2, B-2, C-3, D-1\",\r\n      \"A-3, B-1, C-2, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"A \u2014 <b>Para 1.5.1(11)<\/b>: the Audit Memorandum is drafted by the Internal Audit Wing functioning under the CAE. B \u2014 <b>Para 1.5.2(9)<\/b>: the Head of the Audit Team ensures issue of the approved report within the prescribed timeline. C \u2014 <b>Para 1.5.3(6)<\/b>: the Team Members maintain records of the working papers and collect relevant evidence. D \u2014 <b>Para 1.5.1(5)<\/b>: the IAW maintains the Risk Registers for all audit units, schemes, programmes and projects.\"\r\n  },\r\n  {\r\n    id: 90,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Communication)\\nA. Written assessment on Key Risk Indicators\\nB. Draft audit report along with working papers and audit evidence\\nC. Brief on the main audit objectives, findings and recommendations at the conclusion of field work\\nD. Annual review report on the performance of the Internal Audit Wing, after its submission before the Chief Accounting Authority\/Audit Committee\\nList-II (Addressee)\\n1. Head of the audit unit\/entity\\n2. Office of the Controller General of Accounts\\n3. Audit Committee\\n4. Chief Audit Executive\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\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-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"A \u2014 <b>Para 1.3.2(3)<\/b>: the written assessment on KRIs goes to the Audit Committee quarterly. B \u2014 <b>Para 1.5.2(8)<\/b>: the draft audit report, with working papers and audit evidence, is presented to the CAE. C \u2014 <b>Para 1.5.2(7)<\/b>: the brief at the conclusion of field work is shared with the Head of the audit unit\/entity. D \u2014 <b>Para 1.5.1(10)<\/b>: after submission before the Chief Accounting Authority\/Audit Committee, the annual review report goes to the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 91,\r\n    chapter: \"CH 1: STRUCTURE AND MANAGEMENT OF INTERNAL AUDIT WINGS (IAWs)\",\r\n    question: \"Arrange the following in the chronological order in which they occur in an internal audit assignment:\\n1. Entry conference with the senior officers of the entity\\n2. Issue of the audit memorandum to the audit entity\\n3. Presentation of the draft audit report to the Chief Audit Executive\\n4. Formal exit conference\",\r\n    options: [\r\n      \"2 - 1 - 4 - 3\",\r\n      \"1 - 2 - 4 - 3\",\r\n      \"2 - 1 - 3 - 4\",\r\n      \"1 - 2 - 3 - 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"The order follows <b>Para 1.5.2<\/b>: sub-para (1) requires the audit memorandum to be issued at least one month prior to the planned audit; sub-para (3) places the entry conference on the first day of the audit; sub-para (7) provides that a formal exit conference concludes the field work; and sub-para (8) requires the draft audit report to be presented thereafter to the CAE with the working papers and audit evidence, the approved report being issued under sub-para (9).\"\r\n  },\r\n  {\r\n    id: 92,\r\n    chapter: \"CH 2: 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      \"Six\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.1<\/b> states that the internal audit process comprises four main phases \u2014 planning and preparing for audit; performing the audit engagement; reporting upon the audit engagement; and follow-up action. These four phases are carried through the rest of the Manual: planning and preparation in Chapter II, performance of the engagement in Chapter IV, and reporting and follow-up together in Chapter V.\"\r\n  },\r\n  {\r\n    id: 93,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following:\\n1. Planning and preparing for audit\\n2. Performing the audit engagement\\n3. Reporting upon the audit engagement\\n4. Follow-up action\\nWhich of the above are the main phases of the internal audit process?\",\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 2.1.1<\/b> \u2014 all four are the main phases of the internal audit process. It is worth noting that follow-up action is treated as an integral phase of the process and not as something outside it; Chapter V accordingly requires the CAE to establish a follow-up process to monitor whether management actions have been effectively implemented, or whether senior management has accepted the risk of not taking action.\"\r\n  },\r\n  {\r\n    id: 94,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Arrange the following phases of the internal audit process in their correct sequence:\\n1. Follow-up action\\n2. Performing the audit engagement\\n3. Planning and preparing for audit\\n4. Reporting upon the audit engagement\",\r\n    options: [\r\n      \"3 - 2 - 4 - 1\",\r\n      \"3 - 4 - 2 - 1\",\r\n      \"2 - 3 - 4 - 1\",\r\n      \"3 - 2 - 1 - 4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1.1<\/b> lists the phases in the order: planning and preparing for audit; performing the audit engagement; reporting upon the audit engagement; and follow-up action. The sequence is logical \u2014 an engagement cannot be performed before it is planned, the results cannot be reported before the field work is done, and follow-up presupposes a report on which action is to be watched.\"\r\n  },\r\n  {\r\n    id: 95,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the internal audit process, the phase which immediately follows the performance of the audit engagement is:\",\r\n    options: [\r\n      \"Planning and preparing for audit\",\r\n      \"Preliminary risk assessment\",\r\n      \"Follow-up action\",\r\n      \"Reporting upon the audit engagement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.1.1<\/b> \u2014 the order of the four phases is planning and preparation, performance of the engagement, reporting upon the engagement, and follow-up action. Preliminary risk assessment is not a phase at all; it is an activity within the planning phase, undertaken during the planning stage of the engagement.\"\r\n  },\r\n  {\r\n    id: 96,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"All of the following are main phases of the internal audit process EXCEPT:\",\r\n    options: [\r\n      \"Follow-up action\",\r\n      \"Reporting upon the audit engagement\",\r\n      \"Planning and preparing for audit\",\r\n      \"Quality assurance and improvement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.1.1<\/b> confines the internal audit process to four phases \u2014 planning and preparing for audit, performing the audit engagement, reporting upon the audit engagement, and follow-up action. Quality assurance and improvement is not a phase of the audit process but a continuing programme covering the whole internal audit activity, dealt with separately in Chapter VI, and is also listed among the functions of the CAE in Para 1.3.1.\"\r\n  },\r\n  {\r\n    id: 97,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The Annual Internal Audit plan and the 3-year rolling audit programme are required to be presented every year by:\",\r\n    options: [\r\n      \"15th of January\",\r\n      \"15th of February\",\r\n      \"1st of March\",\r\n      \"1st of April\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.1.2<\/b> \u2014 'By 1st of March, every year the Pr. CCA\/CCA\/CA in their capacity as CAE should present the Annual Internal Audit plan and 3-year rolling audit programme to the Audit Committee, along with the impact of resource limitations.' This must be distinguished from <b>Para 1.3.2(4)<\/b>, under which the risk based Annual Audit Plan is <i>submitted<\/i> to the Audit Committee by 15th January. The footnote to Para 2.2.1.2 refers to Guideline No. 17, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 98,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The Annual Internal Audit plan and the 3-year rolling audit programme are presented by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Chief Accounting Authority\",\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Audit Committee\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2.1.2<\/b> \u2014 the presentation by 1st March is 'to the Audit Committee'. The Audit Committee is thus the forum both for the submission of the risk based Annual Audit Plan by 15th January under Para 1.3.2(4) and for this annual presentation of the plan together with the 3-year rolling programme.\"\r\n  },\r\n  {\r\n    id: 99,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The Annual Internal Audit plan and the 3-year rolling audit programme are required to be presented to the Audit Committee along with:\",\r\n    options: [\r\n      \"The impact of resource limitations\",\r\n      \"The Action Taken Reports on the previous year's audit observations\",\r\n      \"The risk registers of all the auditee units\",\r\n      \"The quality assurance and improvement programme of the Wing\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.1.2<\/b> \u2014 the plan and the programme are presented 'along with the impact of resource limitations'. The requirement is significant: the Audit Committee is to be told not merely what internal audit proposes to cover, but also what it is unable to cover for want of resources. Chapter VI carries the same idea into performance evaluation, requiring the plan to show man-days required, man-days available at 210 working days per auditor, and how the gap is to be filled.\"\r\n  },\r\n  {\r\n    id: 100,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following statements:\\n1. The Annual Internal Audit plan and the 3-year rolling audit programme are presented to the Audit Committee by 1st March every year.\\n2. The presentation is made by the Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts in their capacity as Chief Audit Executive.\\n3. The impact of resource limitations is required to be brought out at the time of such presentation.\\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: \"All three are drawn from <b>Para 2.2.1.2<\/b>, which fixes the date (1st March), the functionary (the Pr. CCA\/CCA\/CA as CAE), the forum (the Audit Committee) and the accompanying disclosure (the impact of resource limitations).\"\r\n  },\r\n  {\r\n    id: 101,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Action)\\nA. Submission of the risk based Annual Audit Plan to the Audit Committee\\nB. Presentation of the Annual Internal Audit plan and the 3-year rolling audit programme, with the impact of resource limitations\\nC. Compilation of the performance of the Internal Audit Wing and preparation of the annual review report\\nList-II (Time)\\n1. End of the financial year\\n2. By 15th January\\n3. By 1st March\",\r\n    options: [\r\n      \"A-2, B-3, C-1\",\r\n      \"A-3, B-2, C-1\",\r\n      \"A-2, B-1, C-3\",\r\n      \"A-1, B-3, C-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"A \u2014 <b>Para 1.3.2(4)<\/b>: the risk based Annual Audit Plan is submitted by 15th January. B \u2014 <b>Para 2.2.1.2<\/b>: the Annual Internal Audit plan and the 3-year rolling audit programme are presented, with the impact of resource limitations, by 1st March. C \u2014 <b>Para 1.5.1(10)<\/b>: the performance of the IAW is compiled and the annual review report prepared at the end of the financial year, for submission before the Chief Accounting Authority\/Audit Committee and thereafter to the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 102,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"While developing the internal audit plan, the question posed by the Chief Audit Executive in respect of both inherent risks and residual risks is whether they are:\",\r\n    options: [\r\n      \"Insured against by the Ministry\",\r\n      \"Identified and assessed\",\r\n      \"Accepted in writing by the programme management\",\r\n      \"Reported to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.2.1(1) and (2)<\/b> \u2014 the first two factors considered by the CAE at the time of developing the internal audit plan are stated as 'Inherent risks \u2014 Are they identified and assessed?' and 'Residual risks \u2014 Are they identified and assessed?'. The inherent risk is the risk before controls; the residual risk is what survives after the existing controls have operated, as the sample Risk Register in Exhibit I illustrates by showing residual risk 'after existing controls'.\"\r\n  },\r\n  {\r\n    id: 103,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In planning for Risk Based Internal Audit, mitigating controls, contingency plans and monitoring activities are examined to see whether they are:\",\r\n    options: [\r\n      \"Approved by the Audit Committee\",\r\n      \"Reviewed by the external auditor\",\r\n      \"Linked to the individual events and\/or risks\",\r\n      \"Documented in the Audit Universe\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(3)<\/b> \u2014 'Mitigating controls, contingency plans and monitoring activities \u2014 Are they linked to the individual events and\/or risks?' The emphasis is on linkage: a control which is not traceable to a specific risk event gives no assurance that the risk is being managed. The Risk Register format in Exhibit I reflects this by listing existing and required controls against each identified risk, along with the frequency of the control and the control owner.\"\r\n  },\r\n  {\r\n    id: 104,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the course of developing the internal audit plan, risk registers are examined with reference to whether they are:\",\r\n    options: [\r\n      \"Signed by the head of the auditee unit\",\r\n      \"Systematic, complete and accurate\",\r\n      \"Prepared in the format prescribed by the Office of the Controller General of Accounts\",\r\n      \"Circulated to all the implementing agencies\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.2.1(4)<\/b> \u2014 'Risk registers \u2014 Are they systematic, complete and accurate?' The maintenance of the registers themselves is an obligation of the Internal Audit Wing under <b>Para 1.5.1(5)<\/b>, which requires Risk Registers to be maintained for all audit units, schemes, programmes and projects and to be reviewed and updated on the basis of audit findings and feedback from the Programme Division\/implementing agencies.\"\r\n  },\r\n  {\r\n    id: 105,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Among the factors considered while developing the internal audit plan, the point relating to documentation is whether:\",\r\n    options: [\r\n      \"The working papers are indexed and cross-referenced\",\r\n      \"The audit report is issued in the prescribed template\",\r\n      \"The risks and activities are documented\",\r\n      \"The scheme guidelines have been notified by the implementing agency\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(5)<\/b> \u2014 'Documentation \u2014 Are the risks and activities documented?' The concern at the planning stage is with the documentation maintained by the Ministry about its risks and activities, and not with the auditor's own working papers, which are dealt with in Chapter IV, where indexing, referencing and cross-referencing of working papers with the relevant audit observations are prescribed.\"\r\n  },\r\n  {\r\n    id: 106,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The internal audit activity is expected, while developing the internal audit plan, to identify:\",\r\n    options: [\r\n      \"Areas of high inherent risk, high residual risks and the key control systems upon which the Ministry\/Department is most reliant\",\r\n      \"Only those risks which have already materialised during the preceding year\",\r\n      \"Only the risks arising from computerised systems and applications\",\r\n      \"Only the risks which the programme division has accepted in the risk register\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.2.1(6)<\/b> \u2014 the question posed is whether 'the internal audit activity identified areas of high inherent risk, high residual risks and the key control systems upon which the Civil Ministry\/Department is most reliant'. The exercise is therefore prospective and covers the whole control architecture, and is not limited to risks that have already materialised or to any one class of risks such as those relating to information technology.\"\r\n  },\r\n  {\r\n    id: 107,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where the internal audit activity identifies areas of unacceptable residual risk, the prescribed course of action is that:\",\r\n    options: [\r\n      \"The audit engagement should be discontinued forthwith\",\r\n      \"The area should be excluded from the Audit Universe\",\r\n      \"The management should be notified so that the risk can be addressed\",\r\n      \"The matter should be reported directly to the Public Accounts Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(6)<\/b> \u2014 'Where the internal audit activity identifies areas of unacceptable residual risk, has the management been notified so that the risk can be addressed?' The duty of internal audit is to bring the exposure to the notice of management, which owns and must treat the risk; it is consistent with Chapter V, which requires serious observations to be communicated to the concerned authority at an early date, even during the course of audit.\"\r\n  },\r\n  {\r\n    id: 108,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following questions arising under 'control reviews\/assurance activities' while developing the internal audit plan:\\n1. Is the internal control system adequate and efficient?\\n2. Does the internal control system provide assurance that the controls are working and the risks are effectively managed?\\nWhich of the questions given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.2.1(7)<\/b> puts both questions under the head 'Control reviews\/assurance activities'. The two are distinct: the first goes to the design of the internal control system \u2014 its adequacy and efficiency \u2014 and the second to its operation, that is, whether it actually assures that the controls are working and the risks effectively managed. Chapter III develops this further through its process for evaluating and reviewing the effectiveness of internal controls.\"\r\n  },\r\n  {\r\n    id: 109,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Where a Department has an unacceptable level of uncertainty about the controls relating to a programme, scheme, activity or identified risk area, the Internal Audit Wing is expected to:\",\r\n    options: [\r\n      \"Perform procedures to gain a better understanding of the residual risk\",\r\n      \"Defer the audit of that area to the next year's plan\",\r\n      \"Obtain a certificate of assurance from the implementing agency\",\r\n      \"Await the findings of the statutory audit on that area\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.2.1(8)<\/b> \u2014 the question posed is whether 'any procedures [are] performed by the IAW to gain a better understanding of the residual risk, in case any Department has an unacceptable level of uncertainty about the controls related to any programme\/scheme\/activity or identified risk areas'. Uncertainty about controls is thus a reason for internal audit to do more work, not less.\"\r\n  },\r\n  {\r\n    id: 110,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following:\\n1. Whether inherent risks are identified and assessed\\n2. Whether mitigating controls, contingency plans and monitoring activities are linked to the individual events and\/or risks\\n3. Whether the risk registers are systematic, complete and accurate\\n4. Whether the risks and activities are documented\\nWhich of the above are considered by the Chief Audit Executive at the time of developing the internal audit plan?\",\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 2.2.2.1(1), (3), (4) and (5)<\/b> \u2014 all four are among the eight factors considered by the CAE while developing the internal audit plan, the others being residual risks, identification of areas of high inherent and residual risk and the key control systems, control reviews\/assurance activities, and procedures to understand residual risk where the Department is uncertain about its controls.\"\r\n  },\r\n  {\r\n    id: 111,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following:\\n1. Whether residual risks are identified and assessed\\n2. Whether the management has been notified of areas of unacceptable residual risk\\n3. Whether the internal control system is adequate and efficient\\n4. Whether the sample size selected is adequate for the population\\nHow many of the above are factors considered while developing the internal audit plan?\",\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: \"Three. Items 1, 2 and 3 correspond to <b>Para 2.2.2.1(2), (6) and (7)<\/b>. Item 4 belongs to a different stage altogether \u2014 audit sampling is a tool for performing engagements dealt with in Chapter III, where sample size is said to be influenced by the purpose of audit, population size and homogeneity, and the required levels of precision and confidence.\"\r\n  },\r\n  {\r\n    id: 112,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"All of the following are considered by the Chief Audit Executive while developing the internal audit plan EXCEPT:\",\r\n    options: [\r\n      \"Whether inherent and residual risks are identified and assessed\",\r\n      \"Whether the risk registers are systematic, complete and accurate\",\r\n      \"Whether the audit observations have been developed using the five-C framework\",\r\n      \"Whether the internal control system provides assurance that controls are working and risks are effectively managed\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"Options (a), (b) and (d) are drawn from <b>Para 2.2.2.1(1), (2), (4) and (7)<\/b>. The five-C framework \u2014 criteria, condition, consequence, cause and corrective action \u2014 belongs to Chapter V, which requires audit observations to be developed on that framework with reference to the engagement objectives; it has no application at the planning stage.\"\r\n  },\r\n  {\r\n    id: 113,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Matter examined while developing the internal audit plan)\\nA. Inherent risks and residual risks\\nB. Mitigating controls, contingency plans and monitoring activities\\nC. Risk registers\\nD. Documentation\\nList-II (Question asked)\\n1. Are they linked to the individual events and\/or risks?\\n2. Are the risks and activities documented?\\n3. Are they identified and assessed?\\n4. Are they systematic, complete and accurate?\",\r\n    options: [\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-4, C-1, D-2\",\r\n      \"A-3, B-1, C-2, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2.2.1(1) to (5)<\/b> \u2014 inherent and residual risks: are they identified and assessed; mitigating controls, contingency plans and monitoring activities: are they linked to the individual events and\/or risks; risk registers: are they systematic, complete and accurate; documentation: are the risks and activities documented.\"\r\n  },\r\n  {\r\n    id: 114,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following which feed into the process of planning for Risk Based Internal Audit:\\n1. Strategic review\\n2. Government priorities\\n3. Consulting and mutual agreeableness\\n4. Findings of the statutory audit\\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: 1,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> shows the planning for Risk based Internal Audit as flowing from strategic review, Government priorities, and consulting and mutual agreeableness. The findings of the C&AG's audit are not shown as an input to this flow; they surface elsewhere, for instance in Chapter IV, where the external auditor's findings are among the special considerations discussed at the entry conference.\"\r\n  },\r\n  {\r\n    id: 115,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Arrange the following steps of the flow for planning for Risk Based Internal Audit in their correct order:\\n1. Audit risk assessment\\n2. Development of the Annual Audit Plan\\n3. Prioritization\\n4. Reviewing and updating of the Audit Universe\",\r\n    options: [\r\n      \"2 - 4 - 1 - 3\",\r\n      \"4 - 2 - 1 - 3\",\r\n      \"2 - 1 - 4 - 3\",\r\n      \"1 - 4 - 2 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> \u2014 the flow proceeds from development of the Annual Audit Plan, to reviewing and updating of the Audit Universe, then to audit risk assessment (impact \u00d7 likelihood), and finally to prioritization, the whole being driven by strategic review, Government priorities and consulting and mutual agreeableness.\"\r\n  },\r\n  {\r\n    id: 116,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the flow for planning for Risk Based Internal Audit, audit risk assessment is depicted as a function of:\",\r\n    options: [\r\n      \"Materiality multiplied by sample size\",\r\n      \"Inherent risk reduced by residual risk\",\r\n      \"Impact multiplied by likelihood\",\r\n      \"Frequency of control multiplied by expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> shows the step of audit risk assessment as 'IMPACT x LIKELIHOOD'. The same two dimensions are used in the sample Risk Register in Exhibit I, where each risk is scored for impact and likelihood on a low\/medium\/high scale, both as an inherent risk and again as a residual risk after the existing controls.\"\r\n  },\r\n  {\r\n    id: 117,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the flow for planning for Risk Based Internal Audit, the step which immediately follows the development of the Annual Audit Plan is:\",\r\n    options: [\r\n      \"Audit risk assessment\",\r\n      \"Reviewing and updating of the Audit Universe\",\r\n      \"Prioritization\",\r\n      \"Preparation of the engagement work programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> \u2014 after the Annual Audit Plan is developed, the Audit Universe is reviewed and updated, and only then is audit risk assessment carried out and the auditable areas prioritized. The engagement work programme is a later, engagement-level document prepared while preparing for a particular audit under Para 2.3.