{"id":14814,"date":"2026-08-02T10:39:47","date_gmt":"2026-08-02T10:39:47","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=14814"},"modified":"2026-08-31T13:56:58","modified_gmt":"2026-08-31T13:56:58","slug":"mcqs-on-internal-audit-handbook","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=14814","title":{"rendered":"MCQS ON Internal Audit Handbook\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14814\" class=\"elementor elementor-14814\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0110cbe e-con-full e-flex e-con e-parent\" data-id=\"0110cbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3411de1 elementor-widget elementor-widget-html\" data-id=\"3411de1\" 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\" 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Sans',sans-serif;font-weight:800;font-size:10.5px;\r\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\r\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\r\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\r\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\r\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\r\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\r\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\r\n.cdrill .btn:hover{background:var(--blue-800)}\r\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\r\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\r\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\r\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\r\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\r\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\r\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\r\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\r\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\r\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\r\n@media(max-width:700px){.cdrill .keys{display:none}}\r\n\r\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\r\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\r\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\r\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\r\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\r\n.cdrill .expl b{color:var(--blue-800)}\r\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\r\n\r\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\r\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\r\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\r\n  font-size:14px;line-height:1.65}\r\n.cdrill .ai-out b{color:var(--blue-800)}\r\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\r\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\r\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\r\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\r\n\r\n\/* ---------- rail ---------- *\/\r\n.cdrill .rail{display:grid;gap:16px;align-content:start}\r\n.cdrill .rail .card{padding:16px}\r\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\r\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\r\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\r\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\r\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\r\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\r\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\r\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\r\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\r\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\r\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\r\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\r\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\r\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\r\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\r\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\r\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\r\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\r\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\r\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\r\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\r\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\r\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\r\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\r\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\r\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\r\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\r\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\r\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\r\n  filter:drop-shadow(0 0 2px #fff)}\r\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\r\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\r\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\r\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\r\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\r\n\r\n\/* ---------- performance ---------- *\/\r\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\r\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n\r\n\/* ---------- performance blocks ---------- *\/\r\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\r\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\r\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\r\n.cdrill .pbh .txt{flex:1;min-width:0}\r\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\r\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\r\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\r\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\r\n.cdrill .bars{padding:8px 24px 18px}\r\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\r\n  border-top:1px solid #EEF2F9;margin-top:6px}\r\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\r\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\r\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\r\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\r\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\r\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\r\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring{position:relative;width:150px;height:150px}\r\n.cdrill .ring svg{transform:rotate(-90deg)}\r\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\r\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\r\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\r\n.cdrill .verdict2 b{color:#fff}\r\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\r\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\r\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.cdrill .reco:last-child{border-bottom:0}\r\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\r\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\r\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\r\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\r\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\r\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\r\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em}\r\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\r\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\r\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\r\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\r\n.cdrill .pbtn:hover{background:var(--gold-bg)}\r\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\r\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\r\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\r\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\r\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\r\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\r\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\r\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\r\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\r\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\r\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\r\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\r\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\r\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\r\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\r\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\r\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\r\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\r\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\r\n.cdrill .lrow:hover{background:#FAFCFF}\r\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\r\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\r\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\r\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\r\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\r\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\r\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\r\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\r\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\r\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\r\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\r\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\r\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\r\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\r\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\r\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\r\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\r\n.cdrill .danger b{color:var(--bad)}\r\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\r\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\r\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\r\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\r\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\r\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\r\n.cdrill .toast.show{display:block}\r\n.cdrill .toast.ok{background:var(--ok)}\r\n\r\n\/* ---------- content protection ---------- *\/\r\n.cdrill{-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;\r\n  -webkit-touch-callout:none;-webkit-tap-highlight-color:transparent}\r\n\/* inputs must stay usable, or the search box cannot be edited *\/\r\n.cdrill input,.cdrill textarea,.cdrill select{-webkit-user-select:text;user-select:text}\r\n.cdrill.allow-select{-webkit-user-select:text;user-select:text}\r\n.cdrill img,.cdrill svg{-webkit-user-drag:none;user-drag:none;pointer-events:none}\r\n.cdrill .navtoggle,.cdrill .tab,.cdrill button{-webkit-user-drag:none}\r\n\/* screen obscured while the window is not in front *\/\r\n.cdrill.veiled .qbody,.cdrill.veiled .perf,.cdrill.veiled .chaplist,.cdrill.veiled .yearlist{\r\n  filter:blur(9px);transition:filter .12s}\r\n.cdrill .veilmsg{position:absolute;inset:0;display:none;align-items:center;justify-content:center;\r\n  