\"\r\n  },\r\n  {\r\n    id: 118,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The concluding step in the flow for planning for Risk Based Internal Audit is:\",\r\n    options: [\r\n      \"Prioritization\",\r\n      \"Reviewing and updating of the Audit Universe\",\r\n      \"Audit risk assessment\",\r\n      \"Strategic review\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Figure 2 under Para 2.2.2<\/b> \u2014 the flow narrows down to prioritization, which is the last step. This is what gives the plan its risk-based character: the auditable areas, once assessed for impact and likelihood, are taken up in the order of their risk significance, high-risk areas being covered more frequently than low-risk areas.\"\r\n  },\r\n  {\r\n    id: 119,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The sample Risk Registers annexed to the Operational Manual, referred to in the discussion on planning for Risk Based Internal Audit, were prepared by the Ministry of Agriculture for:\",\r\n    options: [\r\n      \"Pradhan Mantri Fasal Bima Yojana\",\r\n      \"Rashtriya Krishi Vikas Yojana\",\r\n      \"National Food Security Mission\",\r\n      \"Paramparagat Krishi Vikas Yojana\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.2 read with Exhibit I<\/b> \u2014 'Sample Risk Registers prepared by the Ministry of Agriculture for Rashtriya Krishi Vikas Yojana (RKVY) are given in EXHIBIT I.' The exhibit is illustrative of the Risk Registers which, under Para 1.5.1(5), the Internal Audit Wing is required to maintain for all audit units, schemes, programmes and projects.\"\r\n  },\r\n  {\r\n    id: 120,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following particulars recorded in the sample Risk Register:\\n1. Inherent risk description and its assessment in terms of impact and likelihood\\n2. Existing controls and the controls required\\n3. Residual risk after the existing controls\\n4. The control owner and the timelines for implementation of the required controls\\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>Exhibit I<\/b> \u2014 the columns of the sample Risk Register for RKVY are sub-process; inherent risk description; risk assessment in terms of impact and likelihood; identification and listing of controls, both existing and required; residual risk after existing controls, again in terms of impact and likelihood; frequency of control; control owner; and timelines for implementation of the required controls.\"\r\n  },\r\n  {\r\n    id: 121,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the sample Risk Register, the risk that the same project may be approved twice is sought to be controlled by:\",\r\n    options: [\r\n      \"Assigning a unique identification number to each project\",\r\n      \"Obtaining a certificate from the State Government in each case\",\r\n      \"Restricting approvals to one project per district in a year\",\r\n      \"Requiring prior concurrence of the internal audit wing\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Exhibit I, sanction of projects<\/b> \u2014 against the inherent risk of duplication, described as the same project being approved twice, the existing control listed is that each project is assigned a unique identification number, and no further control is stated to be required. Both the impact and the likelihood of this risk are rated low.\"\r\n  },\r\n  {\r\n    id: 122,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the sample Risk Register, the existing control against delayed receipt of funds from the Centre or the State is that:\",\r\n    options: [\r\n      \"Funds are released only against utilisation certificates for the previous release\",\r\n      \"The Centre does not release the next instalment till the State releases its own share\",\r\n      \"Funds are transferred directly to the beneficiaries through the Public Financial Management System\",\r\n      \"The State is required to keep the funds in a separate bank account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Exhibit I, funding of projects<\/b> \u2014 against the risk of delayed receipt of funds from the Centre\/State, the existing control recorded is that the Centre does not release the next instalment till the State releases its own share, the control required being the benchmarking of delays by States. Both the impact and the likelihood are rated high, and the residual risk after the existing control remains high on both counts.\"\r\n  },\r\n  {\r\n    id: 123,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"In the sample Risk Register, the control shown as 'required' against the risk of delay by States in approving projects is:\",\r\n    options: [\r\n      \"Reduction of the central share for the following year\",\r\n      \"Delisting of over-delayed projects from the shelf of projects for Central Government funding\",\r\n      \"Transfer of the approving power to the Central Government\",\r\n      \"Recovery of the interest on the funds held up\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Exhibit I, sanction of projects<\/b> \u2014 for the inherent risk of delay in approval of projects by States, rated high both for impact and for likelihood, the existing control is merely that letters are sent from the Centre to the States, and the control required is the delisting of over-delayed projects from the shelf of projects for Central Government funding. The illustration shows how a weak existing control leaves a high residual impact and calls for a stronger control to be put in place.\"\r\n  },\r\n  {\r\n    id: 124,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"While preparing for an audit, the tentative schedule decided for all the phases of the audit is required to be:\",\r\n    options: [\r\n      \"Approved by the Audit Committee before the field work begins\",\r\n      \"In line with the Audit Calendar of the respective Ministry\/Department\",\r\n      \"Communicated to the Office of the Controller General of Accounts\",\r\n      \"Settled with the auditee unit at the entry conference\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.3.1<\/b> \u2014 'Tentative schedule for all phases of the audit should be decided and it should be in line with the Audit Calendar of the respective Ministry\/ Department.' Two things follow: the schedule must cover <i>all<\/i> the phases and not the field work alone, and it must fit into the Ministry's own audit calendar.\"\r\n  },\r\n  {\r\n    id: 125,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"The tentative schedule decided while preparing for an audit is required to cover:\",\r\n    options: [\r\n      \"The field work alone\",\r\n      \"The field work and the reporting stage alone\",\r\n      \"All the phases of the audit\",\r\n      \"Only such phases as fall within the financial year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.3.1<\/b> \u2014 the schedule is to be decided for 'all phases of the audit', which, read with Para 2.1.1, means planning and preparation, performance of the engagement, reporting upon the engagement and follow-up action. The schedule must also be aligned with the Audit Calendar of the Ministry\/Department concerned.\"\r\n  },\r\n  {\r\n    id: 126,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following statements:\\n1. Where the internal audit activity finds an unacceptable residual risk, the management is to be notified so that the risk can be addressed.\\n2. Where a Department has an unacceptable level of uncertainty about its controls, the Internal Audit Wing performs procedures to gain a better understanding of the residual risk.\\n3. The internal audit activity is required to identify the key control systems upon which the Ministry\/Department is most reliant.\\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: \"All three. Statements 1 and 3 are from <b>Para 2.2.2.1(6)<\/b>, under which the internal audit activity identifies areas of high inherent risk, high residual risk and the key control systems upon which the Ministry is most reliant, and notifies management of unacceptable residual risk. Statement 2 is from <b>Para 2.2.2.1(8)<\/b>.\"\r\n  },\r\n  {\r\n    id: 127,\r\n    chapter: \"CH 2: INTERNAL AUDIT PROCESS\",\r\n    question: \"Consider the following statements:\\n1. The internal audit process consists of four main phases, of which follow-up action is the last.\\n2. The Annual Internal Audit plan is presented to the Audit Committee, along with the impact of resource limitations, by 1st March every year.\\n3. Audit risk assessment in the planning flow is a function of impact and likelihood.\\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: \"All three are correct \u2014 statement 1 from <b>Para 2.1.1<\/b>, statement 2 from <b>Para 2.2.1.2<\/b>, and statement 3 from <b>Figure 2 under Para 2.2.2<\/b>, which shows the audit risk assessment step as impact multiplied by likelihood, leading to prioritization of the auditable areas.\"\r\n  },\r\n  {\r\n    id: 128,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"A sound internal control framework is essential to help a Ministry\/Department to attain its:\",\r\n    options: [\r\n      \"Outcome budget targets and staffing norms\",\r\n      \"Budgetary and expenditure targets alone\",\r\n      \"Compliance, financial reporting and operational goals\",\r\n      \"Statutory audit certification requirements\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.1<\/b> \u2014 'A sound internal control framework is essential to help a Ministry\/Department to attain its compliance, financial reporting and operational goals, minimize surprises and risks and allow it to successfully deal with change.' The three classes of goals \u2014 compliance, financial reporting and operational \u2014 correspond to the classical objectives of internal control, and the para adds two further benefits: minimising surprises and risks, and the capacity to deal successfully with change.\"\r\n  },\r\n  {\r\n    id: 129,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following which a sound internal control framework enables a Ministry\/Department to achieve:\\n1. Attainment of its compliance, financial reporting and operational goals\\n2. Minimisation of surprises and risks\\n3. Successful dealing with change\\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 3.1.1<\/b> lists all three consequences of a sound internal control framework \u2014 attainment of compliance, financial reporting and operational goals; minimisation of surprises and risks; and the ability to deal successfully with change. Internal control is thus presented not merely as a check against error and fraud but as an enabler of the Ministry's objectives.\"\r\n  },\r\n  {\r\n    id: 130,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following objectives which the internal audit activity has to ensure are met while conducting internal control evaluation:\\n1. Promote operational efficiency and effectiveness\\n2. Provide reliable financial information\\n3. Safeguard assets and records\\n4. Encourage adherence to prescribed policies\\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 3.1.2.1<\/b> requires the internal audit activity, while conducting internal control evaluation, to ensure that sound internal controls promote operational efficiency and effectiveness, provide reliable financial information, safeguard assets and records, encourage adherence to prescribed policies, comply with regulatory agencies, and correctly identify and measure liabilities. All four items listed here therefore find place among those objectives.\"\r\n  },\r\n  {\r\n    id: 131,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following:\\n1. Compliance with regulatory agencies\\n2. Correct identification and measurement of liabilities\\n3. Safeguarding of assets and records\\n4. Elimination of the need for external audit\\nHow many of the above are objectives of sound internal controls?\",\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: \"Three. <b>Para 3.1.2.1<\/b> lists compliance with regulatory agencies, correct identification and measurement of liabilities, and safeguarding of assets and records among the six objectives of sound internal controls, the others being promotion of operational efficiency and effectiveness, provision of reliable financial information, and encouragement of adherence to prescribed policies. Internal control never displaces external audit.\"\r\n  },\r\n  {\r\n    id: 132,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"All of the following are objectives of sound internal controls EXCEPT:\",\r\n    options: [\r\n      \"Promoting operational efficiency and effectiveness\",\r\n      \"Providing reliable financial information\",\r\n      \"Ensuring that every transaction is subjected to hundred per cent check by internal audit\",\r\n      \"Encouraging adherence to prescribed policies\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"The other three appear in the list of six objectives in <b>Para 3.1.2.1<\/b>. Hundred per cent checking is not an objective of internal control at all; on the contrary, <b>Para 3.3.1.1<\/b> defines audit sampling as the application of audit procedures to less than 100% of the items within a class of transactions, and 100% testing is mentioned in Para 3.3.2.3 only as something which CAATs make possible for electronic data.\"\r\n  },\r\n  {\r\n    id: 133,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding what Ministry officials need to do to achieve success in internal control:\\n1. They need to be knowledgeable about, and support, entity level controls.\\n2. They need to implement practical and effective internal controls specific to the particular Departmental needs.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.3<\/b> \u2014 to achieve success, Ministry officials need to 'be knowledgeable about and support, entity level controls' and to 'implement practical and effective internal controls specific to the particular Departmental needs'. Both limbs matter: an awareness of controls at the level of the entity as a whole, and controls tailored to the requirements of the particular Department.\"\r\n  },\r\n  {\r\n    id: 134,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The role of the Internal Audit Wing in relation to internal control is to audit the Ministry's\/Department's:\",\r\n    options: [\r\n      \"Recruitment rules and cadre structure\",\r\n      \"Annual financial statements and appropriation accounts\",\r\n      \"Internal control policies, practices and procedures\",\r\n      \"Outcome budget and strategic plan documents\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.4.1<\/b> \u2014 'The IAW's role is to audit a Ministry's\/Department's internal control policies, practices and procedures to ensure that controls are adequate to achieve the organization's mission.' Note the three-fold object of the audit \u2014 the policies, the practices and the procedures \u2014 so that the enquiry goes beyond the paper design of controls to the way they are actually operated.\"\r\n  },\r\n  {\r\n    id: 135,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The internal control policies, practices and procedures of a Ministry\/Department are audited by the Internal Audit Wing in order to ensure that the controls are adequate to:\",\r\n    options: [\r\n      \"Prevent every instance of error and fraud\",\r\n      \"Satisfy the requirements of the statutory auditor\",\r\n      \"Achieve the organization's mission\",\r\n      \"Justify the risk rating assigned to the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1.4.1<\/b> \u2014 the audit of internal control policies, practices and procedures is 'to ensure that controls are adequate to achieve the organization's mission'. Adequacy is therefore measured against the mission of the organization, and not against an absolute standard of preventing every error, which no system of internal control can guarantee.\"\r\n  },\r\n  {\r\n    id: 136,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following means of internal control evaluation:\\n1. Questionnaires\/checklists\\n2. Flow charts\/narratives\\n3. Facilitated workshops\\n4. Control self-assessment\\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 3.1.5.1<\/b> lists exactly these four means of internal control evaluation \u2014 questionnaires\/checklists, flow charts\/narratives, facilitated workshops, and control self-assessment. A sample Internal Control Self-Assessment Checklist is annexed to the Manual as Exhibit II.\"\r\n  },\r\n  {\r\n    id: 137,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"All of the following are means of internal control evaluation EXCEPT:\",\r\n    options: [\r\n      \"Facilitated workshops\",\r\n      \"Control self-assessment\",\r\n      \"Flow charts and narratives\",\r\n      \"Interval sampling of vouchers\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.1.5.1<\/b> lists four means of internal control evaluation \u2014 questionnaires\/checklists, flow charts\/narratives, facilitated workshops and control self-assessment. Interval sampling is not a means of evaluating internal controls but a statistical sampling technique described in <b>Para 3.3.1.7<\/b>, under which the sample consists of all items placed at defined intervals, such as every tenth or fifteenth voucher.\"\r\n  },\r\n  {\r\n    id: 138,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following:\\n1. Questionnaires\\n2. Facilitated workshops\\n3. Control self-assessment\\n4. Computer Assisted Audit Techniques\\nHow many of the above are means of internal control evaluation?\",\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: \"Three \u2014 questionnaires (with checklists), facilitated workshops and control self-assessment are among the four means listed in <b>Para 3.1.5.1<\/b>, the fourth being flow charts\/narratives. CAATs are dealt with separately in <b>Para 3.3.2<\/b> as computer based tools which help auditors carry out tests on data or on the IT system, and are not listed as a means of internal control evaluation.\"\r\n  },\r\n  {\r\n    id: 139,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In order to conduct Risk Based Internal Audit, the Internal Audit Wing should be able to answer which of the following questions?\\n1. What is the risk maturity of the Ministry\/Department?\\n2. Whether risk profiling has been undertaken by the Ministry\/Department and to what extent it may be relied upon for audit planning\\n3. Whether individual audits are conducted to provide assurance that all inherent risks above the risk appetite are being properly managed and controlled\\nWhich of the 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 3.2.1.1<\/b> poses all three questions which the IAW must be able to answer in order to conduct RBIA. The footnote to the para refers the reader to 'Exhibit IV: Stages of Risk Based Internal Audit' of the Handbook on Internal Audit of Central Civil Ministries\/Departments.\"\r\n  },\r\n  {\r\n    id: 140,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In the context of conducting Risk Based Internal Audit, the relevance of risk profiling undertaken by the Ministry\/Department lies in:\",\r\n    options: [\r\n      \"The extent to which it may be relied upon for audit planning\",\r\n      \"Its being a substitute for the audit of individual risk areas\",\r\n      \"Its being binding on internal audit for scoring of risks\",\r\n      \"Its being a pre-condition for the constitution of the audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.1<\/b> asks 'Whether risk profiling has been undertaken by the Ministry\/Department and to what extent this may be relied upon for audit planning?' The profiling done by management is thus a source of assurance to be evaluated, and the extent of reliance is for internal audit to judge; it neither binds internal audit nor dispenses with individual audits.\"\r\n  },\r\n  {\r\n    id: 141,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In Risk Based Internal Audit, individual audits are conducted to provide assurance that all inherent risks above the risk appetite are being properly managed and controlled so as to:\",\r\n    options: [\r\n      \"Eliminate the risks altogether\",\r\n      \"Transfer them to the implementing agencies\",\r\n      \"Reduce them to within the risk appetite\",\r\n      \"Bring them within the materiality limit fixed for the audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.2.1.1<\/b> \u2014 the question posed is whether individual audits are conducted to provide assurance that 'all inherent risks above the risk appetite are being properly managed and controlled to reduce them to within the risk appetite'. The benchmark is therefore the organisation's risk appetite, and not the elimination of risk, which is neither possible nor economical.\"\r\n  },\r\n  {\r\n    id: 142,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The implementation and ongoing operation of Risk Based Internal Audit has:\",\r\n    options: [\r\n      \"Two stages\",\r\n      \"Three stages\",\r\n      \"Four stages\",\r\n      \"Five stages\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 'The implementation and ongoing operation of RBIA has three stages wherein the IAW shall: 1. Assess the risk maturity of the Ministry. 2. Assign the risks to an audit and set up the Risk and Audit Universe (RAU) and draw up a plan for carrying out audits, usually annual. 3. Carry out individual risk based audits and feedback the audit results into the RAU.'\"\r\n  },\r\n  {\r\n    id: 143,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The first stage in the implementation and ongoing operation of Risk Based Internal Audit is to:\",\r\n    options: [\r\n      \"Set up the Risk and Audit Universe\",\r\n      \"Assess the risk maturity of the Ministry\",\r\n      \"Carry out individual risk based audits\",\r\n      \"Draw up the annual plan for carrying out audits\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 the three stages begin with assessing the risk maturity of the Ministry. This is also the first of the three questions in <b>Para 3.2.1.1<\/b> which the IAW must be able to answer before it can conduct RBIA at all, since the degree of reliance internal audit can place on management's own risk processes depends upon that maturity.\"\r\n  },\r\n  {\r\n    id: 144,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In the stages of Risk Based Internal Audit, the expression 'RAU' refers to:\",\r\n    options: [\r\n      \"Risk Assessment Unit\",\r\n      \"Risk and Audit Universe\",\r\n      \"Risk Appetite Universe\",\r\n      \"Review and Assurance Unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 at the second stage the IAW is to 'Assign the risks to an audit and set up the Risk and Audit Universe (RAU) and draw up a plan for carrying out audits, usually annual'. The audit results of individual risk based audits are then fed back into the RAU at the third stage, which is what makes the process a continuing one.\"\r\n  },\r\n  {\r\n    id: 145,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Arrange the following stages of Risk Based Internal Audit in their correct order:\\n1. Carrying out individual risk based audits and feeding the audit results back into the Risk and Audit Universe\\n2. Assessing the risk maturity of the Ministry\\n3. Assigning the risks to an audit, setting up the Risk and Audit Universe and drawing up a plan for carrying out audits\",\r\n    options: [\r\n      \"2 - 3 - 1\",\r\n      \"3 - 2 - 1\",\r\n      \"2 - 1 - 3\",\r\n      \"1 - 2 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> sets out the three stages in this order: assess the risk maturity of the Ministry; assign the risks to an audit, set up the Risk and Audit Universe and draw up a plan for carrying out audits, usually annual; and carry out individual risk based audits and feed the audit results back into the RAU.\"\r\n  },\r\n  {\r\n    id: 146,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The plan drawn up for carrying out audits at the stage of setting up the Risk and Audit Universe is:\",\r\n    options: [\r\n      \"Usually annual\",\r\n      \"Usually for a period of three years\",\r\n      \"Prepared afresh for every engagement\",\r\n      \"Valid until the risk maturity of the Ministry changes\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.2<\/b> \u2014 the second stage requires the IAW to assign the risks to an audit, set up the RAU and 'draw up a plan for carrying out audits, usually annual'. This is consistent with Chapter II, where the risk based Annual Audit Plan is the basic planning document, supplemented by a 3-Year Rolling Audit Programme.\"\r\n  },\r\n  {\r\n    id: 147,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In conducting Risk Based Internal Audit, the Internal Audit Wing provides assurance on which of the following?\\n1. Whether the processes used by management to identify all significant risks are effective\\n2. Whether risks are correctly assessed by management in order to prioritise them\\n3. Whether the responses to risks are appropriate and conform to the organisation's policies\\n4. Whether the controls used to manage key risks have been put into operation and are being monitored\\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 3.2.1.3<\/b> lists five areas on which the IAW provides assurance while conducting RBIA \u2014 the effectiveness of management's processes for identifying all significant risks; the correctness of the assessment (scoring) of risks so as to prioritise them; the appropriateness of the responses to risks and their conformity with the organisation's policies; the accuracy, timeliness and effectiveness of reporting of key risks to senior management; and whether the controls used to manage key risks have been put into operation and are being monitored.\"\r\n  },\r\n  {\r\n    id: 148,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In providing assurance under Risk Based Internal Audit, the reporting of key risks to senior management is examined with reference to whether it is:\",\r\n    options: [\r\n      \"Accurate, timely and effective\",\r\n      \"Made in the prescribed report template\",\r\n      \"Supported by sufficient and appropriate audit evidence\",\r\n      \"Confined to risks exceeding the materiality limit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2.1.3(4)<\/b> \u2014 the IAW provides assurance on 'Whether reporting of key risks, to senior management is accurate, timely and effective.' All three attributes must be present: a report which is accurate but delayed, or timely but ineffective in conveying the exposure, does not satisfy the requirement.\"\r\n  },\r\n  {\r\n    id: 149,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following:\\n1. Whether the responses to risks conform to the organisation's policies\\n2. Whether risks are correctly scored by management in order to prioritise them\\n3. Whether the controls used to manage key risks are being monitored\\n4. Whether the audit report has been issued in a timely manner\\nHow many of the above are areas on which the Internal Audit Wing provides assurance in Risk Based Internal Audit?\",\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: \"Three \u2014 items 1, 2 and 3 are drawn from <b>Para 3.2.1.3(3), (2) and (5)<\/b>. Item 4 is a requirement of reporting quality dealt with in Chapters V and VI, where the audit report is required to be issued in a timely manner so as to facilitate initiation of appropriate remedial action; it is not one of the RBIA assurance areas.\"\r\n  },\r\n  {\r\n    id: 150,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In Risk Based Internal Audit, the assurance provided in respect of the scoring of risks by management relates to whether the risks are correctly assessed:\",\r\n    options: [\r\n      \"For inclusion in the annual financial statements\",\r\n      \"In order to prioritise them\",\r\n      \"For the purpose of fixing the sample size\",\r\n      \"So that they may be transferred to the implementing agency\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2.1.3(2)<\/b> \u2014 the IAW provides assurance on 'Whether risks are correctly assessed (scored) by management, in order to prioritise them.' Scoring is the means by which risks are ranked, and prioritisation is what makes risk based auditing possible, as reflected in the planning flow in Chapter II where audit risk assessment (impact \u00d7 likelihood) leads to prioritization.\"\r\n  },\r\n  {\r\n    id: 151,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"'Audit sampling' means the application of audit procedures to:\",\r\n    options: [\r\n      \"All the items within a class of transactions\",\r\n      \"Less than 100% of the items within a class of transactions\",\r\n      \"Only such transactions as exceed the prescribed monetary limit\",\r\n      \"Only the transactions of the last month of the financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.1<\/b> \u2014 \\\"'Audit sampling' means the application of audit procedures to less than 100% of the items within a class of transactions.\\\" The same para explains the purpose: it enables 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.\"\r\n  },\r\n  {\r\n    id: 152,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Audit sampling enables the auditor to obtain and evaluate audit evidence about some characteristic of the items selected, in order to:\",\r\n    options: [\r\n      \"Form or assist in forming a conclusion concerning the population\",\r\n      \"Quantify the recoveries to be pointed out in the report\",\r\n      \"Determine the risk maturity of the Ministry\",\r\n      \"Satisfy the requirements of the statutory auditor\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.1<\/b> \u2014 sampling 'enables 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 sample is thus a means to a conclusion about the whole; that is why Para 3.3.1.3 warns that in the absence of a scientific basis of selection it becomes difficult to extrapolate the audit findings to the entire population.\"\r\n  },\r\n  {\r\n    id: 153,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In selecting audit areas on the basis of the risk of deviation from the norms, areas where discretion is exercised by the Department are normally considered:\",\r\n    options: [\r\n      \"Less risky than areas where the rule is clear and permits no deviation\",\r\n      \"More risky than areas where the rule is clear and permits no deviation\",\r\n      \"Equally risky as areas governed by clear rules\",\r\n      \"Outside the scope of internal audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.2<\/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.' Discretion admits of choice, and therefore of deviation from the norm, which is precisely the risk that internal audit assesses in selecting areas for examination.\"\r\n  },\r\n  {\r\n    id: 154,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding higher value transactions:\\n1. Higher value transactions are necessarily more risky than transactions of lower value.\\n2. Internal auditors normally choose to examine many higher value transactions, given the material impact of such transactions.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.2<\/b> \u2014 'while higher value transactions need not necessarily be more risky, internal auditors normally choose to examine many such transactions, given the material impact of such transactions'. Statement 1 is therefore wrong: value is a measure of materiality, not of risk; but materiality is a good reason for selecting the transaction for examination.\"\r\n  },\r\n  {\r\n    id: 155,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Materiality is NOT a consideration in the selection of transactions for examination where:\",\r\n    options: [\r\n      \"Compliance is required by law\",\r\n      \"The transactions relate to a centrally sponsored scheme\",\r\n      \"The population is homogenous\",\r\n      \"The transactions have been examined in a previous audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.2<\/b> \u2014 'Materiality, however, is not a consideration where compliance is required by law.' Where the law requires a thing to be done, the smallness of the amount involved furnishes no excuse for non-compliance, and audit cannot ignore the breach merely because the sum is trifling.\"\r\n  },\r\n  {\r\n    id: 156,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In the selection of audit areas, past audit reports are stated to provide a good guide to:\",\r\n    options: [\r\n      \"The control environment of an organization\",\r\n      \"The risk appetite fixed by the Audit Committee\",\r\n      \"The staffing pattern of the auditee unit\",\r\n      \"The materiality limit applicable to the engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.2<\/b> \u2014 'Past audit reports provide a good guide to control environment of an organization and internal auditors are invariably guided by these too when selecting audit areas.' The same para adds that past audits also yield valuable information for determining the sample size in future engagements, a point repeated in Para 3.3.1.6.\"\r\n  },\r\n  {\r\n    id: 157,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Vouchers relating to which month are invariably selected for examination, on the basis of past experience relating to the nature of expenditure in that month?\",\r\n    options: [\r\n      \"April\",\r\n      \"September\",\r\n      \"December\",\r\n      \"March\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.3.1.2<\/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 rush of expenditure in the closing month of the financial year, incurred to avoid lapse of budget provision, is a well-recognised risk area in Government audit.\"\r\n  },\r\n  {\r\n    id: 158,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding the selection of transactions on the basis of the auditor's experience, intuition and judgement:\\n1. In the absence of a scientific basis for selection, it becomes difficult to extrapolate the audit findings to the entire population.\\n2. The sheer simplicity of this sampling methodology makes it popular.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.3.1.3<\/b> \u2014 transactions are often selected by auditors on the basis of their experience, intuition and judgement; 'However, in the absence of a scientific basis for selection, it becomes difficult to extrapolate the audit findings to the entire population. However, the sheer simplicity of this sampling methodology makes it popular.' Both the weakness and the reason for its popularity are thus stated.\"\r\n  },\r\n  {\r\n    id: 159,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Statistical sampling eliminates bias because it ensures that:\",\r\n    options: [\r\n      \"Only high value items are selected for examination\",\r\n      \"All units of the population have an equal chance of selection\",\r\n      \"The sample is drawn by an officer other than the one conducting the audit\",\r\n      \"The entire population is examined wherever it is small\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.4<\/b> \u2014 'Since, this method ensures that all units of the population have an equal chance of selection, bias is eliminated.' The para adds that if audit findings are to be applied to the entire population, it is desirable to use the statistical sampling method, and that its theoretical underpinnings permit the auditors to assert their findings with a known degree of confidence.\"\r\n  },\r\n  {\r\n    id: 160,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The theoretical underpinnings of statistical sampling permit the auditors to assert their audit findings with:\",\r\n    options: [\r\n      \"Absolute certainty\",\r\n      \"A known degree of confidence\",\r\n      \"A margin of error fixed by the Audit Committee\",\r\n      \"The concurrence of the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.1.4<\/b> \u2014 'The theoretical underpinnings of statistical sampling also permit the auditors to assert their audit findings with a known \\\"degree of confidence\\\".' Statistical sampling does not yield certainty; what it yields is a measurable level of assurance, the level of confidence being one of the factors which, under Para 3.3.1.5, influences the sample size.\"\r\n  },\r\n  {\r\n    id: 161,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The two important issues to be settled during statistical sampling are:\",\r\n    options: [\r\n      \"Determination of the sample size and selection of the sampling technique\",\r\n      \"Determination of materiality and the level of precision\",\r\n      \"Selection of the audit criteria and the audit evidence\",\r\n      \"Fixing the quantum of audit and the audit calendar\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.5<\/b> \u2014 'Determination of the sample size and selection of the sampling technique are two important issues during statistical sampling.' The para then sets out the factors influencing sample size, and Para 3.3.1.7 describes the commonly used techniques \u2014 random number, interval, stratified and attribute sampling.\"\r\n  },\r\n  {\r\n    id: 162,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following factors which influence the sample size:\\n1. The purpose of audit\\n2. Population size and homogeneity\\n3. The required level of precision\\n4. The level of confidence\\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 3.3.1.5<\/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.' The enumeration is inclusive, and Para 3.3.1.6 adds that information from past audits of the organisation can also be used to determine the sample size in future engagements.\"\r\n  },\r\n  {\r\n    id: 163,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements regarding the determination of the sample size:\\n1. For a smaller population, the entire group can be used as a sample.\\n2. For a homogenous population, a small sample size may suffice.\\n3. Using the entire population as a sample is not feasible for larger populations because of the cost considerations involved in the collection of data.\\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: \"All three are from <b>Para 3.3.1.6<\/b> \u2014 'For smaller population, the entire group can be used as a sample. However, this is not feasible with larger populations due to the cost considerations involved in the collection of the data in the form of questionnaires, etc.... Similarly, for homogenous population, a small sample size may suffice, but this would not hold good in other situations.'\"\r\n  },\r\n  {\r\n    id: 164,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In general, a sample size of what proportion would be considered reasonable?\",\r\n    options: [\r\n      \"Two per cent or more\",\r\n      \"Five per cent or more\",\r\n      \"Ten per cent or more\",\r\n      \"Twenty-five per cent or more\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.3.1.6<\/b> \u2014 'In general, a sample size of 10 percent or more would be considered reasonable.' This is a general norm only; the actual size turns on the factors in Para 3.3.1.5 \u2014 the purpose of audit, the size and homogeneity of the population, and the required levels of precision and confidence \u2014 and on the experience of past audits of the organisation.\"\r\n  },\r\n  {\r\n    id: 165,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The sampling technique under which, once all items in the population have been numbered, a random number generator is used to select the sample, is:\",\r\n    options: [\r\n      \"Interval sampling\",\r\n      \"Stratified sampling\",\r\n      \"Attribute sampling\",\r\n      \"Random number sampling\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 'Random Number sampling: once all items in the population have been numbered, a random number generator can be used to select the sample.' Being a statistical method, it satisfies the requirement in Para 3.3.1.4 that all units of the population have an equal chance of selection, so that bias is eliminated.\"\r\n  },\r\n  {\r\n    id: 166,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In interval sampling, the interval is decided by:\",\r\n    options: [\r\n      \"The size of the population and the number of vouchers required for examination\",\r\n      \"The materiality limit fixed for the engagement\",\r\n      \"The number of auditors deployed on the assignment\",\r\n      \"The level of confidence prescribed by the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 in interval sampling the sample consists of all items placed at defined intervals, so that in an expenditure audit the internal auditor may select every tenth, fifteenth or thirty-fifth voucher for examination, 'The interval would be decided by the size of the population and the number of vouchers required for examination.'\"\r\n  },\r\n  {\r\n    id: 167,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The sampling method used when the population can be divided into discrete homogenous groups, a pre-decided number of items then being selected from each group, is:\",\r\n    options: [\r\n      \"Random number sampling\",\r\n      \"Interval sampling\",\r\n      \"Stratified sampling\",\r\n      \"Attribute sampling\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 'Stratified Sampling method: is used when the population can be divided into discrete homogenous groups and then a pre-decided number of items are selected from each group for examination.' The rationale connects with Para 3.3.1.6, under which a small sample suffices for a homogenous population; stratification creates such homogeneity within each group.\"\r\n  },\r\n  {\r\n    id: 168,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Attribute sampling is particularly useful to the auditor because it:\",\r\n    options: [\r\n      \"Helps evaluate internal controls over a large number of similarly characterized transactions\",\r\n      \"Assures selection of the highest value transactions in the population\",\r\n      \"Dispenses with the need to determine the sample size\",\r\n      \"Enables findings to be extrapolated without any statistical basis\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> \u2014 attribute sampling selects all those items that have certain attributes or characteristics, and 'This type of sampling will help the auditor evaluate internal controls over a large number of similarly characterized transactions.' It is described as more objective in nature, the item being chosen depending upon the compliance (yes) or non-compliance (no) of the transaction with policy, procedures and set standards.\"\r\n  },\r\n  {\r\n    id: 169,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code 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. Items possessing certain characteristics, judged by compliance or non-compliance with policy and procedure\\n2. All items placed at defined intervals, such as every tenth or fifteenth voucher\\n3. Numbering of all items in the population followed by use of a random number generator\\n4. Division of the population into discrete homogenous groups, a pre-decided number of items being taken from each\",\r\n    options: [\r\n      \"A-3, B-2, C-4, D-1\",\r\n      \"A-2, B-3, C-4, D-1\",\r\n      \"A-3, B-4, C-2, D-1\",\r\n      \"A-3, B-2, C-1, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.1.7<\/b> describes the four commonly used statistical sampling techniques exactly in these terms \u2014 random number sampling by numbering the population and using a random number generator; interval sampling by taking all items at defined intervals; stratified sampling by dividing the population into discrete homogenous groups and drawing a pre-decided number from each; and attribute sampling by selecting items possessing certain attributes, tested on a yes\/no basis of compliance.\"\r\n  },\r\n  {\r\n    id: 170,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Computer Assisted Audit Techniques are:\",\r\n    options: [\r\n      \"Statutory requirements prescribed for the audit of computerised units\",\r\n      \"Computer based tools which help auditors in carrying out various tests on data or on the IT system\",\r\n      \"Software applications used by Ministries for maintaining their accounts\",\r\n      \"Techniques for evaluating the internal control framework of an IT department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.2.2<\/b> \u2014 'CAATs are computer based tools, which can help auditors in carrying out various tests on Data or IT System. They are especially useful when significant volume of data is available electronically.' The preceding para explains the need: manual audit limits the amount of data that can be audited, especially within a given time frame.\"\r\n  },\r\n  {\r\n    id: 171,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following which Computer Assisted Audit Techniques facilitate:\\n1. Examination and analysis of electronic records\\n2. 100% testing of data in a short span of time\\n3. Repeated tests on different files and data\\n4. Standardisation of audit activity\\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 3.3.2.3<\/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 ability to test the entire population is what distinguishes CAATs from the sampling approach described in Para 3.3.1.\"\r\n  },\r\n  {\r\n    id: 172,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Products available for computer aided audit exist in two broad categories, namely:\",\r\n    options: [\r\n      \"Open source tools and proprietary tools\",\r\n      \"Tools used as an 'add on' to an already installed programme, and General Purpose Audit Software available off-the-shelf\",\r\n      \"Tools for financial audit and tools for performance audit\",\r\n      \"Tools maintained by the Ministry and tools maintained by the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.2.3<\/b> \u2014 the 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. These are developed to meet the specific requirements of Auditors.'\"\r\n  },\r\n  {\r\n    id: 173,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"Consider the following statements:\\n1. IDEA stands for Interactive Data Extraction and Analysis.\\n2. ACL stands for Audit Command Language.\\n3. Both are commonly used General Purpose Audit Software.\\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 3.3.2.3<\/b> \u2014 'Commonly used General Purpose Audit Software includes IDEA (Interactive Data Extraction and Analysis) and ACL (Audit Command Language).' The expansion of IDEA also appears in the list of acronyms prefixed to the Manual. Such software is ready built and available off-the-shelf, being developed to meet the specific requirements of auditors.\"\r\n  },\r\n  {\r\n    id: 174,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"In relation to Computer Assisted Audit Techniques, the Manual considers it desirable that the Internal Audit Wings should:\",\r\n    options: [\r\n      \"Train the internal audit staff to use these tools in the conduct of audit engagements\",\r\n      \"Outsource all data analysis to specialist firms\",\r\n      \"Restrict their use to units where the entire accounting is computerised\",\r\n      \"Obtain the prior approval of the Audit Committee before using such tools\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3.2.3<\/b> \u2014 'It is desirable that Internal Audit Wings should train the internal audit staff to use these tools in conduct of audit engagements.' This complements <b>Para 1.5.1(6)<\/b>, which requires auditors to be provided opportunities for developing audit knowledge, skills and training on schemes, programmes and audit tools.\"\r\n  },\r\n  {\r\n    id: 175,\r\n    chapter: \"CH 3: AUDIT TOOLS AND TECHNIQUES FOR PERFORMING ENGAGEMENTS\",\r\n    question: \"The stated difficulty which large electronic databases present to the auditor is that:\",\r\n    options: [\r\n      \"Electronic records cannot be treated as audit evidence\",\r\n      \"They pose a formidable challenge if the relevant data has to be manually extracted\",\r\n      \"They cannot be subjected to hundred per cent testing\",\r\n      \"They are ordinarily not available to internal audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.3.2.1<\/b> \u2014 with increasing computerization of Government operations, large volumes of electronic data and databases are present in Ministries and Departments, and 'The large databases however, pose a formidable challenge if relevant data has to be manually extracted from this data.' That is precisely the difficulty which CAATs are designed to overcome, since they permit 100% testing of data in a short span of time.\"\r\n  },\r\n  {\r\n    id: 176,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The stage which follows planning and preparing for the audit engagement is:\",\r\n    options: [\r\n      \"The follow-up of the previous audit report\",\r\n      \"The preliminary risk assessment of the scheme or programme\",\r\n      \"The reporting of the results of the engagement\",\r\n      \"The actual conduct of internal audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.1.1<\/b> \u2014 'The next stage after planning and preparing for audit engagement is the actual conduct of internal audit.' This corresponds to the second of the four phases of the internal audit process listed in Para 2.1.1, namely performing the audit engagement; the preliminary risk assessment belongs to the planning stage, and reporting and follow-up to the phases dealt with in Chapter V.\"\r\n  },\r\n  {\r\n    id: 177,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following stages in performing an audit engagement:\\n1. Intimation of audit\\n2. Opening meeting\\n3. Performing internal audit field work\\n4. Conducting exit meeting\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 3 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 4.2 read with Figure 3<\/b> \u2014 the various stages in performing an audit engagement are intimation of audit, opening meeting (entry conference), performing internal audit field work, and conducting exit meeting. All four are therefore correct.\"\r\n  },\r\n  {\r\n    id: 178,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Arrange the following stages of an audit engagement in their correct order:\\n1. Conducting the exit meeting\\n2. Intimation of audit\\n3. Performing internal audit field work\\n4. Opening meeting\",\r\n    options: [\r\n      \"2 - 4 - 3 - 1\",\r\n      \"4 - 2 - 3 - 1\",\r\n      \"2 - 3 - 4 - 1\",\r\n      \"2 - 4 - 1 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> \u2014 the sequence runs from intimation of audit, to the opening meeting or entry conference, to the performance of the internal audit field work, and finally to the exit meeting. The order is consistent with Para 1.5.2, under which the audit memorandum precedes the audit by at least a month, the entry conference is held on the first day, and a formal exit conference concludes the field work.\"\r\n  },\r\n  {\r\n    id: 179,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"In performing an audit engagement, the stage which immediately follows the intimation of audit is:\",\r\n    options: [\r\n      \"Performing internal audit field work\",\r\n      \"Development of audit observations\",\r\n      \"Conducting the exit meeting\",\r\n      \"The opening meeting\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> \u2014 after the audit unit is informed of the schedule of the audit, the engagement begins with the opening meeting, described in Para 4.2.2 as the entry conference. Development of audit observations is not a separate stage; it takes place within the field work stage under Para 4.2.3.3.