background:rgba(244,247,253,.72);z-index:40;font-weight:800;font-size:13.5px;color:var(--blue-900);\r\n  text-align:center;padding:20px;border-radius:var(--r)}\r\n.cdrill.veiled .veilmsg{display:flex}\r\n.cdrill{position:relative}\r\n\/* what a print or PDF export gets instead of the paper *\/\r\n.cdrill-printblock{display:none}\r\n@media print{\r\n  .cdrill{display:none!important}\r\n  .cdrill-printblock{display:block!important;padding:60px 40px;text-align:center;\r\n    font-family:'Plus Jakarta Sans',system-ui,sans-serif;color:#12246E}\r\n  .cdrill-printblock h2{font-size:20px;font-weight:800;margin:0 0 10px}\r\n  .cdrill-printblock p{font-size:13.5px;color:#5B6B85;line-height:1.7;max-width:60ch;margin:0 auto}\r\n}\r\n\r\n\/* 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class=\"hstats\">\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"tabs\" role=\"tablist\">\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n  <div class=\"goldrule\"><\/div>\r\n\r\n  <div class=\"filters\" id=\"cdFilters\">\r\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\r\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\r\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\r\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"wrap\">\r\n    <!-- ============ PRACTICE ============ -->\r\n    <div class=\"grid\" id=\"viewQuiz\">\r\n      <div>\r\n        <div class=\"toolbar\">\r\n          <div class=\"search\">\r\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\r\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\r\n          <\/div>\r\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\">\u25fb Unattempted only<\/button>\r\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\r\n        <\/div>\r\n\r\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\r\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card hide\" id=\"emptyCard\">\r\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\r\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card\" id=\"qCard\">\r\n          <div class=\"qhead\">\r\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\r\n            <span class=\"qmeta\">\r\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\r\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\r\n              <span id=\"qTags\" class=\"qtags\"><\/span>\r\n            <\/span>\r\n          <\/div>\r\n          <div class=\"qbody\">\r\n            <p class=\"stem\" id=\"qStem\"><\/p>\r\n            <div class=\"opts\" id=\"qOpts\"><\/div>\r\n            <div class=\"actions\">\r\n              <button class=\"btn\" id=\"btnCheck\">Check answer<\/button>\r\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\r\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\r\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag for review<\/span><\/button>\r\n            <\/div>\r\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\r\n\r\n            <div id=\"result\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"verdict\"><\/div>\r\n              <div class=\"expl\">\r\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\r\n                <div id=\"explBody\" class=\"body\"><\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <aside class=\"rail\">\r\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\r\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\r\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\r\n          <div class=\"legend\">\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\r\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\r\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\r\n          <\/div>\r\n        <\/section>\r\n        <div class=\"card\">\r\n          <h3>This session<\/h3>\r\n          <div class=\"score\"><b id=\"sPct\">\u2014<\/b><i id=\"sFrac\">0 of 0 correct<\/i><\/div>\r\n          <div class=\"bar\"><i id=\"sBar\" style=\"width:0\"><\/i><\/div>\r\n          <div class=\"mini\"><span id=\"sSeen\">0 attempted<\/span><span id=\"sLeft\">0 left here<\/span><\/div>\r\n          <div class=\"streak\" id=\"streak\"><\/div>\r\n        <\/div>\r\n        <div class=\"card\">\r\n          <h3 id=\"wHead\">Share on screen<\/h3>\r\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\r\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"srcCard\">\r\n          <h3>Source text<\/h3>\r\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\r\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\r\n        <\/div>\r\n      <\/aside>\r\n    <\/div>\r\n\r\n    <!-- ============ PERFORMANCE ============ -->\r\n    <div class=\"hide\" id=\"viewPerf\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\r\n        <div class=\"perf\" id=\"perfBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"veilmsg\" id=\"veilMsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n  <div class=\"toast\" id=\"toast\"><\/div>\r\n<\/div>\r\n\r\n<div class=\"cdrill-printblock\">\r\n  <h2>This test series is not available in print<\/h2>\r\n  <p>The questions, explanations and your progress are licensed for use on\r\n     PromotionExams.com and cannot be printed or saved as a PDF. Please\r\n     work through them on screen.