\"\r\n  },\r\n  {\r\n    id: 180,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The concluding stage in performing an audit engagement is:\",\r\n    options: [\r\n      \"The issue of the approved audit report\",\r\n      \"The submission of the Action Taken Report by the auditee unit\",\r\n      \"Conducting the exit meeting\",\r\n      \"The review of the working papers by the Chief Audit Executive\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> \u2014 the last of the four stages of the engagement is the conduct of the exit meeting; Para 1.5.2(7) similarly provides that a formal exit conference concludes the audit field work. The issue of the approved report and the Action Taken Report belong to the reporting and follow-up phases dealt with in Chapter V.\"\r\n  },\r\n  {\r\n    id: 181,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"All of the following are stages in performing an audit engagement EXCEPT:\",\r\n    options: [\r\n      \"Intimation of audit\",\r\n      \"Opening meeting\",\r\n      \"Follow-up action on the audit report\",\r\n      \"Conducting exit meeting\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2 read with Figure 3<\/b> lists four stages \u2014 intimation of audit, opening meeting, performing internal audit field work and conducting exit meeting. Follow-up action is not a stage of the engagement but the fourth and last phase of the internal audit process under Para 2.1.1, dealt with in Chapter V, where the CAE is required to establish a follow-up process to monitor implementation of management actions.\"\r\n  },\r\n  {\r\n    id: 182,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Before the commencement of audit, the audit unit is required to be informed about:\",\r\n    options: [\r\n      \"The names of the officials whose work will be test-checked\",\r\n      \"The schedule of the audit\",\r\n      \"The sampling technique proposed to be adopted\",\r\n      \"The risk rating assigned to it in the Audit Universe\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.1.1<\/b> \u2014 'Before commencement of audit, the audit unit should be informed about the schedule of the audit.' This is the stage of intimation of audit shown as the first step in Figure 3, and it is given effect to through the audit memorandum which, under Para 1.5.2(1), is issued at least one month prior to the planned audit so that the entity has sufficient time to make proper arrangements.\"\r\n  },\r\n  {\r\n    id: 183,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Internal audit engagements normally start with an entry conference with:\",\r\n    options: [\r\n      \"The Head of Department\/Head of Office of the organisation being audited\",\r\n      \"The Chief Accounting Authority of the Ministry\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Programme Division administering the scheme\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.2.1<\/b> \u2014 'Internal Audit engagements normally start with an entry conference with the Head of Department\/Head of Office of the organisation being audited.' Under Para 1.5.2(3) it is the Head of the Audit Team who attends this conference with the senior officers, on the first day of the audit.\"\r\n  },\r\n  {\r\n    id: 184,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The opening meeting held at the beginning of an internal audit engagement is also known as the:\",\r\n    options: [\r\n      \"Preliminary survey\",\r\n      \"Facilitated workshop\",\r\n      \"Entry conference\",\r\n      \"Control self-assessment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.2 and Figure 3<\/b> use the two expressions interchangeably \u2014 'Opening Meeting (Entry Conference)'. The preliminary survey and control self-assessment are different devices altogether: the former is a planning-stage exercise under Chapter II and the latter one of the means of internal control evaluation listed in Para 3.1.5.1.\"\r\n  },\r\n  {\r\n    id: 185,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Which of the following audits do NOT have any entry conference?\",\r\n    options: [\r\n      \"Audits of schemes implemented through State Governments\",\r\n      \"Audits with an element of surprise\",\r\n      \"Audits conducted by an outsourced agency\",\r\n      \"Audits of units rated as low risk in the Audit Universe\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.2.4<\/b> \u2014 'Note: Audits with an element of surprise do not have any entry conference.' The reason is self-evident: the object of an entry conference under Paras 4.2.2.1 and 1.5.2(3) is to intimate the entity and settle logistics with it, which would defeat the very element of surprise.\"\r\n  },\r\n  {\r\n    id: 186,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following statements regarding the opening meeting in an internal audit engagement:\\n1. Internal audit engagements normally start with an entry conference with the Head of Department\/Head of Office of the organisation being audited.\\n2. The opening meeting is the second of the stages in performing an audit engagement.\\n3. Audits with an element of surprise do not have any entry conference.\\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: \"All three are correct. Statement 1 is from <b>Para 4.2.2.1<\/b>; statement 2 follows from <b>Figure 3<\/b>, where the opening meeting comes after the intimation of audit and before the field work; and statement 3 from the note in <b>Para 4.2.2.4<\/b>.\"\r\n  },\r\n  {\r\n    id: 187,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Working papers are required to be appropriately indexed and to contain:\",\r\n    options: [\r\n      \"The requisite evidence to support the audit observation\",\r\n      \"The replies of the auditee unit to each observation\",\r\n      \"The minutes of every meeting held during the audit\",\r\n      \"A copy of the risk register of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.2<\/b> \u2014 'The working papers should be appropriately indexed and should have the requisite evidence to support the audit observation.' This dovetails with Para 1.5.2(6), under which the Head of the Audit Team must ensure that sufficient evidence is collected by the team members in support of the audit observations and findings, and with Para 1.5.3(6), under which the Team Members maintain the records of the working papers.\"\r\n  },\r\n  {\r\n    id: 188,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The referencing and cross-referencing of the working papers with the relevant audit observations is prescribed in order to:\",\r\n    options: [\r\n      \"Reduce the volume of the working papers to be retained\",\r\n      \"Enable the audit report to be issued without the approval of the Chief Audit Executive\",\r\n      \"Make the working papers more meaningful and useful for stakeholders\",\r\n      \"Dispense with the need for an exit meeting with the auditee unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.2<\/b> \u2014 'There should be referencing and cross-referencing of the working papers with the relevant audit observations to make it more meaningful and useful for stakeholders.' The object is thus the utility of the record to those who use it, and not economy in record-keeping.\"\r\n  },\r\n  {\r\n    id: 189,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following statements regarding working papers:\\n1. They should be appropriately indexed.\\n2. They should contain the requisite evidence to support the audit observation.\\n3. They should be referenced and cross-referenced with the relevant audit observations.\\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: \"All three requirements are laid down in <b>Para 4.2.3.2<\/b>. Indexing organises the file, the evidence gives the observation its support, and the referencing and cross-referencing establish the link between the two, so that a reader can trace every observation to the material on which it rests.\"\r\n  },\r\n  {\r\n    id: 190,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Audit observations emerge through a process of comparing:\",\r\n    options: [\r\n      \"The current year's expenditure with that of the previous year\",\r\n      \"'What should exist' with 'what exists'\",\r\n      \"The inherent risk with the residual risk\",\r\n      \"The approved audit plan with the audit programme actually executed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'Audit observations emerge through a process of comparing \\\"what should exist\\\" (the audit criteria) with \\\"what exists\\\" (the audit evidence or audit conclusion).' The same idea underlies the five-C framework in Chapter V, where criteria denote what should exist and condition what exists.\"\r\n  },\r\n  {\r\n    id: 191,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"In the development of audit observations, 'what should exist' denotes:\",\r\n    options: [\r\n      \"The audit criteria\",\r\n      \"The audit evidence\",\r\n      \"The audit conclusion\",\r\n      \"The audit recommendation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'what should exist' is the audit criteria, while 'what exists' is the audit evidence or audit conclusion. Chapter V defines criteria in the same sense \u2014 the benchmarks or expectations, such as a policy, standard operating procedure or norm, against which audit evidence is compared.\"\r\n  },\r\n  {\r\n    id: 192,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"In the development of audit observations, 'what exists' denotes:\",\r\n    options: [\r\n      \"The audit criteria\",\r\n      \"The audit evidence or audit conclusion\",\r\n      \"The corrective action recommended\",\r\n      \"The consequence of the deficiency noticed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'what exists' is described as the audit evidence or audit conclusion, as against 'what should exist', which is the audit criteria. The difference between the two is the variance which the auditor then evaluates and documents as an observation.\"\r\n  },\r\n  {\r\n    id: 193,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Where there is a difference between 'what exists' and 'what should exist', the auditor is required to assess:\",\r\n    options: [\r\n      \"The effect, impact and cause associated with the variance\",\r\n      \"The materiality of the transaction and the sample size\",\r\n      \"The risk maturity of the Ministry and its risk appetite\",\r\n      \"The adequacy of the staffing of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 'When there is a difference between \\\"what exists\\\" and \\\"what should exist,\\\" the auditor assesses the effect, impact (consequence) and cause associated with the variance and documents it as an observation.' The elements of effect or consequence and of cause are carried into the five-C framework of Chapter V, under which cause answers the question why it happened and consequence what effect it had.\"\r\n  },\r\n  {\r\n    id: 194,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"The difference assessed by the auditor between 'what exists' and 'what should exist' is:\",\r\n    options: [\r\n      \"Reported orally at the exit meeting and not recorded\",\r\n      \"Documented as an observation\",\r\n      \"Referred to the Chief Audit Executive for a decision before it is recorded\",\r\n      \"Ignored unless it exceeds the materiality limit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 the auditor assesses the effect, impact and cause associated with the variance 'and documents it as an observation'. Documentation is thus an integral part of the development of an observation, which is consistent with Para 4.2.3.2, requiring the working papers to carry the requisite evidence in support of the audit observation.\"\r\n  },\r\n  {\r\n    id: 195,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following which the accumulation of audit observations provides the auditor with a foundation to develop:\\n1. The audit engagement conclusions\\n2. The recommendations, that is, the corrective action\\n3. The audit report\\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 4.2.3.3<\/b> \u2014 'The accumulation of observations provides the auditor with the necessary foundation on which to develop the audit engagement conclusions, recommendations (corrective action) and audit report.' All three therefore rest upon the observations built up during the field work.\"\r\n  },\r\n  {\r\n    id: 196,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Expression used in developing an audit observation)\\nA. Audit criteria\\nB. Audit evidence or audit conclusion\\nC. Consequence\\nD. Recommendation\\nList-II (Meaning)\\n1. What exists\\n2. Corrective action\\n3. What should exist\\n4. Impact of the variance\",\r\n    options: [\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      \"A-3, B-4, C-1, D-2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.3.3<\/b> \u2014 the audit criteria are 'what should exist'; the audit evidence or audit conclusion is 'what exists'; the consequence is the impact associated with the variance; and the recommendation is the corrective action. The same vocabulary reappears in the five-C framework of Chapter V \u2014 criteria, condition, consequence, cause and corrective action.\"\r\n  },\r\n  {\r\n    id: 197,\r\n    chapter: \"CH 4: PERFORMING THE AUDIT ENGAGEMENT\",\r\n    question: \"Consider the following:\\n1. Working papers are appropriately indexed and carry the requisite evidence supporting the audit observation.\\n2. Audit observations emerge from a comparison of the audit criteria with the audit evidence.\\n3. The accumulation of observations forms the foundation for the engagement conclusions and the audit report.\\n4. Audits with an element of surprise are preceded by an entry conference.\\nHow many of the above statements 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: \"Three. Statements 1, 2 and 3 are drawn from <b>Paras 4.2.3.2 and 4.2.3.3<\/b>. Statement 4 is the reverse of the note in <b>Para 4.2.2.4<\/b>, which says in terms that audits with an element of surprise do not have any entry conference.\"\r\n  },\r\n  {\r\n    id: 198,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The results of the audit are required to be communicated by the internal auditor:\",\r\n    options: [\r\n      \"Only after the Action Taken Report is received from the auditee unit\",\r\n      \"In a timely manner\",\r\n      \"Within thirty days of the close of the financial year\",\r\n      \"Only after the observations have been accepted by the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'The Internal Auditor must communicate the results of the audit in a timely manner.' Timeliness is emphasised throughout the Manual: Para 1.5.2(9) requires the Head of the Audit Team to ensure that the approved Audit Report is issued within the prescribed timeline, and Chapter VI asks whether the report was issued in a timely manner so as to facilitate initiation of appropriate remedial action.\"\r\n  },\r\n  {\r\n    id: 199,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The final communication of the engagement results by the internal auditor must contain:\",\r\n    options: [\r\n      \"The working papers relied upon for each observation\",\r\n      \"A statement of the recoveries effected during the audit\",\r\n      \"An opinion and\/or conclusions\",\r\n      \"A certificate of the correctness of the accounts of the unit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'Final communication of the engagement results by the internal auditor must contain an opinion and\/or conclusions.' The working papers are not part of the communication to the auditee; under Para 1.5.2(8) they accompany the draft report presented to the Chief Audit Executive.\"\r\n  },\r\n  {\r\n    id: 200,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Where an overall opinion is issued on an audit area or activity, it must take into account:\",\r\n    options: [\r\n      \"The risk appetite fixed by the Programme Division\",\r\n      \"The views of the Comptroller and Auditor General on that area\",\r\n      \"The expectations of the Ministry\",\r\n      \"The materiality limit adopted for the sample\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'where an overall opinion is issued on an audit area or activity, it must take into account the expectations of the Ministry and must be supported by sufficient, reliable, relevant and useful information'. Two conditions therefore attach to an overall opinion: regard to the Ministry's expectations, and support by information of the prescribed quality.\"\r\n  },\r\n  {\r\n    id: 201,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Consider the following attributes which the information supporting an overall opinion must possess:\\n1. Sufficient\\n2. Reliable\\n3. Relevant\\n4. Useful\\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 5.1.1<\/b> \u2014 an overall opinion 'must be supported by sufficient, reliable, relevant and useful information'. All four attributes must be present together; Chapter IV builds on the same idea by requiring the auditor to determine the overall sufficiency and appropriateness of the evidence to form a reasonable basis for the findings and conclusions.\"\r\n  },\r\n  {\r\n    id: 202,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Where an unfavourable overall opinion is issued, the internal auditor is required to:\",\r\n    options: [\r\n      \"Obtain the prior concurrence of the auditee unit\",\r\n      \"Refer the matter to the Audit Committee before issue of the report\",\r\n      \"State the reason for such opinion\",\r\n      \"Restrict the opinion to the areas covered by the sample\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'The reason for an unfavourable overall opinion must be stated.' The requirement is one of transparency: an adverse conclusion on an audit area or activity cannot be left unexplained, and the reader of the report must be able to see the basis on which it rests.\"\r\n  },\r\n  {\r\n    id: 203,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Consider the following statements regarding communication of the results of an engagement:\\n1. The results must be communicated in a timely manner.\\n2. The final communication must contain an opinion and\/or conclusions.\\n3. An overall opinion must be supported by sufficient, reliable, relevant and useful information.\\n4. The reason for an unfavourable overall opinion must be stated.\\nHow many of the above statements 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: 3,\r\n    explanation: \"All four are drawn from <b>Para 5.1.1<\/b>, which prescribes timeliness of communication, the content of the final communication, the twin conditions attaching to an overall opinion, and the obligation to state the reason where the overall opinion is unfavourable. The footnote to the para refers to Guideline No. 31, Para 1.6, Chapter I of the Handbook on Internal Audit.\"\r\n  },\r\n  {\r\n    id: 204,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The audit observations are required to be developed by using the 5-C framework with reference to:\",\r\n    options: [\r\n      \"The sample selected for examination\",\r\n      \"The risk rating of the auditee unit\",\r\n      \"The engagement objectives\",\r\n      \"The observations of the previous internal audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1<\/b> \u2014 'The audit observations should be developed by using 5C framework with reference to engagement objectives.' The engagement objectives thus anchor the framework, which is consistent with Chapter II, where the engagement objective is required to include all the significant risks identified in the preliminary risk assessment.\"\r\n  },\r\n  {\r\n    id: 205,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Consider the following elements of the 5-C framework:\\n1. Criteria\\n2. Condition\\n3. Consequence\\n4. Cause\\n5. Corrective action\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 4 and 5 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 2, 3, 4 and 5\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Paras 5.2.1.1 to 5.2.1.5 read with Figure 4<\/b> \u2014 the five elements of the framework are criteria (what should exist), condition (what exists), consequence or effect or impact (what effect did it have), cause (why did it happen) and corrective action or recommendation (what should be done).\"\r\n  },\r\n  {\r\n    id: 206,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"All of the following are elements of the 5-C framework EXCEPT:\",\r\n    options: [\r\n      \"Condition\",\r\n      \"Confidence\",\r\n      \"Cause\",\r\n      \"Corrective action\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"The five elements under <b>Paras 5.2.1.1 to 5.2.1.5<\/b> are criteria, condition, consequence, cause and corrective action. 'Confidence' has no place in the framework; the expression 'degree of confidence' occurs in Chapter III, where the theoretical underpinnings of statistical sampling are said to permit the auditor to assert his findings with a known degree of confidence.\"\r\n  },\r\n  {\r\n    id: 207,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, the element which answers the question 'What should exist?' is:\",\r\n    options: [\r\n      \"Condition\",\r\n      \"Consequence\",\r\n      \"Criteria\",\r\n      \"Cause\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.1<\/b> \u2014 'Criteria: What should exist? The benchmarks or expectations identified as the basis against which audit evidence is compared. (E.g. Policy, SOP, Norm etc.)' The same expression is used in Chapter IV, where audit observations are said to emerge from comparing what should exist, that is the audit criteria, with what exists.\"\r\n  },\r\n  {\r\n    id: 208,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, criteria are described as:\",\r\n    options: [\r\n      \"The factual evidence found in the course of the audit\",\r\n      \"The risk or exposure resulting from a deficiency\",\r\n      \"The benchmarks or expectations identified as the basis against which audit evidence is compared\",\r\n      \"The actions suggested to correct the situation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.1<\/b> \u2014 criteria are 'The benchmarks or expectations identified as the basis against which audit evidence is compared', a policy, standard operating procedure or norm being given as examples. Option (a) is the definition of condition under Para 5.2.1.2, option (c) of consequence under Para 5.2.1.3 and option (d) of corrective action under Para 5.2.1.5.\"\r\n  },\r\n  {\r\n    id: 209,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Which of the following are given as examples of audit criteria?\\n1. Policy\\n2. Standard operating procedure\\n3. Norm\\nSelect the correct answer using the code given below:\",\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 5.2.1.1<\/b> gives policy, SOP and norm as illustrations of the benchmarks or expectations which constitute the criteria. Anything which lays down what ought to be done \u2014 a rule, an order, a scheme guideline \u2014 can serve as the criterion against which the audit evidence is measured.\"\r\n  },\r\n  {\r\n    id: 210,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, 'condition' means:\",\r\n    options: [\r\n      \"The factual evidence found in the course of the audit\",\r\n      \"The benchmark against which the evidence is compared\",\r\n      \"The likely reason for the deviation noticed\",\r\n      \"The exposure of the institution to risk\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.2<\/b> \u2014 'Condition: What exists? The factual evidence found in the course of the audit.' The para adds that the condition identifies the nature and the extent of the observation, and that a clear and accurate statement of condition evolves from the auditor's comparison of actual evidence with appropriate criteria.\"\r\n  },\r\n  {\r\n    id: 211,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The element of the 5-C framework which identifies the nature and the extent of the observation is:\",\r\n    options: [\r\n      \"Criteria\",\r\n      \"Condition\",\r\n      \"Cause\",\r\n      \"Corrective action\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.2.1.2<\/b> \u2014 'The condition identifies the nature and the extent of the observation.' Its statement must be clear and accurate, and it evolves from the auditor's comparison of the actual evidence found during the audit with the appropriate criteria.\"\r\n  },\r\n  {\r\n    id: 212,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"A clear and accurate statement of condition evolves from the auditor's comparison of:\",\r\n    options: [\r\n      \"One year's figures with those of the preceding year\",\r\n      \"The audit plan with the audit programme executed\",\r\n      \"The inherent risk with the residual risk\",\r\n      \"The actual evidence with the appropriate criteria\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.2.1.2<\/b> \u2014 'A clear and accurate statement of condition evolves from the auditor's comparison of actual evidence with appropriate criteria.' This is the same comparison described in Chapter IV, where audit observations are said to emerge through comparing what should exist with what exists.\"\r\n  },\r\n  {\r\n    id: 213,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, the consequence or effect records:\",\r\n    options: [\r\n      \"The reason why the deviation occurred\",\r\n      \"The corrective action required to be taken\",\r\n      \"The risk or exposure to the institution and\/or others as a result of the difference between the criteria and the condition\",\r\n      \"The benchmark that ought to have been observed\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.3<\/b> \u2014 'Consequence\/ Effect\/ Impact: What effect did it have? The risk or exposure to the institution and\/or others as a result of the difference between the criteria and the condition should be recorded.' The para adds that the effect establishes the actual or potential impact of the condition.