<\/p>\r\n<\/div>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'subject-chapterwise',   \/\/ unique per subject \u2014 this is the progress key,\r\n                                    \/\/ so change it for every new page you publish\r\n  topic  : 'Internal Audit Handbook',          \/\/ 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: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The delinking of Accounts from Audit was culminated into action on the inception of the:\",\r\n    options: [\r\n      \"Fourth Five Year Plan\",\r\n      \"Sixth Five Year Plan\",\r\n      \"Fifth Five Year Plan\",\r\n      \"Seventh Five Year Plan\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.2<\/b> \u2014 'The delinking of Accounts from Audit was culminated into action on inception of 5th Five Year Plan (1974-1979).' It was the changes considered essential to improve administrative performance in relation to the requirements of the Fifth Plan that led to the constitution of the Group of Ministers in January, 1973.\"\r\n  },\r\n{\r\n  id: 2,\r\n  chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n  question: \"Which one of the following was NOT recommended by the Yardi Committee?\",\r\n  options: [\r\n    \"Departmentalization of Accounts\",\r\n    \"Management Accounting System (MAS)\",\r\n    \"Strengthening of the Internal Audit System in Line Ministries\/Departments\",\r\n    \"Merger of Accounts with Audit\"\r\n  ],\r\n  correct: 3,\r\n  explanation: \"<b>Para 1.1.2<\/b> \u2014 The Yardi Committee recommended the <b>Departmentalization of Accounts<\/b>, introduction of the <b>Management Accounting System (MAS)<\/b>, and strengthening of the <b>Internal Audit System<\/b> in Line Ministries\/Departments. It recommended the <b>delinking<\/b> of Accounts from Audit, not their merger.\"\r\n},\r\n{\r\n  id: 3,\r\n  chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n  question: \"The Departmentalization of Union Accounts (Transfer of Personnel) Ordinance was promulgated in:\",\r\n  options: [\r\n    \"1973\",\r\n    \"1974\",\r\n    \"1975\",\r\n    \"1976\"\r\n  ],\r\n  correct: 3,\r\n  explanation: \"<b>Para 1.1.2<\/b> \u2014 The <b>Departmentalization of Union Accounts (Transfer of Personnel) Ordinance, 1976<\/b> was promulgated by the President of India on <b>1st March, 1976<\/b>.\"\r\n},\r\n  {\r\n    id: 4,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Yardi Committee was headed by Shri M P Yardi, who at that time held the office of:\",\r\n    options: [\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Controller General of Accounts\",\r\n      \"Secretary, Department of Expenditure\",\r\n      \"Finance Secretary\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.1.2<\/b> \u2014 the sub-group of eight members was 'headed by the then Finance Secretary Shri M P Yardi'. The office of the Controller General of Accounts did not then exist in its present form; the Civil Accounts Organisation headed by the CGA came into existence only on 1st April, 1976.\"\r\n  },\r\n\r\n  {\r\n    id: 6,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following recommendations and proposals of the Yardi Committee:\\n1. Departmentalization of Accounts\\n2. Management Accounting System\\n3. Strengthening of the Internal Audit System in line Ministries\/Departments\\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 1.1.2<\/b> \u2014 'The committee while recommending the \\\"Departmentalization of Accounts\\\" also proposed Management Accounting System (MAS) and suggested strengthening of Internal Audit System in line Ministries\/Departments.' Internal audit in the Central Civil Ministries thus traces its institutional origin to this recommendation.\"\r\n  },\r\n  {\r\n    id: 7,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following two ordinances promulgated in 1976:\\n1. The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Amendment Ordinance, 1976\\n2. Departmentalization of Union Accounts (Transfer of Personnel) Ordinance, 1976\\nWhich of the above were promulgated to give effect to the departmentalization of accounts?\",\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 1.1.2<\/b> \u2014 'Two ordinances namely, The Comptroller and Auditor General's (Duties, Powers and conditions of Service) Amendment Ordinance, 1976 and Departmentalization of Union Accounts (Transfer of Personnel) Ordinance, 1976 were promulgated' on 1st March, 1976.\"\r\n  },\r\n\r\n  {\r\n    id: 9,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Civil Accounts Organisation headed by the Controller General of Accounts came into existence on:\",\r\n    options: [\r\n      \"1st March, 1976\",\r\n      \"1st April, 1976\",\r\n      \"6th October, 1975\",\r\n      \"27th September, 1980\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1.2<\/b> \u2014 'The Civil Accounts Organisation head by Controller General of Accounts came into existence on 1st April, 1976', that is, a month after the promulgation of the two ordinances on 1st March, 1976.\"\r\n  },\r\n{\r\n  id: 10,\r\n  chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n  question: \"The High Powered Committee constituted by the Government of India in April, 1989 under the chairmanship of Shri S. B. Lal was primarily constituted to:\",\r\n  options: [\r\n    \"Review the functioning of the Scheme of Departmentalisation of Accounts\",\r\n    \"Recommend the creation of the Controller General of Accounts\",\r\n    \"Examine the working of the Comptroller and Auditor General's Office\",\r\n    \"Review the implementation of the Fifth Five Year Plan\"\r\n  ],\r\n  correct: 0,\r\n  explanation: \"<b>Para 1.1.3<\/b> \u2014 'The Government of India constituted a High Powered Committee headed by Shri S. B. Lal in April, 1989 to <b>review the functioning of the Scheme of Departmentalisation of Accounts<\/b>.'