\"\r\n  },\r\n  {\r\n    id: 214,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The significance of a condition is usually judged by:\",\r\n    options: [\r\n      \"Its effect\",\r\n      \"Its cause\",\r\n      \"The criteria applied to it\",\r\n      \"The corrective action proposed\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.3<\/b> \u2014 'The significance of a condition is usually judged by its effect. It can be expressed in quantitative terms.' The effect establishes the actual or potential impact of the condition, so that a deviation which carries no material consequence would rank lower in significance than one which exposes the institution to serious risk.\"\r\n  },\r\n  {\r\n    id: 215,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"To warrant reporting, an effect should be sufficiently serious to justify:\",\r\n    options: [\r\n      \"The inclusion of the unit in the next year's audit plan\",\r\n      \"A change in the criteria applied by the auditor\",\r\n      \"A reference to the Audit Committee for its directions\",\r\n      \"The action, and the related cost, to correct the difference\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.2.1.3<\/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 test is thus one of cost-benefit: a deficiency whose correction would cost more than the exposure it creates does not merit reporting.\"\r\n  },\r\n  {\r\n    id: 216,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, the element which answers the question 'Why did it happen?' is:\",\r\n    options: [\r\n      \"Condition\",\r\n      \"Consequence\",\r\n      \"Cause\",\r\n      \"Criteria\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.2.1.4<\/b> \u2014 'Cause: Why did it happen? The possible or likely reason for the difference between the expected and actual condition should be explored.' The para notes that the cause may be obvious, or may have to be identified by deductive reasoning.\"\r\n  },\r\n  {\r\n    id: 217,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Where similar causes are identified for a number of audit observations, this may:\",\r\n    options: [\r\n      \"Justify the exclusion of the observations from the report\",\r\n      \"Highlight an underlying theme to which an audit recommendation should be addressed\",\r\n      \"Require the observations to be merged into a single condition\",\r\n      \"Warrant a change of the audit criteria applied\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.2.1.4<\/b> \u2014 'The identification of similar causes for a number of observations may highlight an underlying theme to which an audit recommendation should be addressed.' Recurring causes point to a systemic weakness, and a recommendation aimed at that weakness is worth more than several recommendations directed at individual instances.\"\r\n  },\r\n  {\r\n    id: 218,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Identification of the cause of an unsatisfactory condition is described as:\",\r\n    options: [\r\n      \"A prerequisite to making a meaningful recommendation for corrective action\",\r\n      \"Optional where the effect can be quantified\",\r\n      \"The responsibility of the auditee unit and not of the auditor\",\r\n      \"Necessary only where the risk is rated as high\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.4<\/b> \u2014 'Identification of the cause of an unsatisfactory condition is a prerequisite to making a meaningful recommendation for corrective action.' The logic is carried into Para 5.2.1.5, which requires the recommended action to address the cause and not just the symptoms.\"\r\n  },\r\n  {\r\n    id: 219,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In the 5-C framework, corrective action or recommendation denotes the actions suggested or required to:\",\r\n    options: [\r\n      \"Correct the situation and prevent future occurrences\",\r\n      \"Fix responsibility on the officials at fault\",\r\n      \"Recover the amounts wrongly paid\",\r\n      \"Revise the criteria so as to accommodate the existing practice\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.2.1.5<\/b> \u2014 'Corrective Action\/ Recommendation: What should be done? The actions suggested or required to correct the situation and prevent future occurrences.' The forward-looking element \u2014 prevention of recurrence \u2014 is as important as the correction of the instance actually noticed.\"\r\n  },\r\n  {\r\n    id: 220,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"The relationship between an audit recommendation and the underlying cause of the condition should be:\",\r\n    options: [\r\n      \"Left to be inferred by the auditee unit\",\r\n      \"Clear and logical\",\r\n      \"Established only where the recommendation involves expenditure\",\r\n      \"Explained separately in the working papers rather than in the report\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.2.1.5<\/b> \u2014 'The relationship between the audit recommendation and the underlying cause of the condition should be clear and logical.' A recommendation which does not visibly flow from the cause identified under Para 5.2.1.4 is unlikely to be accepted or acted upon.\"\r\n  },\r\n  {\r\n    id: 221,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"In developing sound recommendations, the internal auditor ensures that the recommended action:\\n1. Is within the scope of the client\\n2. Addresses the cause and not just the symptoms\\n3. Is at least intuitively viable\\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 5.2.1.5<\/b> \u2014 'In developing sound recommendations, 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.' All three tests must be satisfied: a recommendation beyond the client's competence, or one which treats symptoms, or one which is plainly unworkable, serves no purpose.\"\r\n  },\r\n  {\r\n    id: 222,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element of the 5-C framework)\\nA. Criteria\\nB. Condition\\nC. Consequence\\nD. Cause\\nList-II (Question answered)\\n1. Why did it happen?\\n2. What should exist?\\n3. What effect did it have?\\n4. What exists?\",\r\n    options: [\r\n      \"A-2, B-4, C-3, D-1\",\r\n      \"A-4, B-2, C-3, D-1\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-2, B-3, C-4, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 5.2.1.1 to 5.2.1.4<\/b> \u2014 criteria: what should exist; condition: what exists; consequence, effect or impact: what effect did it have; cause: why did it happen. The fifth element, corrective action or recommendation under Para 5.2.1.5, answers the question what should be done.\"\r\n  },\r\n  {\r\n    id: 223,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element)\\nA. Condition\\nB. Consequence\\nC. Cause\\nD. Corrective action\\nList-II (Description)\\n1. The possible or likely reason for the difference between the expected and the actual condition\\n2. The actions suggested or required to correct the situation and prevent future occurrences\\n3. The factual evidence found in the course of the audit\\n4. The risk or exposure resulting from the difference between the criteria and the condition\",\r\n    options: [\r\n      \"A-3, B-4, C-1, D-2\",\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-2, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 5.2.1.2 to 5.2.1.5<\/b> \u2014 condition is the factual evidence found during the audit; consequence is the risk or exposure to the institution and\/or others resulting from the difference between the criteria and the condition; cause is the possible or likely reason for that difference; and corrective action comprises the actions suggested or required to correct the situation and prevent future occurrences.\"\r\n  },\r\n  {\r\n    id: 224,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Audit findings are required to be grouped together depending upon:\",\r\n    options: [\r\n      \"The severity of risk\",\r\n      \"The monetary value involved\",\r\n      \"The section of the auditee unit to which they relate\",\r\n      \"The order in which they were noticed during the field work\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'Audit Findings should be grouped together depending upon the severity of risk.' The para then defines the three grades \u2014 high, medium and low risk. Chapter VI carries the idea into presentation, asking whether the audit report uses colour coding \u2014 red, orange and green \u2014 to highlight the significance or risk of the observations.\"\r\n  },\r\n  {\r\n    id: 225,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"High risk areas, for the purpose of grouping audit findings, are those where:\",\r\n    options: [\r\n      \"The suggested action would bring in greater efficiency at minimal additional cost\",\r\n      \"The absence of immediate corrective action may have a major negative impact on achievement of objectives\",\r\n      \"The failure to take action could result in significant consequences\",\r\n      \"The amount involved exceeds the materiality limit adopted for the audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'High risk areas would be those where absence of immediate corrective action may have a major negative impact on achievement of objectives.' Option (c) is the definition of medium risk and option (a) of low risk; the classification turns on impact on objectives, not on the money value involved.\"\r\n  },\r\n  {\r\n    id: 226,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Medium risk areas are those where:\",\r\n    options: [\r\n      \"Immediate corrective action is required to avoid a major negative impact on objectives\",\r\n      \"Failure to take action could result in significant consequences\",\r\n      \"The suggested action would bring in enhanced controls at minimal additional cost\",\r\n      \"No corrective action is called for at all\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'Medium risks may be those areas where failure to take action could result in significant consequences.' The distinction from high risk lies in the immediacy and gravity of the impact: high risk connotes a major negative impact on the achievement of objectives in the absence of immediate corrective action.\"\r\n  },\r\n  {\r\n    id: 227,\r\n    chapter: \"CH 5: REPORTING AND FOLLOW-UP\",\r\n    question: \"Low risk areas are those where the suggested action would bring in:\",\r\n    options: [\r\n      \"Greater efficiency or enhanced controls at minimal additional costs\",\r\n      \"Recovery of amounts wrongly paid\",\r\n      \"Compliance with a statutory requirement\",\r\n      \"A major improvement in the achievement of objectives\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 'Low risk areas are those where suggested action would bring in greater efficiency or enhanced controls at minimal additional costs.' The grading of findings as high, medium and low is what enables the auditee and the Audit Committee to attend first to what matters most.\"\r\n  },\r\n  {\r\n    id: 228,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In order that internal audit may deliver the best service and add value to the organization, the head of internal audit should:\",\r\n    options: [\r\n      \"Increase the number of audit units covered during the year\",\r\n      \"Identify the objectives of internal audit, establish processes and systems to achieve them, and report the results\",\r\n      \"Obtain an external assessment of the wing every year\",\r\n      \"Restrict the audit to areas rated as high risk\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.1.1<\/b> \u2014 'The head of internal audit should identify the objectives of internal audit, then establish processes and systems to achieve them and to report the results.' The sequence is significant: objectives first, then the processes and systems for achieving them, and finally the reporting of results.\"\r\n  },\r\n  {\r\n    id: 229,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The objectives of internal audit, the processes and systems for achieving them and the responsibilities of the concerned persons are helped to be specified by:\",\r\n    options: [\r\n      \"The Annual Audit Plan and the 3-Year Rolling Audit Programme\",\r\n      \"An Internal Audit Manual and a Charter for the Audit Committee\",\r\n      \"The Risk Register and the Audit Universe\",\r\n      \"The audit memorandum and the engagement work programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.1.1<\/b> \u2014 'An Internal Audit Manual and a Charter for the Audit Committee help specify these along with responsibilities of concerned persons.' The Charter is also the yardstick against which periodic assessments under the quality assurance programme are made, Para 6.2.6 requiring such assessments to evaluate conformance with the Manual and the Charter.\"\r\n  },\r\n  {\r\n    id: 230,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements:\\n1. Like every other organizational function, internal audit should strive to deliver the best service and add value to the organization.\\n2. The head of internal audit should establish processes and systems to achieve the objectives of internal audit and to report the results.\\n3. An Internal Audit Manual and a Charter for the Audit Committee help specify the responsibilities of the concerned persons.\\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: \"All three are drawn from <b>Para 6.1.1<\/b>. The theme of adding value runs through the Manual \u2014 Para 1.4.1 requires the CAE to manage the Internal Audit Wing so as to ensure that it adds value to the organization, and the illustrative mission in Para 1.2.1 speaks of enhancing and protecting organizational value.\"\r\n  },\r\n  {\r\n    id: 231,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"A quality assurance and improvement program is designed to enable an evaluation of:\",\r\n    options: [\r\n      \"The adequacy of the internal control system of the Ministry\",\r\n      \"The financial propriety of the expenditure incurred by the auditee units\",\r\n      \"The internal audit activity's conformance with the IPPF Standards and whether internal auditors apply the Code of Ethics\",\r\n      \"The conformance of the auditee units with the scheme guidelines\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'A quality assurance and improvement program is designed to enable an evaluation of the internal audit activity's conformance with the IPPF Standards and an evaluation of whether internal auditors apply the Code of Ethics.' The programme thus looks inward, at the internal audit activity itself, and not at the auditee.\"\r\n  },\r\n  {\r\n    id: 232,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In the context of the quality assurance and improvement program, 'IPPF' refers to:\",\r\n    options: [\r\n      \"The Internal Public Practices Framework of the Institute of Chartered Accountants of India\",\r\n      \"The International Professional Practices Framework of the Institute of Internal Auditors\",\r\n      \"The International Public Procurement Framework\",\r\n      \"The Integrated Performance and Programme Framework of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"The list of acronyms prefixed to the Manual defines <b>IPPF<\/b> as 'The International Professional Practices Framework of the IIA', the IIA being the Institute of Internal Auditors. <b>Para 6.2.1<\/b> requires the quality assurance and improvement programme to evaluate the internal audit activity's conformance with the IPPF Standards.\"\r\n  },\r\n  {\r\n    id: 233,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Apart from evaluating conformance with the Standards and the Code of Ethics, the quality assurance and improvement program also:\",\r\n    options: [\r\n      \"Fixes accountability for lapses noticed in individual engagements\",\r\n      \"Determines the strength of the Internal Audit Team for each assignment\",\r\n      \"Assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement\",\r\n      \"Settles the outstanding audit paragraphs of previous years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement.' It is therefore not merely a compliance exercise; the identification of opportunities for improvement is what gives the programme its 'improvement' character.\"\r\n  },\r\n  {\r\n    id: 234,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In relation to the quality assurance and improvement program, the Chief Audit Executive should encourage:\",\r\n    options: [\r\n      \"Exemption of small audit units from its scope\",\r\n      \"Outsourcing of the program to a firm of chartered accountants\",\r\n      \"Self-certification by each audit team\",\r\n      \"Board oversight in the program\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'The Chief Audit Executive should encourage board oversight in the quality assurance and improvement program.' Consistently with this, Para 6.2.8 requires the CAE to communicate the results of the programme to the Audit Committee and to the Internal Audit Division in the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 235,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The quality assurance and improvement program developed and maintained by the Chief Audit Executive must cover:\",\r\n    options: [\r\n      \"Only the engagements taken up under the risk based annual audit plan\",\r\n      \"Only the engagements in which an unfavourable overall opinion was issued\",\r\n      \"Only the internal assessments carried out during the year\",\r\n      \"All aspects of the internal audit activity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 6.2.2<\/b> \u2014 'The Chief Audit Executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.' The Manual attributes this requirement to IIA Standard 1300.\"\r\n  },\r\n  {\r\n    id: 236,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The quality assurance and improvement program must include:\",\r\n    options: [\r\n      \"Internal assessments only\",\r\n      \"External assessments only\",\r\n      \"Both internal and external assessments\",\r\n      \"Such assessments as the Audit Committee may direct in each case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.3<\/b> \u2014 'The quality assurance and improvement program must include both internal and external assessments', a requirement traced in the Manual to IIA Standard 1310. Para 6.2.4 then explains what internal assessments must comprise, and Para 6.2.7 explains what makes an assessment independent.\"\r\n  },\r\n  {\r\n    id: 237,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following which internal assessments must include:\\n1. Ongoing monitoring of the performance of the internal audit activity\\n2. Periodic self-assessments\\n3. Assessments by other persons within the organization with sufficient knowledge of internal audit practices\\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 6.2.4<\/b> \u2014 internal assessments must include ongoing monitoring of the performance of the internal audit activity, and periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices. The Manual refers this requirement to IIA Standard 1311.\"\r\n  },\r\n  {\r\n    id: 238,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Periodic assessments forming part of the internal assessments may be conducted by other persons within the organization who have:\",\r\n    options: [\r\n      \"Sufficient knowledge of internal audit practices\",\r\n      \"No connection whatsoever with the accounting organization\",\r\n      \"Been nominated by the Office of the Controller General of Accounts\",\r\n      \"Served in the Internal Audit Wing for at least three years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.2.4<\/b> \u2014 internal assessments include 'Periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.' The knowledge of internal audit practices is the qualifying condition; the assessor being from within the organization is what distinguishes this from an external assessment.\"\r\n  },\r\n  {\r\n    id: 239,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Ongoing monitoring is described as an integral part of the:\",\r\n    options: [\r\n      \"Annual review report on the performance of the Internal Audit Wing\",\r\n      \"Day-to-day supervision, review and measurement of the internal audit activity\",\r\n      \"External assessment of the internal audit activity\",\r\n      \"Follow-up of the audit observations by the auditee units\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.2.5<\/b> \u2014 'Ongoing monitoring is an integral part of the day-to-day supervision, review and measurement of the internal audit activity.' It is thus a continuous activity built into normal working, as distinguished from periodic assessments, which are discrete exercises.\"\r\n  },\r\n  {\r\n    id: 240,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements regarding ongoing monitoring:\\n1. It is incorporated into the routine policies and practices used to manage the internal audit activity.\\n2. It uses processes, tools and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.\\nWhich of the statements given above is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.5<\/b> \u2014 'Ongoing monitoring is incorporated into the routine policies and practices used to manage the internal audit activity and uses processes, tools and information considered necessary to evaluate conformance with the Code of Ethics and the Standards.' Both statements therefore reproduce the provision correctly.\"\r\n  },\r\n  {\r\n    id: 241,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Periodic assessments are conducted to evaluate conformance with:\",\r\n    options: [\r\n      \"The Manual and the Charter\",\r\n      \"The Annual Audit Plan and the 3-Year Rolling Audit Programme\",\r\n      \"The scheme guidelines of the programme audited\",\r\n      \"The General Financial Rules and the Delegation of Financial Powers Rules\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.2.6<\/b> \u2014 'Periodic assessments are conducted to evaluate conformance with the Manual and Charter.' This links back to Para 6.1.1, under which an Internal Audit Manual and a Charter for the Audit Committee specify the objectives, the processes and systems, and the responsibilities of the persons concerned.\"\r\n  },\r\n  {\r\n    id: 242,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"An independent assessment means an assessment by a person or body:\",\r\n    options: [\r\n      \"Not having either an actual or a perceived conflict of interest, and not being a part of, or under the control of, the organization to which the internal audit activity belongs\",\r\n      \"Not having any actual conflict of interest, a perceived conflict being immaterial\",\r\n      \"Belonging to the same organization but placed outside the Internal Audit Wing\",\r\n      \"Nominated by the Audit Committee from among the senior officers of the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.2.7<\/b> \u2014 'An independent assessment means not having either an actual or a perceived conflict of interest and not being a part of, or under the control of, the organization to which the internal audit activity belongs.' Both limbs are essential; a perceived conflict is treated as fatal to independence just as an actual one is.\"\r\n  },\r\n  {\r\n    id: 243,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements regarding an independent assessment:\\n1. There must be no actual conflict of interest.\\n2. There must be no perceived conflict of interest.\\n3. The assessor must not be a part of, or under the control of, the organization to which the internal audit activity belongs.\\nHow many of the above statements are correct?\",\r\n    options: [\r\n      \"Only one\",\r\n      \"Only two\",\r\n      \"All three\",\r\n      \"None\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"All three conditions are contained in <b>Para 6.2.7<\/b>. The definition is exacting because an external assessment, which Para 6.2.3 makes a compulsory component of the quality assurance and improvement programme, derives its worth entirely from the assessor's independence.\"\r\n  },\r\n  {\r\n    id: 244,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The results of the quality assurance and improvement program are required to be communicated by the Chief Audit Executive to:\",\r\n    options: [\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Audit Committee and the Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Chief Accounting Authority alone\",\r\n      \"The heads of the auditee units covered during the year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.2.8<\/b> \u2014 'The Chief Audit Executive must communicate the results of the quality assurance and improvement program to the Audit Committee and the IAD in the O\/o CGA.' The channel mirrors that of the annual review report under Para 1.5.1(10), which goes to the Chief Accounting Authority\/Audit Committee and thereafter to the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 245,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element of the quality assurance and improvement programme)\\nA. Ongoing monitoring\\nB. Periodic assessments\\nC. Independent assessment\\nList-II (Description)\\n1. Conducted to evaluate conformance with the Manual and the Charter\\n2. Absence of any actual or perceived conflict of interest and of any control by the organization concerned\\n3. An integral part of the day-to-day supervision, review and measurement of the internal audit activity\",\r\n    options: [\r\n      \"A-3, B-1, C-2\",\r\n      \"A-1, B-3, C-2\",\r\n      \"A-3, B-2, C-1\",\r\n      \"A-2, B-1, C-3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 6.2.5, 6.2.6 and 6.2.7<\/b> respectively \u2014 ongoing monitoring is part of day-to-day supervision, review and measurement; periodic assessments evaluate conformance with the Manual and the Charter; and an independent assessment is one free from actual or perceived conflict of interest and not under the control of the organization to which the internal audit activity belongs.