\"\r\n},\r\n  {\r\n    id: 11,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following in relation to the Controller General of Accounts under the Allocation of Business Rules:\\n1. Framing or revising accounts related rules and manuals\\n2. Overseeing the maintenance of standards of accounting\\n3. Preparation of the Finance and Appropriation Accounts of the Union of India\\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 1.1.3<\/b> \u2014 the CGA 'is empowered to frame or revise accounts related rules and manuals apart from overseeing the maintenance of standards of accounting in addition to other business like preparation of Annual Financial Statements \u2014 The Finance and Appropriation Accounts of the Union of India etc.'\"\r\n  },\r\n  {\r\n    id: 12,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The High Powered Committee constituted in April, 1989 to review the functioning of the Scheme of Departmentalisation of Accounts was headed by:\",\r\n    options: [\r\n      \"Shri M P Yardi\",\r\n      \"Shri S B Lal\",\r\n      \"Shri Rattan P. Watal\",\r\n      \"Shri Fakhruddin Ali Ahmed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1.3<\/b> \u2014 'The Government of India constituted a High Powered Committee headed by Shri S B Lal in April, 1989 to review the functioning of the Scheme of Departmentalisation Accounts.' Shri M P Yardi headed the 1973 sub-group and Shri Rattan P. Watal the Committee on Digital Payments referred to in Para 1.1.15.\"\r\n  },\r\n\r\n  {\r\n    id: 14,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Secretary of a Ministry or Department is the Chief Accounting Authority in terms of:\",\r\n    options: [\r\n      \"Para 12.2.1 of the Civil Accounts Manual\",\r\n      \"Rule 72 of the General Financial Rules, 2017\",\r\n      \"Rule 236(1) of the General Financial Rules, 2017\",\r\n      \"Rule 70 of the General Financial Rules, 2017\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.1.4<\/b> \u2014 'The Secretary who is the Chief Accounting Authority of the Ministry\/ Department, in terms of the Rule 70 of the General Financial Rules-2017 shall be responsible and accountable for financial management of his Ministry or Department.' Rule 72 concerns the form of accounts, Rule 236(1) grantee institutions, and CAM Para 12.2.1 the placement of the Internal Audit Unit.\"\r\n  },\r\n  {\r\n    id: 15,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following responsibilities of the Chief Accounting Authority:\\n1. Maintaining full and proper records of financial transactions\\n2. Adopting systems and procedures that at all times afford internal controls\\n3. Avoiding unauthorized, irregular and wasteful expenditure\\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 1.1.4<\/b> \u2014 the Chief Accounting Authority is responsible for ensuring that the Ministry 'maintains full and proper records of financial transactions and adopts systems and procedures that shall at all times afford internal controls in addition to ensuring of other checks and balances enumerated in the provision of this Rule to avoid unauthorized, irregular and wasteful expenditure'.\"\r\n  },\r\n  {\r\n    id: 16,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Accounts of the Union Government are kept in such form as the President may prescribe on the advice of the Comptroller and Auditor General of India. This flows from:\",\r\n    options: [\r\n      \"Article 148 of the Constitution\",\r\n      \"Article 149 of the Constitution\",\r\n      \"Article 150 of the Constitution\",\r\n      \"Article 151 of the Constitution\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.5<\/b> \u2014 'Rule 72 of General Financial Rules-2017 provides that by virtue of the provisions of Article 150 of the Constitution, the Accounts of the Union Government shall be kept in such form as the President may, on the advice of the Comptroller and Auditor General of India, prescribe.'\"\r\n  },\r\n  {\r\n    id: 17,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The authority responsible for prescribing the form of accounts of the Union and the States, and for framing or revising the rules and manuals relating thereto on behalf of the President, is the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Secretary of the administrative Ministry as Chief Accounting Authority\",\r\n      \"Controller General of Accounts in the Ministry of Finance (Department of Expenditure)\",\r\n      \"Integrated Financial Adviser of the Ministry\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Paras 1.1.5 and 1.1.6<\/b> \u2014 'The Controller General of Accounts in the Ministry of Finance (Department of Expenditure) is responsible for prescribing the form of accounts of the Union and States, and to frame, or revise rules and manuals relating thereto on behalf of the President of India in terms of Article 150 of the Constitution of India, on the advice of the Comptroller and Auditor General of India.' The C&AG's role is advisory in this respect.