\"\r\n  },\r\n  {\r\n    id: 246,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"All of the following are true of the quality assurance and improvement program EXCEPT that it:\",\r\n    options: [\r\n      \"Must cover all aspects of the internal audit activity\",\r\n      \"Must include both internal and external assessments\",\r\n      \"Assesses the efficiency and effectiveness of the internal audit activity\",\r\n      \"Is required to be got approved by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"Options (a), (b) and (c) follow from <b>Paras 6.2.2, 6.2.3 and 6.2.1<\/b>. There is no requirement of approval by the C&AG; under <b>Para 6.2.8<\/b> the results of the programme are communicated to the Audit Committee and to the Internal Audit Division in the Office of the CGA.\"\r\n  },\r\n  {\r\n    id: 247,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy governing engagement records is required to be approved by:\",\r\n    options: [\r\n      \"The Head of the Audit Team\",\r\n      \"The Audit Committee\",\r\n      \"The Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts in their role as Chief Audit Executive\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 'The Pr. CCA\/ CCA\/ CA in their role as CAE need to approve a documentation policy which covers governing the custody and retention of engagement records, as well as their release to internal and external parties.'\"\r\n  },\r\n  {\r\n    id: 248,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy approved by the Chief Audit Executive covers:\",\r\n    options: [\r\n      \"The custody and retention of engagement records and their release to internal and external parties\",\r\n      \"The custody of engagement records alone\",\r\n      \"The format in which the audit report is to be drafted\",\r\n      \"The indexing and cross-referencing of the working papers alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 the policy governs 'the custody and retention of engagement records, as well as their release to internal and external parties'. Indexing and cross-referencing of working papers is separately dealt with in Para 4.2.3.2, and the report format in Para 6.4.1.\"\r\n  },\r\n  {\r\n    id: 249,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy must be consistent with:\",\r\n    options: [\r\n      \"The organization's guidelines and any pertinent regulatory or other requirements\",\r\n      \"The practice followed by the Comptroller and Auditor General\",\r\n      \"The retention schedule of the auditee unit\",\r\n      \"The directions of the Audit Committee issued from time to time\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 'These policies must be consistent with the organization's guidelines and any pertinent regulatory or other requirements.' The same condition is repeated in the third limb of the policy, which requires retention requirements for engagement records to be consistent with the organization's guidelines and any pertinent regulatory or other requirements.\"\r\n  },\r\n  {\r\n    id: 250,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The documentation policy must recognise the need for the Internal Audit Wings to document information which is:\",\r\n    options: [\r\n      \"Sufficient, reliable and relevant to support their engagement results and conclusions\",\r\n      \"Capable of being produced before the statutory auditor on demand\",\r\n      \"Confined to the observations finally included in the audit report\",\r\n      \"Retained for a period of not less than five years in physical form\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b>, first limb \u2014 the policy must cover the 'Need for Internal Audit Wings to document sufficient, reliable and relevant information to support their engagement results and conclusions.' Compare Para 5.1.1, where an overall opinion must be supported by information that is sufficient, reliable, relevant and useful.\"\r\n  },\r\n  {\r\n    id: 251,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Before releasing engagement records to external parties, the Chief Audit Executive must obtain the approval of:\",\r\n    options: [\r\n      \"The head of the auditee unit concerned\",\r\n      \"Senior management and\/or legal counsel, as appropriate\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Head of the Audit Team which conducted the engagement\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.3.1<\/b>, second limb \u2014 there must be controlled access to engagement records, and 'The Pr. CCA\/ CCA\/ CA in their role as Chief Audit Executive must obtain the approval of senior management and\/or legal counsel prior to releasing such records to external parties, as appropriate.'\"\r\n  },\r\n  {\r\n    id: 252,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"The retention requirements for engagement records apply:\",\r\n    options: [\r\n      \"Only to records maintained in physical form\",\r\n      \"Only to records relating to engagements in which observations were finally reported\",\r\n      \"Regardless of the medium in which each record is stored\",\r\n      \"Only where the auditee unit has requested their preservation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.3.1<\/b>, third limb \u2014 'Retention requirements for engagement records, regardless of the medium in which each record is stored, must be consistent with the organization's guidelines and any pertinent regulatory or other requirements.' The medium of storage is thus immaterial; electronic records are governed as much as paper records.\"\r\n  },\r\n  {\r\n    id: 253,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following which the documentation policy must cover:\\n1. The need to document sufficient, reliable and relevant information to support engagement results and conclusions\\n2. The need for controlled access to engagement records\\n3. Retention requirements for engagement records\\n4. The circulation of important audit findings to the other Audit Teams\\nHow many of the above statements 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: \"Three. Items 1, 2 and 3 are the three limbs of the documentation policy under <b>Para 6.3.1<\/b>. Item 4 is a distinct obligation under <b>Para 1.5.1(9)<\/b>, under which important audit findings are shared with the other Audit Teams and with the Internal Audit Division in the Office of the CGA so that they may be shared across the Internal Audit Wings.\"\r\n  },\r\n  {\r\n    id: 254,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\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 concerned\",\r\n      \"The Institute of Internal Auditors\",\r\n      \"The Head of the Audit Team conducting the engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.1<\/b> \u2014 'Internal Audit Reports should be issued in the format prescribed by the O\/o Controller General of Accounts (EXHIBIT II of the Internal Audit Handbook for Central Civil Ministries\/ Departments of the Government of India).' The Internal Audit Wing separately finalises standard templates under Para 1.5.1(7), and the Head of the Audit Team must ensure the draft is prepared in the prescribed Report Template under Para 1.5.2(8).\"\r\n  },\r\n  {\r\n    id: 255,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following attributes which internal audit reports should possess in order to be effective:\\n1. Complete\\n2. Concise\\n3. Accurate\\n4. Objective\\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 6.4.1<\/b> \u2014 'To ensure that these reports are effective, they should be complete, concise, accurate and objective and should be issued in a timely manner.' Timeliness is thus a fifth requirement, and is echoed in Para 5.1.1, under which the internal auditor must communicate the results of the audit in a timely manner.\"\r\n  },\r\n  {\r\n    id: 256,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Internal audit reports are required to be based on facts and to be free from:\",\r\n    options: [\r\n      \"Any reference to the replies of the auditee unit\",\r\n      \"Any personal criticism\",\r\n      \"Any quantification of the effect of the deficiencies\",\r\n      \"Any recommendation involving additional expenditure\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.1<\/b> \u2014 'The reports should be based on facts and be free from any personal criticism.' Internal audit comments upon systems, controls and transactions, and not upon persons; this is also why Para 6.4.1 requires the audit findings to be worded constructively.\"\r\n  },\r\n  {\r\n    id: 257,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"In an internal audit report, the audit findings should be worded constructively and the recommendations should focus on:\",\r\n    options: [\r\n      \"Fixing responsibility for the lapses noticed\",\r\n      \"The achievement of objectives\",\r\n      \"The recovery of the amounts involved\",\r\n      \"The revision of the criteria applied by audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.1<\/b> \u2014 'The audit findings should be worded constructively and the recommendations should focus on achievement of objectives.' The approach is the same as that in Para 5.2.1.5, where the recommended corrective action must address the cause rather than the symptoms and must lie within the scope of the client.\"\r\n  },\r\n  {\r\n    id: 258,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"All of the following are requirements of an effective internal audit report EXCEPT that it should be:\",\r\n    options: [\r\n      \"Complete and concise\",\r\n      \"Accurate and objective\",\r\n      \"Issued in a timely manner\",\r\n      \"Confined to observations accepted by the auditee unit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"Options (a), (b) and (c) are the requirements laid down in <b>Para 6.4.1<\/b>. Acceptance by the auditee is nowhere a condition: Para 1.5.2(7) merely provides that the views of the officials of the entity, including additional facts furnished by them, may be considered in finalizing the audit finding, and Chapter V requires the report to record the absence of a response where none is received.\"\r\n  },\r\n  {\r\n    id: 259,\r\n    chapter: \"CH 6: PERFORMANCE EVALUATION AND QUALITY CONTROL\",\r\n    question: \"Consider the following statements regarding internal audit reports:\\n1. They should be issued in the format prescribed by the Office of the Controller General of Accounts.\\n2. They should be complete, concise, accurate and objective and should be issued in a timely manner.\\n3. They should be based on facts and free from any personal criticism.\\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: \"All three are drawn from <b>Para 6.4.1<\/b>, which prescribes the format, the qualities that make a report effective, and the requirements that it be founded on facts, be free from personal criticism, be worded constructively and carry recommendations focused on the achievement of objectives.\"\r\n  },\r\n  {\r\n    id: 260,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"A gender audit is required to cover:\",\r\n    options: [\r\n      \"Four programmatic dimensions and five organizational dimensions\",\r\n      \"Five programmatic dimensions and four organizational dimensions\",\r\n      \"Three programmatic dimensions and three organizational dimensions\",\r\n      \"Five programmatic dimensions and five organizational dimensions\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1<\/b> \u2014 the Chief Audit Executive should ensure that the gender audit covers five programmatic dimensions and four organizational dimensions. The programmatic dimensions relate to the scheme or programme cycle, and the organizational dimensions to the Ministry as an institution.\"\r\n  },\r\n  {\r\n    id: 261,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following programmatic dimensions of a gender audit:\\n1. Situational analysis\\n2. Policy analysis\\n3. Budgetary allocations and expenditure\\n4. Monitoring of implementation progress\\n5. Evaluation procedures\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 4 and 5 only\",\r\n      \"2, 3, 4 and 5 only\",\r\n      \"1, 2, 3, 4 and 5\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.1.1(1)<\/b> \u2014 the five programmatic dimensions are situational analysis, policy analysis, budgetary allocations and expenditure, monitoring of implementation progress, and evaluation procedures. They track the entire cycle of a programme, from the analysis preceding its design to the evaluation following its implementation.\"\r\n  },\r\n  {\r\n    id: 262,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In a gender audit, situational analysis as a programmatic dimension includes:\",\r\n    options: [\r\n      \"Gender balance in the Ministry's staffing pattern\",\r\n      \"Participatory and conventional planning processes and annual plan development\",\r\n      \"The extent to which the Ministry's budget supports gender equity efforts\",\r\n      \"The gender sensitivity of the monitoring systems\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1(1)<\/b> \u2014 situational analysis includes 'participatory and conventional planning processes and Annual Plan Development'. Options (b), (c) and (d) belong to the organizational dimensions \u2014 gender policy and staffing, resource allocation, and monitoring systems respectively.\"\r\n  },\r\n  {\r\n    id: 263,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In a gender audit, policy analysis as a programmatic dimension includes:\",\r\n    options: [\r\n      \"The nature, quality and intensity of support for the Ministry's gender policy\",\r\n      \"Programme design and scheme guidelines and the framework of implementation\",\r\n      \"Capacity building of the Ministry's officials\",\r\n      \"The evaluation procedures adopted after completion of the programme\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1(1)<\/b> \u2014 policy analysis includes 'programme design and scheme guidelines and framework of implementation'. The nature, quality and intensity of support for the Ministry's gender policy is part of the organizational dimension of gender policy and staffing, while evaluation procedures form a separate programmatic dimension of their own.\"\r\n  },\r\n  {\r\n    id: 264,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following organizational dimensions of a gender audit:\\n1. Gender policy and staffing\\n2. Capacity building\\n3. Monitoring systems\\n4. Resource allocation\\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 7.1.1(2)<\/b> \u2014 the four organizational dimensions are gender policy and staffing, capacity building, monitoring systems and resource allocation. These look at the Ministry as an organisation, as distinguished from the five programmatic dimensions which look at the scheme or programme.\"\r\n  },\r\n  {\r\n    id: 265,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The organizational dimension of 'gender policy and staffing' in a gender audit covers:\",\r\n    options: [\r\n      \"The recruitment rules and cadre structure of the Ministry\",\r\n      \"The budgetary allocations made for women-specific schemes\",\r\n      \"The nature, quality and intensity of support for the Ministry's gender policy and the gender balance in its staffing pattern\",\r\n      \"The training imparted to the officials of the implementing agencies\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.1(2)<\/b> \u2014 this dimension covers the 'Nature, quality and intensity of support for the Ministry's gender policy, gender balance in Ministry's staffing pattern'. Training and capacity building form a separate organizational dimension.\"\r\n  },\r\n  {\r\n    id: 266,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In a gender audit, the organizational dimension of resource allocation examines:\",\r\n    options: [\r\n      \"Whether the funds released have been utilised within the financial year\",\r\n      \"The extent to which the Ministry's budget has been instrumental in supporting gender equity efforts\",\r\n      \"Whether the expenditure has been incurred with the sanction of the competent authority\",\r\n      \"The gender sensitivity of the monitoring systems in place\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1(2)<\/b> \u2014 under resource allocation the audit examines 'to what extent Ministry's budget have been instrumental in supporting gender equity efforts'. The enquiry is thus into the effectiveness of the budget as an instrument of gender equity, and not merely into the regularity of the expenditure.\"\r\n  },\r\n  {\r\n    id: 267,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The organizational dimension of monitoring systems in a gender audit is examined with reference to their:\",\r\n    options: [\r\n      \"Timeliness\",\r\n      \"Cost effectiveness\",\r\n      \"Coverage of all implementing agencies\",\r\n      \"Gender sensitivity\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.1.1(2)<\/b> \u2014 the organizational dimension is stated simply as 'Monitoring Systems - gender sensitivity'. The corresponding programmatic dimension, monitoring of implementation progress, looks at the progress of the programme itself.\"\r\n  },\r\n  {\r\n    id: 268,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"All of the following are programmatic dimensions of a gender audit EXCEPT:\",\r\n    options: [\r\n      \"Evaluation procedures\",\r\n      \"Capacity building\",\r\n      \"Budgetary allocations and expenditure\",\r\n      \"Monitoring of implementation progress\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.1<\/b> \u2014 capacity building is one of the four <i>organizational<\/i> dimensions, along with gender policy and staffing, monitoring systems and resource allocation. The other three options are among the five programmatic dimensions.\"\r\n  },\r\n  {\r\n    id: 269,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the methodology for conducting a gender audit, the brainstorming meeting is convened so that the audit team may:\",\r\n    options: [\r\n      \"Settle the terms of reference with the Ministry\",\r\n      \"Select the sample of beneficiaries to be interviewed\",\r\n      \"Freeze the audit objectives and identify the audit criteria\",\r\n      \"Finalise the draft audit report\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the process requires the team to 'Convene a Brainstorming meeting wherein the audit team would freeze the audit objectives and identify audit criteria'. The criteria so identified are then developed into a checklist, and thereafter into an audit matrix.\"\r\n  },\r\n  {\r\n    id: 270,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Arrange the following steps in the process of conducting a gender audit in their correct order:\\n1. Developing the audit criteria into a checklist\\n2. Setting up a gender audit team\\n3. Developing the audit matrix\\n4. Convening a brainstorming meeting\",\r\n    options: [\r\n      \"2 - 4 - 1 - 3\",\r\n      \"2 - 1 - 4 - 3\",\r\n      \"4 - 2 - 1 - 3\",\r\n      \"2 - 4 - 3 - 1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the methodology begins with setting up a gender audit team, followed by a brainstorming meeting at which the audit objectives are frozen and the audit criteria identified, then the development of those criteria into a checklist, and thereafter the development of the audit matrix; the entry meeting of the gender auditors follows.\"\r\n  },\r\n  {\r\n    id: 271,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the process of conducting a gender audit, the step which immediately follows the gathering of audit data is:\",\r\n    options: [\r\n      \"The entry meeting of the gender auditors\",\r\n      \"Analysis of the data\",\r\n      \"Preparation of the audit report\",\r\n      \"Feedback to management and staff\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the concluding steps of the process run in the order: entry meeting of the gender auditors, gathering of audit data, analysis of the data, feedback to management and staff, and the audit report.\"\r\n  },\r\n  {\r\n    id: 272,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following columns of the audit matrix developed for a gender audit:\\n1. Audit criteria\/objectives\\n2. Questions and sub-questions\\n3. Objectively verifiable indicator\\n4. Means of verification\\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 7.1.2<\/b> \u2014 the audit matrix carries columns for the audit criteria or objectives, the questions and sub-questions, the objectively verifiable indicator, and the means of verification, that is the source of evidence or the data collection method.\"\r\n  },\r\n  {\r\n    id: 273,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the audit matrix developed for a gender audit, the 'means of verification' column records:\",\r\n    options: [\r\n      \"The date by which the information is to be furnished\",\r\n      \"The officer responsible for furnishing the information\",\r\n      \"The source of evidence or the data collection method\",\r\n      \"The risk rating assigned to the criterion\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.2<\/b> \u2014 the column is described as 'Means of Verification (Source of Evidence\/ Data Collection Method)'. The matrix thus links each audit objective to a question, to a verifiable indicator, and to the source from which evidence on that indicator will be drawn.\"\r\n  },\r\n  {\r\n    id: 274,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following tools and techniques for conducting a gender audit:\\n1. Documentation review\\n2. Field visits and field surveys\\n3. Key informant interview\\n4. Gender audit score card\\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 7.1.3<\/b> lists the tools and techniques as the use of existing data and schematic guidelines, documentation review, field visits, field surveys, interviews, key informant interview, staff questionnaire and the gender audit score card. All four items are therefore correct.\"\r\n  },\r\n  {\r\n    id: 275,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"All of the following are tools and techniques for conducting a gender audit EXCEPT:\",\r\n    options: [\r\n      \"Staff questionnaire\",\r\n      \"Use of existing data and schematic guidelines\",\r\n      \"Computer Assisted Audit Techniques\",\r\n      \"Field surveys\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.1.3<\/b> lists eight tools and techniques, of which the staff questionnaire, the use of existing data and schematic guidelines and field surveys are three. CAATs are dealt with in <b>Para 3.3.2<\/b> as a general audit tool for testing data and IT systems, and do not figure in the list of gender audit tools.\"\r\n  },\r\n  {\r\n    id: 276,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following:\\n1. Interviews\\n2. Gender audit score card\\n3. Facilitated workshops\\n4. Field visits\\nHow many of the above are listed as tools and techniques for conducting a gender audit?\",\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: \"Three \u2014 interviews, the gender audit score card and field visits appear in the list in <b>Para 7.1.3<\/b>. Facilitated workshops are not a gender audit tool; they are one of the four means of internal control evaluation listed in <b>Para 3.1.5.1<\/b>, along with questionnaires\/checklists, flow charts\/narratives and control self-assessment.\"\r\n  },\r\n  {\r\n    id: 277,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"IT audits generally focus on assessing controls in IT systems that maintain:\",\r\n    options: [\r\n      \"The economy of expenditure on information technology\",\r\n      \"Data storage capacity and processing speed\",\r\n      \"Data integrity, data confidentiality and data availability\",\r\n      \"The compatibility of hardware with the applications in use\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 'IT Audits generally focus on assessing controls in IT systems that maintain data integrity, data confidentiality and data availability.' These three attributes are the classic objectives of information security, and the rest of the para explains each of them in turn.\"\r\n  },\r\n  {\r\n    id: 278,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In an IT audit, the assurance that data is not being modified in an unauthorized way relates to:\",\r\n    options: [\r\n      \"Data availability\",\r\n      \"Data confidentiality\",\r\n      \"Data integrity\",\r\n      \"Data portability\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 the audits 'provide assurance on the efficiency and effectiveness of controls which ensure that data is not being modified in an unauthorized way', which is the integrity attribute. The confidentiality attribute concerns controls preventing unauthorized access, and availability concerns controls preventing disruption of services.\"\r\n  },\r\n  {\r\n    id: 279,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In an IT audit, assurance that the controls prevent disruption of services and ensure that IT systems are available for use when required relates to:\",\r\n    options: [\r\n      \"Data integrity\",\r\n      \"Data confidentiality\",\r\n      \"Data availability\",\r\n      \"Data authenticity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 the third limb of the purpose of IT audit is that 'the controls prevent disruption of services and ensure that IT systems are available for use when required', which is the availability attribute. Business continuity management, on which GTAG 10 offers guidance, addresses the same concern.