\"\r\n  },\r\n  {\r\n    id: 18,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The accounts of all Grantee Institutions or Organisations are open to inspection by the sanctioning authority and audit in terms of:\",\r\n    options: [\r\n      \"Rule 70 of the General Financial Rules, 2017\",\r\n      \"Rule 72 of the General Financial Rules, 2017\",\r\n      \"Rule 236(1) of the General Financial Rules, 2017\",\r\n      \"Rule 12.2.1 of the Civil Accounts Manual\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.6<\/b> \u2014 'In terms of the Rule 236(1) of General Financial Rules-2017, the accounts of all Grantee Institutions or Organisations shall be open to inspection by the sanctioning authority and audit', both by the C&AG and by internal audit.\"\r\n  },\r\n  {\r\n    id: 19,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"In the case of Grantee Institutions, internal audit is conducted by the:\",\r\n    options: [\r\n      \"Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Principal Accounts Office of the Ministry or Department\",\r\n      \"Grantee Institution's own statutory auditor\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.6<\/b> \u2014 the accounts of grantee institutions are open to audit 'both by the Comptroller and Auditor General of India under the provision of AG (DPC) Act 1971 and internal audit by the Principal Accounts Office of the Ministry or Department, whenever the Institution or Organisation is called upon to do so'.\"\r\n  },\r\n\r\n  {\r\n    id: 21,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Internal Audit Unit works directly under the Pr. CCAs\/CCAs\/CAs (with independent charge), with overall responsibility remaining with the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Audit Committee of the Ministry\",\r\n      \"Financial Adviser and the Secretary of the Ministry\/Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.1.7<\/b>, citing Para 12.2.1 of the Civil Accounts Manual \u2014 'the Internal Audit Unit will work directly under the Pr. CCAs \/CCAs \/CAs (with independent charge), with overall responsibility remaining with the concerned Financial Adviser and the Secretary of the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 22,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following offices which fall within the jurisdiction of internal audit:\\n1. The Principal Accounts Office\\n2. The Pay and Accounts Offices\\n3. The offices of the Drawing and Disbursing Officers\\n4. Indian Missions and other Government of India offices abroad\\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 1.1.7<\/b> \u2014 'The Principal Accounts Office, the Pay and Accounts Offices as well as the offices of the D.D.Os in Ministries\/Departments, Indian Missions and other Govt. of India offices abroad, shall be within the jurisdiction of internal audit.' In addition, internal audit is required to audit the implementing agencies for the various schemes and programmes of the Ministry\/Department.\"\r\n  },\r\n  \r\n  {\r\n    id: 27,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The modern approach suggests that internal audit should not be restricted to compliance and propriety related issues alone, but should also cover:\",\r\n    options: [\r\n      \"Pre-audit of all payments exceeding the prescribed limit\",\r\n      \"Certification of the annual accounts of the Ministry\",\r\n      \"Cost benefit analysis, resource utilization, systemic improvements and performance enhancements\",\r\n      \"Disciplinary action against officials responsible for lapses\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.9<\/b> \u2014 'The modern approach suggests that internal audit should not be restricted to compliance and proprietary related issues alone, but also on issues such as cost benefit analysis, resource utilization, systemic improvements and performance enhancements.'\"\r\n  },\r\n\r\n  {\r\n    id: 29,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"According to one of the earliest definitions, internal control comprised the plan of organisation and all of the coordinate methods and measures adopted within a business to:\\n1. Safeguard its assets\\n2. Check the accuracy and reliability of its accounting data\\n3. Promote operational efficiency\\n4. Encourage adherence to prescribed guidelines\\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 1.1.10<\/b> \u2014 internal control 'comprised \\\"the plan of organisation and all of the coordinate methods and measures adopted within a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to prescribed guidelines\\\".' All four limbs form part of that early definition.\"\r\n  },\r\n  {\r\n    id: 30,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"An effective internal control system should be such that it constantly endeavours towards:\",\r\n    options: [\r\n      \"Recovery of amounts wrongly paid\",\r\n      \"The non-occurrence of errors, rather than remaining a tool of corrective or follow-up action\",\r\n      \"Reduction in the number of transactions requiring sanction\",\r\n      \"Detection of errors after the close of the financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1.12<\/b> \u2014 'The system should be such that it constantly endeavours towards the non-occurrence of errors rather than remaining a tool of corrective or follow up action.' The para begins by noting that policy, planning and execution are prone to inadequacies unless supported by a system of inbuilt controls.