\"\r\n  },\r\n  {\r\n    id: 280,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Assurance that controls are preventing unauthorized access to data is directed at maintaining:\",\r\n    options: [\r\n      \"Confidentiality\",\r\n      \"Integrity\",\r\n      \"Availability\",\r\n      \"Accountability\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.2.1<\/b> \u2014 the audits 'give assurance that controls are preventing unauthorized access etc. thereby maintaining confidentiality'. Identity and access management, the subject of GTAG 9 listed in the guidance box of this chapter, is the field in which such controls operate.\"\r\n  },\r\n  {\r\n    id: 281,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following which the Chief Audit Executive and the Internal Audit Wing should ensure in relation to IT audit:\\n1. That IT is included in the audit universe and the annual audit plan\\n2. That IT risks are considered while assigning resources and priorities to audit activities\\n3. That IT issues are given due consideration during audit planning\\n4. That IT risks have been assessed\\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 7.2.2<\/b> \u2014 the role of the internal auditor includes ensuring that IT is included in the audit universe and the annual audit plan, that IT risks are considered in assigning resources and priorities, that IT issues receive due consideration in audit planning, and that IT risks have been assessed, besides ascertaining the IT resources available, whether individual audits of IT controls and specialist technical IT audits have been conducted, whether IT tools are used effectively, and whether activities to minimise known and documented IT risks have been implemented.\"\r\n  },\r\n  {\r\n    id: 282,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Where a specialist technical IT audit has been conducted, the Chief Audit Executive and the Internal Audit Wing should ensure that:\",\r\n    options: [\r\n      \"The findings are placed before the Comptroller and Auditor General\",\r\n      \"The audit is repeated by the Internal Audit Wing itself\",\r\n      \"The report of such audit has been obtained\",\r\n      \"The audit is excluded from the annual audit plan\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.2<\/b> \u2014 one of the matters to be ensured is 'Has a specialist technical IT audit been conducted? If yes, has the report been obtained?' The internal audit wing thus builds upon the work of specialists instead of duplicating it.\"\r\n  },\r\n  {\r\n    id: 283,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In relation to IT risks, the Chief Audit Executive and the Internal Audit Wing are required to ensure that activities to minimize:\",\r\n    options: [\r\n      \"All known and documented IT risks have been implemented\",\r\n      \"Only those IT risks which exceed the risk appetite have been implemented\",\r\n      \"Only the risks relating to financial applications have been implemented\",\r\n      \"Only the risks reported by the IT Head have been implemented\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.2.2<\/b> \u2014 the internal auditor must ensure 'Whether activities to minimize all known and documented IT risks have been implemented'. The obligation extends to the whole of the documented IT risk set, and not to a selected part of it.\"\r\n  },\r\n  {\r\n    id: 284,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The easiest way of identifying the boundaries of IT audit is to categorise all IT audits into:\",\r\n    options: [\r\n      \"Hardware audits and software audits\",\r\n      \"Financial IT audits and performance IT audits\",\r\n      \"General Control Review Audits and Application Control Review Audits\",\r\n      \"Pre-implementation audits and post-implementation audits\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.3<\/b> \u2014 'The easiest way to identify the boundaries of IT Audit is to categorize all IT Audits into two types, viz \\\"General Control Review Audits\\\" and \\\"Application Control Review Audits.\\\"' Guidance on auditing application controls is available in GTAG-8, referred to in the guidance box of this chapter.\"\r\n  },\r\n  {\r\n    id: 285,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Application controls generally relate to:\",\r\n    options: [\r\n      \"The physical security of the data centre\",\r\n      \"Ministry transactions or processes and their internal security settings\",\r\n      \"The procurement of hardware and software\",\r\n      \"The continuity of business operations after a disaster\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.3<\/b> \u2014 'Application controls generally relate to Ministry transactions or processes and their internal security settings. Rest are considered as General Computer Controls (GCC).' The definition of application controls is thus positive, and general computer controls are defined residually.\"\r\n  },\r\n  {\r\n    id: 286,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Controls other than application controls are classified as:\",\r\n    options: [\r\n      \"Compensating controls\",\r\n      \"Mitigating controls\",\r\n      \"General Computer Controls\",\r\n      \"Preventive controls\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 7.2.3<\/b> \u2014 application controls relate to Ministry transactions or processes and their internal security settings, and the 'Rest are considered as General Computer Controls (GCC)'. Under Para 7.2.4.5, the GCC are reviewed by internal audit because they form the basis of the IT control environment.\"\r\n  },\r\n  {\r\n    id: 287,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"General computer controls are reviewed by internal audit because they:\",\r\n    options: [\r\n      \"Are prescribed by statute for all computerised systems\",\r\n      \"Relate to individual transactions of the Ministry\",\r\n      \"Are easier to test than application controls\",\r\n      \"Form the basis of the IT control environment\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.2.4.5<\/b> \u2014 'General computer controls (GCC) are reviewed by internal audit because they form the basis of IT Control environment. If GCC are weak or cannot be relied upon, the auditor needs to alter the testing in these areas.' Controls relating to individual transactions are application controls, not GCC.\"\r\n  },\r\n  {\r\n    id: 288,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Where the general computer controls are weak or cannot be relied upon, the auditor is required to:\",\r\n    options: [\r\n      \"Suspend the IT audit until the controls are strengthened\",\r\n      \"Confine the audit to the application controls\",\r\n      \"Report the matter to the Comptroller and Auditor General\",\r\n      \"Alter the testing in these areas\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 7.2.4.5<\/b> \u2014 'If GCC are weak or cannot be relied upon, the auditor needs to alter the testing in these areas.' Weak general controls undermine the reliance that can be placed on the application controls resting upon them, and the audit approach must be adjusted accordingly.\"\r\n  },\r\n  {\r\n    id: 289,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Since the IT risk environment is continuously changing, it is considered desirable to maintain:\",\r\n    options: [\r\n      \"A separate audit universe for each application in use\",\r\n      \"An emerging risk register to formally track risks and reportable incidents\",\r\n      \"A register of the hardware and software held by the Ministry\",\r\n      \"A record of the training imparted to the IT staff\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.4.3<\/b> \u2014 'As the IT Risk environment is continuously changing, an emerging risk register to formally track risks, reportable incidents, etc. is desirable. This risk register should be maintained and continuously updated.'\"\r\n  },\r\n  {\r\n    id: 290,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In certain Ministries, a review of the IT audit universe and the audit plan for any changes may be required to be scheduled:\",\r\n    options: [\r\n      \"Monthly\",\r\n      \"Quarterly\",\r\n      \"Half-yearly\",\r\n      \"Once in three years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.4.3<\/b> \u2014 'Scheduling a quarterly review of the IT Audit Universe and the Audit Plan for any changes may be required in certain Ministries.' The frequency reflects the pace at which the IT risk environment changes, as against the annual cycle of the general audit plan.\"\r\n  },\r\n  {\r\n    id: 291,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following which the report on IT controls would typically include:\\n1. Information security incidents\\n2. Change management exceptions\\n3. Project development status\\n4. Capital spending\\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 7.2.4.6<\/b> \u2014 when the CAE reports on IT as part of the regular audit report, the report typically includes issues related to information security incidents, change management exceptions, project development status, operation incident reporting, capital spending, or other metrics that measure key IT risks and controls.\"\r\n  },\r\n  {\r\n    id: 292,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The approach recommended for reporting on IT controls is one which provides:\",\r\n    options: [\r\n      \"A separate report on information technology, distinct from the regular audit report\",\r\n      \"An integrated and comprehensive approach to all risks and controls, from programmes and processes to IT, in one format\",\r\n      \"A report confined to the applications used for financial transactions\",\r\n      \"A report addressed only to the IT Head of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.2.4.6<\/b> \u2014 'Such an approach should provide an integrated and comprehensive approach of all risks and controls \u2014 from Programmes and Processes to IT \u2014 in one format.' Reporting on IT is thus part of the regular audit report to the Board, audit committee or management, and not a stand-alone exercise.\"\r\n  },\r\n  {\r\n    id: 293,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Consider the following which are required to be covered as significant issues while reporting on IT controls:\\n1. The internal audit team not being able to access requested data after repeated attempts\\n2. Key IT individuals not providing complete or full disclosure\\n3. The lack of support by the IT Head\\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 7.2.4.6<\/b> \u2014 'Reporting must also cover significant issues', the examples given being the internal audit team not being able to access requested data after repeated attempts, key IT individuals not providing complete or full disclosure, and the lack of support by the IT Head.\"\r\n  },\r\n  {\r\n    id: 294,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Instances such as denial of access to requested data or want of full disclosure by key IT personnel are significant because they:\",\r\n    options: [\r\n      \"May indicate the wrong culture and impact risk mitigation or allow key IT controls to go unmonitored\",\r\n      \"Amount to a scope limitation that vitiates the entire audit\",\r\n      \"Require the audit to be entrusted to a specialist firm\",\r\n      \"Justify the exclusion of information technology from the audit universe\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.2.4.6<\/b> \u2014 'Such instances may indicate the wrong culture and impact risk mitigation or allow key IT controls to go unmonitored.' The provision treats the conduct of the auditee towards audit as itself an indicator of the control environment.\"\r\n  },\r\n  {\r\n    id: 295,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In the context of guidance available on IT audits, 'GTAG' stands for:\",\r\n    options: [\r\n      \"General Technology Assurance Guidelines\",\r\n      \"Global Technology Audit Guides\",\r\n      \"Government Technology Audit Guidance\",\r\n      \"Guide to Technology Assessment in Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"The guidance box in <b>Chapter VII<\/b> states that the Institute of Internal Auditors has come up with multiple GTAGs (Global Technology Audit Guides), available for electronic download on its website, and that Internal Audit Wings conducting IT audits are expected to be aware of these and to refer to the relevant sections while preparing audit plans, programmes and checklists.\"\r\n  },\r\n  {\r\n    id: 296,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Guide)\\nA. GTAG 5\\nB. GTAG 9\\nC. GTAG 10\\nD. GTAG 11\\nList-II (Subject)\\n1. Business continuity management\\n2. Managing and auditing IT risks\\n3. Developing an IT audit plan\\n4. Identity and access management\",\r\n    options: [\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-1, C-4, D-3\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"Per the guidance box in <b>Chapter VII<\/b> \u2014 GTAG 5 deals with managing and auditing IT risks, GTAG 9 with identity and access management, GTAG 10 with business continuity management, and GTAG 11 with developing an IT audit plan. GTAG 5 and GTAG 13 are also cited in the context of IT risk assessment, and GTAG 11 and GTAG 12 in the context of the annual IT audit plan.\"\r\n  },\r\n  {\r\n    id: 297,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Guide)\\nA. GTAG 3\\nB. GTAG 4\\nC. GTAG 12\\nD. GTAG 13\\nList-II (Subject)\\n1. Auditing IT projects\\n2. Continuous auditing\\n3. Fraud prevention and detection in an automated world\\n4. Management of IT auditing\",\r\n    options: [\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-1, C-4, D-3\",\r\n      \"A-2, B-4, C-3, D-1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"Per the guidance box in <b>Chapter VII<\/b> \u2014 GTAG 3 deals with continuous auditing and its implications for assurance, monitoring and risk assessment; GTAG 4 with the management of IT auditing; GTAG 12 with auditing IT projects; and GTAG 13 with fraud prevention and detection in an automated world.\"\r\n  },\r\n  {\r\n    id: 298,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Among the guidance referred to for IT audits, 'GAIT' is described as a guide to:\",\r\n    options: [\r\n      \"The assessment of IT general controls scope based on risk\",\r\n      \"The auditing of application controls\",\r\n      \"Change and patch management controls\",\r\n      \"Identity and access management\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"The guidance box in <b>Chapter VII<\/b> lists 'GAIT: Guide to the Assessment of IT General Controls scope based on risk' alongside the GTAGs. Auditing of application controls is covered by GTAG-8, and change and patch management controls by GTAG 2.\"\r\n  },\r\n  {\r\n    id: 299,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Until the Central Civil Ministries develop IT audit capabilities, the Centre of Excellence in the Office of the Controller General of Accounts should consider:\",\r\n    options: [\r\n      \"Developing an in-house team to support IT audit and outsourcing IT audits to specialist firms\",\r\n      \"Deferring IT audits until departmental capacity is built up\",\r\n      \"Entrusting IT audits to the Comptroller and Auditor General\",\r\n      \"Confining IT audits to Ministries where the accounting is fully computerised\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"The box on support from the Centre of Excellence in <b>Chapter VII<\/b> states that until Central Civil Ministries develop IT audit capabilities, the CoE in the Office of the CGA should consider developing an in-house team to support IT audit and outsourcing IT audits to specialist firms.\"\r\n  },\r\n  {\r\n    id: 300,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In relation to the audit of governance activities, the Chief Audit Executive is required to assess whether the current internal audit plan:\",\r\n    options: [\r\n      \"Encompasses the Ministry's governance processes and addresses its associated risks\",\r\n      \"Covers every auditable unit at least once during the year\",\r\n      \"Has been approved by the Comptroller and Auditor General\",\r\n      \"Provides for a separate governance audit team\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.3.1<\/b> \u2014 'The Pr.CCA\/CCA in their role as CAE need to assess whether the current internal audit plan encompasses the Ministry's governance processes and addresses its associated risks.'\"\r\n  },\r\n  {\r\n    id: 301,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"The audit activities of the Internal Audit Wing need to be synergised so as to enable the Ministry to fulfil its duty to be accountable and transparent to the public, while achieving its objectives:\",\r\n    options: [\r\n      \"Effectively, efficiently, economically and ethically\",\r\n      \"Effectively, efficiently and equitably\",\r\n      \"Economically and within the sanctioned budget\",\r\n      \"In accordance with the directions of the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.3.1<\/b> \u2014 'IAW audit activities need to be synergised to enable Ministry to fulfil its duty to be accountable and transparent to the public, while achieving their objectives effectively, efficiently, economically and ethically.' The addition of the ethical dimension to the familiar three E's is characteristic of governance audit.\"\r\n  },\r\n  {\r\n    id: 302,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In auditing governance activities, the Internal Audit Wing must focus on obtaining answers to which of the following questions?\\n1. Has the policy been implemented as intended?\\n2. Are funds being spent for the intended purpose?\\n3. Are managers implementing effective controls to minimize risks?\\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 7.3.1<\/b> \u2014 the IAW must focus on obtaining answers to all three questions: whether the policy has been implemented as intended, whether funds are being spent for the intended purpose, and whether managers are implementing effective controls to minimize risks.\"\r\n  },\r\n  {\r\n    id: 303,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"Special audits such as gender audit, IT audit, governance audit, grant audit or scheme audit are undertaken by the Internal Audit Wing:\",\r\n    options: [\r\n      \"As per the terms of reference given by the Ministry, as and when assigned\",\r\n      \"On the direction of the Office of the Controller General of Accounts\",\r\n      \"At the discretion of the Head of the Audit Team\",\r\n      \"Only where they form part of the risk based annual audit plan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 7.5<\/b> \u2014 'Special audits such as Gender Audit, IT Audit, Governance Audit, Grant Audit or Scheme\/Program Audit, as and when assigned by the Ministry, would be undertaken by the IAW as per Terms of Reference given by the Ministry.'\"\r\n  },\r\n  {\r\n    id: 304,\r\n    chapter: \"CH 7: SPECIAL AUDITS\",\r\n    question: \"In respect of special audit engagements assigned by the Ministry, the Audit Committee:\",\r\n    options: [\r\n      \"Must approve the terms of reference before the audit is taken up\",\r\n      \"Should be informed about these engagements subsequently\",\r\n      \"Has no role at any stage\",\r\n      \"Must nominate the members of the audit team\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 7.5<\/b> \u2014 'The Audit Committee should be informed about these engagements subsequently.' The terms of reference are settled by the Ministry which assigns the special audit, and the intimation to the Audit Committee follows rather than precedes the engagement.\"\r\n  }\r\n];\r\n\r\n\r\n\/\/ ==========================================\r\n\/\/ STATE\r\n\/\/ ==========================================\r\nlet initDone = false;\r\nlet currentMode = 'all';\r\nlet currentFilter = null;\r\nlet filteredQuestions = [...allQuestions];\r\nlet currentQuestionIndex = 0;\r\nlet selectedOption = null;\r\nlet answerChecked = false;\r\nlet sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\nlet sessionStartTs = Date.now();\r\nlet sessionAnswers = {};\r\nlet progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n\r\nconst $id = (x) => document.getElementById(x);\r\nconst CHAPTERS = [...new Set(allQuestions.map(q => q.chapter))];\r\n\/\/ Case-insensitive helpers: work for \"Ch 1:\", \"CH 1:\", \"ch 1:\" alike.\r\nconst chShort = (c) => c.replace(\/^CH\\s*(\\d+):.*$\/i, 'CH $1').replace('ANNEXURE\/Appendices', 'Annexures');\r\nconst chFull = (c) => { const m = c.match(\/^CH\\s*\\d+:\\s*(.+)$\/i); return m ? m[1] : c; };\r\n\/\/ One label, printed once (avoids the \"name: name\" doubling bug).\r\nconst chLabel = (c) => \/^CH\\s*\\d+:\/i.test(c) ? (chShort(c) + ': ' + chFull(c)) : c;\r\n\r\n\/\/ ==========================================\r\n\/\/ PERSISTENCE (localStorage)\r\n\/\/ ==========================================\r\nfunction loadProgress() {\r\n    try {\r\n        const saved = localStorage.getItem('quiz_progress_' + quizConfig.quizId);\r\n        if (saved) {\r\n            const p = JSON.parse(saved);\r\n            progress = Object.assign(progress, p);\r\n            if (!progress.questionStats) progress.questionStats = {};\r\n            if (!Array.isArray(progress.weakAreas)) progress.weakAreas = [];\r\n            if (!Array.isArray(progress.attemptLog)) progress.attemptLog = [];\r\n        }\r\n    } catch (e) { console.warn('Progress load failed', e); }\r\n}\r\nfunction saveProgress() {\r\n    try {\r\n        if (progress.attemptLog.length > 500) progress.attemptLog = progress.attemptLog.slice(-500);\r\n        localStorage.setItem('quiz_progress_' + quizConfig.quizId, JSON.stringify(progress));\r\n    } catch (e) { console.warn('Progress save failed', e); }\r\n}\r\nfunction getQStat(qid) {\r\n    if (!progress.questionStats[qid]) progress.questionStats[qid] = { correct: 0, incorrect: 0, lastAttempt: null, lastCorrect: null };\r\n    return progress.questionStats[qid];\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TOAST\r\n\/\/ ==========================================\r\nlet toastTimer = null;\r\nfunction showToast(msg, type) {\r\n    const t = $id('warningToast');\r\n    $id('toastMessage').textContent = msg;\r\n    t.classList.toggle('success', type === 'success');\r\n    t.classList.add('show');\r\n    clearTimeout(toastTimer);\r\n    toastTimer = setTimeout(() => t.classList.remove('show'), 2600);\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB NAVIGATION\r\n\/\/ ==========================================\r\nfunction switchView(view) {\r\n    document.querySelectorAll('.cwq-portal .gp-tab').forEach(b => b.classList.toggle('active', b.dataset.view === view));\r\n    document.querySelectorAll('.cwq-portal .gp-view').forEach(v => v.classList.toggle('active', v.id === 'view-' + view));\r\n    if (view === 'performance') renderAI();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ MODE \/ FILTERS\r\n\/\/ ==========================================\r\nfunction setMode(mode, filter) {\r\n    currentMode = mode;\r\n    currentFilter = filter || null;\r\n    document.querySelectorAll('.cwq-portal .mode-tab').forEach(t => t.classList.toggle('active', t.dataset.mode === mode));\r\n    $id('chapterFilterCard').style.display = (mode === 'chapter') ? '' : 'none';\r\n    $id('weakAreasCard').style.display = (mode === 'weak') ? '' : 'none';\r\n    applyFilters();\r\n    progress.lastMode = mode; progress.lastFilter = currentFilter; saveProgress();\r\n}\r\nfunction applyFilters() {\r\n    if (currentMode === 'all') filteredQuestions = [...allQuestions];\r\n    else if (currentMode === 'chapter') filteredQuestions = currentFilter ? allQuestions.filter(q => q.chapter === currentFilter) : [...allQuestions];\r\n    else if (currentMode === 'weak') {\r\n        filteredQuestions = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n        if (!filteredQuestions.length) { showToast('No weak areas yet \u2014 great going!', 'success'); filteredQuestions = [...allQuestions]; setMode('all'); return; }\r\n    }\r\n    currentQuestionIndex = 0;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionStartTs = Date.now();\r\n    sessionAnswers = {};\r\n    renderFilters(); renderGrid(); loadQuestion(); updateStats();\r\n}\r\nfunction renderFilters() {\r\n    $id('chapterList').innerHTML = CHAPTERS.map(c => {\r\n        const n = allQuestions.filter(q => q.chapter === c).length;\r\n        return '<div class=\"filter-item' + (currentMode === 'chapter' && currentFilter === c ? ' active' : '') + '\" data-chapter=\"' + encodeURIComponent(c) + '\" title=\"' + c + '\"><span class=\"filter-text\">' + chLabel(c) + '<\/span><span class=\"filter-count\">' + n + '<\/span><\/div>';\r\n    }).join('');\r\n    renderWeakList();\r\n}\r\nfunction renderWeakList() {\r\n    const list = $id('weakQuestionList');\r\n    const weak = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n    list.innerHTML = weak.length ? weak.map(q => {\r\n        const s = getQStat(q.id);\r\n        return '<div class=\"weak-question-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 60) + '\u2026<\/span><span class=\"wrong-count\">' + s.incorrect + '\u2717<\/span><\/div>';\r\n    }).join('') : '<p style=\"font-size:12.5px;color:var(--mut);text-align:center;padding:14px 4px;\">No weak areas. Keep practising!<\/p>';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ QUESTION RENDERING\r\n\/\/ ==========================================\r\nfunction loadQuestion() {\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    if (!q) {\r\n        $id('questionText').innerHTML = '<b>No questions loaded yet.<\/b> Paste your question bank into the <code>allQuestions<\/code> array in this file (format documented at the array) and reload.';\r\n        $id('optionsList').innerHTML = '';\r\n        $id('questionNumber').textContent = 'Question 0 of 0';\r\n        return;\r\n    }\r\n    selectedOption = null; answerChecked = false;\r\n    $id('questionNumber').textContent = 'Question ' + (currentQuestionIndex + 1) + ' of ' + filteredQuestions.length;\r\n    $id('currentQuestionChapter').textContent = chLabel(q.chapter);\r\n    $id('weakBadge').style.display = progress.weakAreas.includes(q.id) ? '' : 'none';\r\n    $id('questionText').innerHTML = formatQuestion(q);\r\n    $id('explanationBox').classList.remove('show');\r\n    renderOptions(q);\r\n    renderMastery(q);\r\n    const prior = sessionAnswers[q.id];\r\n    if (prior !== undefined) revealAnswer(q, prior, true);\r\n    $id('prevBtn').disabled = currentQuestionIndex === 0;\r\n    $id('nextBtn').disabled = currentQuestionIndex === filteredQuestions.length - 1;\r\n    $id('checkBtn').disabled = prior !== undefined;\r\n    renderGrid();\r\n    progress.lastQuestionId = q.id; saveProgress();\r\n    if (initDone && window.innerWidth <= 900) {\r\n        const p = document.querySelector('.cwq-portal .question-panel');\r\n        if (p) p.scrollIntoView({ behavior: 'smooth', block: 'start' });\r\n    }\r\n}\r\n\/\/ UPSC exam-paper formatting: numbered statements get their own spaced rows,\r\n\/\/ the \"Select the correct answer \/ Which of the above\" lead sits on its own line.\r\n\/\/ Splits on BOTH \"\\n\" and \"<br>\" so either style works in pasted data.\r\n\r\n\r\nfunction formatQuestion(q) {\r\n    const parts = q.question.split(\/<br\\s*\\\/?>|\\n\/i);\r\n    let html = '<span class=\"q-stem\"><b>Q.<\/b> ' + (parts[0] || '') + '<\/span>';\r\n \r\n    \/\/ accept  \"P.\"  \"(P)\"  \"P)\"   and   \"1.\"  \"(1)\"  \"1)\"\r\n    const ALPHA = \/^\\(?\\s*([A-Za-z])\\s*[).]\\s*(.+)$\/s;\r\n    const NUM   = \/^\\(?\\s*(\\d+)\\s*[).]\\s*(.+)$\/s;\r\n    \/\/ header lines: \"List I\", \"List-I\", \"List I (Requirement)\", \"LIST II (Period)\" ...\r\n    const LIST1 = \/^list[\\s\\-\\u2013]*i\\b\/i;\r\n    const LIST2 = \/^list[\\s\\-\\u2013]*ii\\b\/i;\r\n \r\n    let i = 1;\r\n    while (i < parts.length) {\r\n        const seg = parts[i].trim();\r\n        if (!seg) { i++; continue; }\r\n \r\n        \/\/ ---- Match-the-Following block ----\r\n        if (LIST1.test(seg) && !LIST2.test(seg)) {\r\n            const head1 = seg;                 \/\/ keep the real heading text\r\n            i++;\r\n            const listI = [];\r\n            while (i < parts.length) {\r\n                const s2 = parts[i].trim();\r\n                if (!s2) { i++; continue; }\r\n                const m = s2.match(ALPHA);\r\n                if (m) { listI.push({ n: m[1], t: m[2] }); i++; } else break;\r\n            }\r\n \r\n            let head2 = 'List-II';\r\n            const listII = [];\r\n            if (i < parts.length && LIST2.test(parts[i].trim())) {\r\n                head2 = parts[i].trim();\r\n                i++;\r\n                while (i < parts.length) {\r\n                    const s3 = parts[i].trim();\r\n                    if (!s3) { i++; continue; }\r\n                    const m2 = s3.match(NUM);\r\n                    if (m2) { listII.push({ n: m2[1], t: m2[2] }); i++; } else break;\r\n                }\r\n            }\r\n \r\n            html += '<div class=\"match-columns\">' +\r\n                '<div><div class=\"match-col-head\">' + head1 + '<\/div>' +\r\n                listI.map(it => '<div class=\"match-item\"><span class=\"mn\">(' + it.n + ')<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div>' +\r\n                '<div><div class=\"match-col-head\">' + head2 + '<\/div>' +\r\n                listII.map(it => '<div class=\"match-item\"><span class=\"mn\">(' + it.n + ')<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div><\/div>';\r\n            continue;\r\n        }\r\n \r\n        \/\/ ---- numbered statement row (statement-combo questions) ----\r\n        const m = seg.match(NUM);\r\n        if (m) {\r\n            html += '<span class=\"q-stmt\"><span class=\"sn\">' + m[1] + '.<\/span><span>' + m[2] + '<\/span><\/span>';\r\n            i++; continue;\r\n        }\r\n \r\n        \/\/ ---- lead-in line ----\r\n        if (\/^(select the correct|which of the (above|following|statements)|choose the correct|consider the following|statement)\/i.test(seg)) {\r\n            html += '<span class=\"q-lead\">' + seg + '<\/span>'; i++; continue;\r\n        }\r\n \r\n        html += '<span class=\"q-lead\" style=\"font-style:normal\">' + seg + '<\/span>';\r\n        i++;\r\n    }\r\n    return html;\r\n}\r\nfunction renderOptions(q) {\r\n    $id('optionsList').innerHTML = q.options.map((opt, i) =>\r\n        '<div class=\"option-item\" data-opt=\"' + i + '\"><span class=\"option-letter\">(' + String.fromCharCode(97 + i) + ')<\/span><span class=\"option-text\">' + opt + '<\/span><i class=\"option-icon\" style=\"margin-top:4px\"><\/i><\/div>'\r\n    ).join('');\r\n}\r\nfunction renderMastery(q) {\r\n    const s = getQStat(q.id);\r\n    const mi = $id('masteryIndicator');\r\n    if (s.correct + s.incorrect === 0) { mi.classList.remove('show'); return; }\r\n    mi.classList.add('show');\r\n    const stars = $id('masteryStars').querySelectorAll('i');\r\n    stars.forEach((st, i) => st.classList.toggle('filled', i < Math.min(s.correct, 5)));\r\n}\r\nfunction checkAnswer() {\r\n    if (answerChecked || selectedOption === null) { if (selectedOption === null) showToast('Select an option first'); return; }\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    const isCorrect = selectedOption === q.correct;\r\n    sessionAnswers[q.id] = selectedOption;\r\n    sessionStats.attempted++; isCorrect ? sessionStats.correct++ : sessionStats.incorrect++;\r\n    updateQuestionStats(q, isCorrect);\r\n    revealAnswer(q, selectedOption, false);\r\n    updateStats(); renderGrid(); renderWeakList(); updateHeader();\r\n}\r\nfunction revealAnswer(q, chosen, restoring) {\r\n    answerChecked = true;\r\n    const items = $id('optionsList').querySelectorAll('.option-item');\r\n    items.forEach((it, i) => {\r\n        it.classList.add('disabled');\r\n        if (i === q.correct) { it.classList.add('correct'); const oi = it.querySelector('.option-icon'); oi.textContent = '\\u2713'; oi.style.fontStyle = 'normal'; }\r\n        else if (i === chosen) { it.classList.add('incorrect'); const oj = it.querySelector('.option-icon'); oj.textContent = '\\u2717'; oj.style.fontStyle = 'normal'; }\r\n    });\r\n    $id('explanationText').innerHTML = q.explanation;\r\n    $id('explanationBox').classList.add('show');\r\n    $id('checkBtn').disabled = true;\r\n    renderMastery(q);\r\n    if (!restoring) showToast(chosen === q.correct ? 'Correct! Well done.' : 'Incorrect \u2014 read the explanation.', chosen === q.correct ? 'success' : '');\r\n}\r\nfunction updateQuestionStats(q, isCorrect) {\r\n    const s = getQStat(q.id);\r\n    isCorrect ? s.correct++ : s.incorrect++;\r\n    s.lastAttempt = Date.now(); s.lastCorrect = isCorrect;\r\n    progress.attemptLog.push({ qid: q.id, correct: isCorrect, ts: Date.now() });\r\n    const isWeak = progress.weakAreas.includes(q.id);\r\n    if (!isCorrect && s.incorrect >= quizConfig.weakThreshold && !isWeak) progress.weakAreas.push(q.id);\r\n    if (isCorrect && isWeak && s.correct >= quizConfig.masteryThreshold) progress.weakAreas = progress.weakAreas.filter(id => id !== q.id);\r\n    saveProgress();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ GRID + STATS\r\n\/\/ ==========================================\r\nfunction renderGrid() {\r\n    $id('questionGrid').innerHTML = filteredQuestions.map((q, i) => {\r\n        let cls = 'unattempted';\r\n        const ans = sessionAnswers[q.id];\r\n        if (ans !== undefined) cls = (ans === q.correct) ? 'correct-answered' : 'incorrect-answered';\r\n        else { const s = progress.questionStats[q.id]; if (s && (s.correct + s.incorrect) > 0) cls = 'attempted'; }\r\n        if (i === currentQuestionIndex) cls = 'current';\r\n        const weak = progress.weakAreas.includes(q.id) ? ' weak-marked' : '';\r\n        return '<div class=\"grid-item ' + cls + weak + '\" data-idx=\"' + i + '\" title=\"Q' + q.id + '\">' + (i + 1) + '<\/div>';\r\n    }).join('');\r\n}\r\nfunction masteredCount() { return allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && s.correct >= quizConfig.masteryThreshold; }).length; }\r\nfunction updateStats() {\r\n    $id('totalQuestions').textContent = filteredQuestions.length;\r\n    $id('attemptedCount').textContent = sessionStats.attempted;\r\n    $id('correctCount').textContent = sessionStats.correct;\r\n    $id('incorrectCount').textContent = sessionStats.incorrect;\r\n    const mastered = masteredCount();\r\n    const pct = allQuestions.length ? Math.round(mastered \/ allQuestions.length * 100) : 0;\r\n    $id('progressPercentage').textContent = pct + '%';\r\n    $id('progressRingFill').style.strokeDashoffset = 264 - (264 * pct \/ 100);\r\n    $id('totalCorrectProgress').textContent = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    $id('totalWeakProgress').textContent = progress.weakAreas.length;\r\n    $id('allCount').textContent = allQuestions.length;\r\n    $id('weakModeCount').textContent = progress.weakAreas.length;\r\n}\r\nfunction updateHeader() {\r\n    $id('hdrTotalQ').textContent = allQuestions.length;\r\n    $id('hdrChapters').textContent = CHAPTERS.length;\r\n    const pct = allQuestions.length ? Math.round(masteredCount() \/ allQuestions.length * 100) : 0;\r\n    $id('hdrMastered').textContent = pct + '%';\r\n    const w = progress.weakAreas.length;\r\n    $id('weakBadgeHeader').style.display = w ? '' : 'none';\r\n    $id('weakCountHeader').textContent = w;\r\n    const r = computeReadiness();\r\n    $id('hdrReadiness').textContent = r.attempted ? r.score + '%' : '\u2014';\r\n    $id('perfPill').style.display = w >= 5 ? '' : 'none';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ SUBMIT \/ RESULT \/ RESETS\r\n\/\/ ==========================================\r\nfunction submitExam() {\r\n    if (!sessionStats.attempted) { showToast('Attempt at least one question first'); return; }\r\n    const pct = Math.round(sessionStats.correct \/ sessionStats.attempted * 100);\r\n    $id('resultCorrect').textContent = sessionStats.correct;\r\n    $id('resultIncorrect').textContent = sessionStats.incorrect;\r\n    $id('resultScore').textContent = pct + '%';\r\n    $id('resultIcon').textContent = pct >= 80 ? '\ud83c\udfc6' : pct >= 60 ? '\ud83c\udf89' : pct >= 40 ? '\ud83d\udcd6' : '\ud83d\udcaa';\r\n    $id('resultTitle').textContent = pct >= 80 ? 'Outstanding!' : pct >= 60 ? 'Great Job!' : pct >= 40 ? 'Keep Practising!' : 'Needs Revision';\r\n    $id('resultMessage').textContent = 'You attempted ' + sessionStats.attempted + ' of ' + filteredQuestions.length + ' questions in this session.';\r\n    $id('practiceWeakBtn').style.display = progress.weakAreas.length ? '' : 'none';\r\n    $id('resultModal').classList.add('show');\r\n}\r\nfunction reviewAnswers() { $id('resultModal').classList.remove('show'); currentQuestionIndex = 0; loadQuestion(); }\r\nfunction retryQuiz() { $id('resultModal').classList.remove('show'); sessionStats = { attempted: 0, correct: 0, incorrect: 0 }; sessionAnswers = {}; currentQuestionIndex = 0; loadQuestion(); updateStats(); }\r\n\/\/ SESSION RESET (Practice tab): clears ONLY this session's answers\/score.\r\n\/\/ Lifetime performance (mastery, weak areas, attempt history) is preserved.\r\nfunction resetSession() {\r\n    if (!confirm('Reset this session? Only the current answers and session score are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    currentQuestionIndex = 0;\r\n    loadQuestion(); updateStats(); renderGrid();\r\n    showToast('Session reset \u2014 performance data kept', 'success');\r\n}\r\n\/\/ PERFORMANCE RESET (My Performance tab): wipes lifetime data after confirm.\r\nfunction resetPerformance() {\r\n    if (!confirm('Permanently erase ALL lifetime performance for this quiz?\\n\\nThis clears mastery stars, weak areas, accuracy history and the readiness score. This cannot be undone.')) return;\r\n    progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n    saveProgress();\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    setMode('all');\r\n    updateHeader();\r\n    renderAI();\r\n    showToast('Lifetime performance erased', 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB 2 \u2014 AI COACH ENGINE (rule-based, client-side)\r\n\/\/ Chapter weight = chapter's share of the question bank\r\n\/\/ ==========================================\r\nfunction chapterCounts() {\r\n    const map = {};\r\n    allQuestions.forEach(q => { map[q.chapter] = (map[q.chapter] || 0) + 1; });\r\n    return Object.entries(map).sort((a, b) => b[1] - a[1]);\r\n}\r\nfunction chapterStats() {\r\n    const total = allQuestions.length;\r\n    return chapterCounts().map(([c, n]) => {\r\n        const qs = allQuestions.filter(q => q.chapter === c);\r\n        let attempted = 0, correct = 0, incorrect = 0, scoreSum = 0;\r\n        qs.forEach(q => {\r\n            const s = progress.questionStats[q.id];\r\n            if (s && (s.correct + s.incorrect) > 0) { attempted++; correct += s.correct; incorrect += s.incorrect; }\r\n            scoreSum += s ? Math.min(s.correct \/ quizConfig.masteryThreshold, 1) : 0;\r\n        });\r\n        const acc = (correct + incorrect) ? correct \/ (correct + incorrect) : null;\r\n        const weight = n \/ total;\r\n        const coverage = attempted \/ n;\r\n        const mastery = scoreSum \/ n;\r\n        const priority = weight * (acc === null ? 0.85 : (1 - acc)) * (0.5 + 0.5 * (1 - coverage));\r\n        return { chapter: c, count: n, weight, attempted, coverage, acc, mastery, priority };\r\n    });\r\n}\r\nfunction computeReadiness() {\r\n    const stats = chapterStats();\r\n    const score = Math.round(stats.reduce((a, s) => a + s.weight * s.mastery, 0) * 100);\r\n    const attempted = Object.values(progress.questionStats).some(s => (s.correct + s.incorrect) > 0);\r\n    return { score, attempted, stats };\r\n}\r\nfunction renderAI() {\r\n    if (!allQuestions.length) {\r\n        $id('aiEmptyState').style.display = '';\r\n        $id('aiContent').style.display = 'none';\r\n        return;\r\n    }\r\n    const { score, attempted, stats } = computeReadiness();\r\n    $id('aiEmptyState').style.display = attempted ? 'none' : '';\r\n    $id('aiContent').style.display = attempted ? '' : 'none';\r\n    if (!attempted) return;\r\n\r\n    \/\/ Readiness ring\r\n    $id('aiScore').textContent = score;\r\n    $id('aiRingFill').style.strokeDashoffset = 402 - (402 * score \/ 100);\r\n    const verdict = score >= 80 ? '<b>Exam-ready.<\/b> Maintain with the revision queue and weak-area drills.'\r\n        : score >= 60 ? '<b>Strong base.<\/b> Close the gaps in your top-weight chapters to cross 80.'\r\n        : score >= 35 ? '<b>Building up.<\/b> Focus on the priority chapters below \u2014 they move your score fastest.'\r\n        : '<b>Early stage.<\/b> Start with the highest-weight chapters; every mastered question compounds.';\r\n    $id('aiVerdict').innerHTML = verdict + '<br><span style=\"font-size:11.8px;opacity:.8\">Score = \u03a3 (chapter weight \u00d7 your mastery), computed across ' + CHAPTERS.length + ' chapters of the bank.<\/span>';\r\n\r\n    \/\/ KPIs\r\n    const totalAttempted = allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && (s.correct + s.incorrect) > 0; }).length;\r\n    const allC = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    const allI = Object.values(progress.questionStats).reduce((a, s) => a + s.incorrect, 0);\r\n    const accAll = (allC + allI) ? Math.round(allC \/ (allC + allI) * 100) : 0;\r\n    const recent = progress.attemptLog.slice(-20);\r\n    const accRecent = recent.length ? Math.round(recent.filter(a => a.correct).length \/ recent.length * 100) : 0;\r\n    const trendArrow = recent.length >= 5 ? (accRecent > accAll ? ' <span style=\"color:var(--green)\">\\u2197<\/span>' : accRecent < accAll ? ' <span style=\"color:var(--red)\">\\u2198<\/span>' : '') : '';\r\n    $id('aiKpis').innerHTML =\r\n        '<div class=\"ai-kpi\"><div class=\"n\">' + totalAttempted + '\/' + allQuestions.length + '<\/div><div class=\"l\">Coverage<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accAll >= 70 ? 'g' : accAll >= 45 ? 'a' : 'r') + '\">' + accAll + '%<\/div><div class=\"l\">Lifetime Accuracy<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accRecent >= 70 ? 'g' : accRecent >= 45 ? 'a' : 'r') + '\">' + accRecent + '%' + trendArrow + '<\/div><div class=\"l\">Last 20 Attempts<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n g\">' + masteredCount() + '<\/div><div class=\"l\">Mastered (' + quizConfig.masteryThreshold + '\u2605)<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n r\">' + progress.weakAreas.length + '<\/div><div class=\"l\">Weak Questions<\/div><\/div>';\r\n\r\n    \/\/ Smart study plan\r\n    const byPriority = [...stats].sort((a, b) => b.priority - a.priority);\r\n    const recos = [];\r\n    byPriority.slice(0, 3).forEach(s => {\r\n        if (s.acc === null) recos.push({ ic: 'warm', icon: '\ud83e\udded', txt: '<b>' + chShort(s.chapter) + '<\/b> carries <b>' + Math.round(s.weight * 100) + '%<\/b> of the bank but you haven\\u2019t attempted it yet \u2014 begin here.', ch: s.chapter });\r\n        else if (s.acc < 0.6) recos.push({ ic: 'hot', icon: '\ud83d\udd25', txt: '<b>' + chShort(s.chapter) + '<\/b>: chapter weight <b>' + Math.round(s.weight * 100) + '%<\/b>, your accuracy only <b>' + Math.round(s.acc * 100) + '%<\/b> \u2014 highest payoff zone right now.', ch: s.chapter });\r\n        else if (s.coverage < 0.6) recos.push({ ic: 'cool', icon: '\ud83d\udd0d', txt: '<b>' + chShort(s.chapter) + '<\/b>: accuracy is fine (' + Math.round(s.acc * 100) + '%) but you\\u2019ve only covered <b>' + Math.round(s.coverage * 100) + '%<\/b> of its questions \u2014 finish the set.', ch: s.chapter });\r\n    });\r\n    if (progress.weakAreas.length >= 3) recos.push({ ic: 'hot', icon: '\u26a0\ufe0f', txt: 'You have <b>' + progress.weakAreas.length + ' weak questions<\/b> flagged. One focused Weak-Areas session will clear the backlog.', weak: true });\r\n    const due = revisionDue();\r\n    if (due.length) recos.push({ ic: 'warm', icon: '\ud83d\udd01', txt: '<b>' + due.length + ' mastered questions<\/b> haven\\u2019t been touched in over ' + quizConfig.revisionGapDays + ' days \u2014 revise before they fade.' });\r\n    const best = [...stats].filter(s => s.acc !== null).sort((a, b) => b.acc - a.acc)[0];\r\n    if (best && best.acc >= 0.75) recos.push({ ic: 'good', icon: '\ud83c\udfc5', txt: 'Strongest area: <b>' + chShort(best.chapter) + '<\/b> at <b>' + Math.round(best.acc * 100) + '%<\/b> accuracy \u2014 bank these marks on exam day.' });\r\n    $id('aiRecoList').innerHTML = recos.map(r =>\r\n        '<div class=\"ai-reco\"><span class=\"ic ' + r.ic + '\">' + r.icon + '<\/span><p>' + r.txt + '<\/p>' +\r\n        (r.ch ? '<button class=\"go\" data-practice-ch=\"' + encodeURIComponent(r.ch) + '\">Practice \\u2192<\/button>' : r.weak ? '<button class=\"go\" data-practice-weak=\"1\">Start \\u2192<\/button>' : '') + '<\/div>'\r\n    ).join('');\r\n\r\n    \/\/ Performance table\r\n    $id('perfTableBody').innerHTML = byPriority.map(s => {\r\n        const accPct = s.acc === null ? null : Math.round(s.acc * 100);\r\n        const tag = s.acc === null ? '<span class=\"tag na\">Not started<\/span>'\r\n            : accPct < 45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n            : accPct < 65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n            : accPct < 85 ? '<span class=\"tag ok\">On track<\/span>'\r\n            : '<span class=\"tag good\">Strong<\/span>';\r\n        const accBar = s.acc === null ? '\u2014' : '<div class=\"mini-track\"><div class=\"mini-fill\" style=\"width:' + accPct + '%;background:' + (accPct < 45 ? 'var(--red)' : accPct < 65 ? 'var(--amber)' : 'var(--green)') + '\"><\/div><\/div><span style=\"font-size:11.5px\">' + accPct + '%<\/span>';\r\n        return '<tr><td title=\"' + s.chapter + '\">' + chLabel(s.chapter) + '<\/td><td><b>' + Math.round(s.weight * 100) + '%<\/b> <span style=\"color:var(--faint);font-size:11.2px\">(' + s.count + ' Qs)<\/span><\/td><td>' + s.attempted + '\/' + s.count + '<\/td><td>' + accBar + '<\/td><td>' + tag + '<\/td><td><button class=\"mini-go\" data-practice-ch=\"' + encodeURIComponent(s.chapter) + '\">Practice<\/button><\/td><\/tr>';\r\n    }).join('');\r\n\r\n    \/\/ Revision queue\r\n    $id('revisionQueue').innerHTML = due.length ? due.slice(0, 8).map(({ q, days }) =>\r\n        '<div class=\"rev-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 55) + '\u2026<\/span><span class=\"days\">' + days + 'd ago<\/span><\/div>'\r\n    ).join('') : '<div class=\"ai-empty\" style=\"padding:18px\"><p style=\"font-size:13.3px\">Nothing due for revision. Mastered questions reappear here after ' + quizConfig.revisionGapDays + ' days.<\/p><\/div>';\r\n\r\n    \/\/ Mastery distribution\r\n    const buckets = [0, 0, 0, 0]; \/\/ untouched, learning, close, mastered\r\n    allQuestions.forEach(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (!s || (s.correct + s.incorrect) === 0) buckets[0]++;\r\n        else if (s.correct >= quizConfig.masteryThreshold) buckets[3]++;\r\n        else if (s.correct >= 2) buckets[2]++;\r\n        else buckets[1]++;\r\n    });\r\n    const labels = ['Untouched', 'Learning (0\u20131\u2605)', 'Almost there (2\u2605)', 'Mastered (' + quizConfig.masteryThreshold + '\u2605+)'];\r\n    const colors = ['#cbd5e1', 'var(--amber)', 'var(--navy-l)', 'var(--green)'];\r\n    $id('masteryDist').innerHTML = buckets.map((n, i) =>\r\n        '<div class=\"bar-row\" style=\"grid-template-columns:minmax(130px,1fr) 2fr auto\"><span class=\"bar-name\">' + labels[i] + '<\/span><div class=\"bar-track\"><div class=\"bar-fill\" style=\"width:' + (allQuestions.length ? n \/ allQuestions.length * 100 : 0) + '%;background:' + colors[i] + '\"><\/div><\/div><span class=\"bar-val\">' + n + '<\/span><\/div>'\r\n    ).join('');\r\n}\r\nfunction revisionDue() {\r\n    const now = Date.now(), gap = quizConfig.revisionGapDays * 86400000;\r\n    return allQuestions.map(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (s && s.correct >= quizConfig.masteryThreshold && s.lastAttempt && (now - s.lastAttempt) > gap)\r\n            return { q, days: Math.floor((now - s.lastAttempt) \/ 86400000) };\r\n        return null;\r\n    }).filter(Boolean).sort((a, b) => b.days - a.days);\r\n}\r\nfunction gotoQuestion(qid) {\r\n    switchView('practice');\r\n    let idx = filteredQuestions.findIndex(q => q.id === qid);\r\n    if (idx === -1) { setMode('all'); idx = filteredQuestions.findIndex(q => q.id === qid); }\r\n    if (idx !== -1) { currentQuestionIndex = idx; loadQuestion(); }\r\n}\r\nfunction practiceChapter(ch) {\r\n    switchView('practice');\r\n    setMode('chapter', ch);\r\n    showToast('Filtered to ' + chShort(ch), 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ EVENT DELEGATION (single listener)\r\n\/\/ ==========================================\r\ndocument.addEventListener('click', function (e) {\r\n    const w = e.target.closest('.cwq-portal');\r\n    if (!w) return;\r\n    const tab = e.target.closest('.gp-tab'); if (tab) { switchView(tab.dataset.view); return; }\r\n    const mode = e.target.closest('.mode-tab'); if (mode) { setMode(mode.dataset.mode); return; }\r\n    const cf = e.target.closest('.filter-item[data-chapter]'); if (cf) { const c = decodeURIComponent(cf.dataset.chapter); setMode('chapter', currentFilter === c ? null : c); return; }\r\n    const gi = e.target.closest('.grid-item'); if (gi) { currentQuestionIndex = parseInt(gi.dataset.idx, 10); loadQuestion(); return; }\r\n    const go = e.target.closest('[data-goto]'); if (go) { gotoQuestion(parseInt(go.dataset.goto, 10)); return; }\r\n    const pc = e.target.closest('[data-practice-ch]'); if (pc) { practiceChapter(decodeURIComponent(pc.dataset.practiceCh)); return; }\r\n    const pw = e.target.closest('[data-practice-weak]'); if (pw) { switchView('practice'); setMode('weak'); return; }\r\n    const opt = e.target.closest('.option-item'); if (opt && !answerChecked) {\r\n        $id('optionsList').querySelectorAll('.option-item').forEach(o => o.classList.remove('selected'));\r\n        opt.classList.add('selected'); selectedOption = parseInt(opt.dataset.opt, 10); return;\r\n    }\r\n    switch (e.target.closest('button') ? e.target.closest('button').id : '') {\r\n        case 'checkBtn': checkAnswer(); break;\r\n        case 'prevBtn': if (currentQuestionIndex > 0) { currentQuestionIndex--; loadQuestion(); } break;\r\n        case 'nextBtn': if (currentQuestionIndex < filteredQuestions.length - 1) { currentQuestionIndex++; loadQuestion(); } break;\r\n        case 'submitBtn': submitExam(); break;\r\n        case 'resetBtn': resetSession(); break;\r\n        case 'resetPerfBtn': resetPerformance(); break;\r\n        case 'reviewBtn': reviewAnswers(); break;\r\n        case 'retryBtn': retryQuiz(); break;\r\n        case 'practiceWeakBtn': $id('resultModal').classList.remove('show'); setMode('weak'); break;\r\n        case 'practiceWeakAreasBtn': setMode('weak'); break;\r\n        case 'resumeBtn': {\r\n            const qid = progress.lastQuestionId;\r\n            if (progress.lastMode) setMode(progress.lastMode, progress.lastFilter);\r\n            if (qid) gotoQuestion(qid);\r\n            $id('sessionInfo').style.display = 'none';\r\n            break;\r\n        }\r\n    }\r\n});\r\n\r\n\/\/ Screenshot \/ copy deterrents\r\ndocument.addEventListener('contextmenu', function (e) { if (e.target.closest('.cwq-portal')) { e.preventDefault(); showToast('Right-click is disabled to 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