\"\r\n  },\r\n\r\n  {\r\n    id: 34,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Committee on Digital Payments, which recommended a medium term strategy for accelerating the growth of digital payments in India, was constituted under the chairmanship of:\",\r\n    options: [\r\n      \"Shri S B Lal\",\r\n      \"Shri M P Yardi\",\r\n      \"Shri Rattan P. Watal\",\r\n      \"The Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.15<\/b> \u2014 'The Committee on Digital Payments constituted by the Ministry of Finance, Department of Economic Affairs under the Chairmanship of Shri Rattan P. Watal has recommended a medium term strategy for accelerating growth of digital payments in India.'\"\r\n  },\r\n  {\r\n    id: 35,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Committee on Digital Payments was constituted by the:\",\r\n    options: [\r\n      \"Ministry of Finance, Department of Economic Affairs\",\r\n      \"Ministry of Finance, Department of Expenditure\",\r\n      \"Office of the Controller General of Accounts\",\r\n      \"Ministry of Electronics and Information Technology\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.1.15<\/b> \u2014 the Committee was 'constituted by the Ministry of Finance, Department of Economic Affairs'. It is the Department of Expenditure in which the Controller General of Accounts functions, as stated in Para 1.1.5.\"\r\n  },\r\n  {\r\n    id: 36,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The advisory issued by the Office of the Controller General of Accounts on 13th September, 2017 required that:\",\r\n    options: [\r\n      \"All existing applications be discontinued forthwith\",\r\n      \"No stand-alone software applications shall be developed for payments and receipts in Ministries\/Departments\",\r\n      \"Every Ministry develop its own payment application\",\r\n      \"All digital payments be routed through State Treasuries\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1.15<\/b> \u2014 the advisory was issued 'to ensure that no stand-alone software applications shall be developed for payments and receipts in Ministries\/Departments under their control and the proposal for integration of such existing applications with PFMS platform are forwarded to the O\/o CGA'. Existing applications are thus to be integrated, not discontinued.\"\r\n  },\r\n  {\r\n    id: 37,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Government's commitment to undertaking gender audits is stated in the:\",\r\n    options: [\r\n      \"Ninth Five Year Plan\",\r\n      \"Tenth Five Year Plan\",\r\n      \"Eleventh Five Year Plan\",\r\n      \"Twelfth Five Year Plan\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1.16<\/b> \u2014 'The Eleventh Five Year Plan (2007-12) states the Government's commitment to undertaking gender audits', and in recent years some efforts have been made by a few agencies, including the Ministry of Women and Child Development, to intervene in the audit phase of the budget cycle.\"\r\n  },\r\n  {\r\n    id: 38,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Gender Budgeting, as a tool for achieving gender mainstreaming, was adopted by the Government of India in:\",\r\n    options: [\r\n      \"2001\",\r\n      \"2005\",\r\n      \"2007\",\r\n      \"2014\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1.16<\/b> \u2014 'Gender Budgeting as a tool for achieving gender mainstreaming has been adopted by the Government of India in 2005.' The Eleventh Five Year Plan covering 2007-12 subsequently stated the commitment to undertaking gender audits.\"\r\n  },\r\n  {\r\n    id: 39,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Gender Budgeting entails dissection of the Government Budgeting to ensure that:\",\r\n    options: [\r\n      \"A fixed percentage of the budget is earmarked for women\",\r\n      \"The priorities of women and men are taken into account and gender commitments are translated into budgetary commitments\",\r\n      \"Separate accounts are maintained for expenditure on women-specific schemes\",\r\n      \"Gender audit replaces the conventional financial audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1.16<\/b> \u2014 'It entails dissection of the Government Budgeting to ensure that the priorities of women (and men) are taken into account and the gender commitments are translated in to budgetary commitments.'\"\r\n  },\r\n  {\r\n    id: 40,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The need for an internal audit function in Ministries\/Departments primarily stems from the need for objective feedback to Government through periodic review of:\",\r\n    options: [\r\n      \"Risks, internal controls and governance\",\r\n      \"Receipts, payments and balances\",\r\n      \"Budget estimates and revised estimates\",\r\n      \"Staffing patterns and delegation of powers\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.2.1<\/b> \u2014 'The need for an Internal Audit function in Ministries\/ Departments primarily stems from the need for objective feedback to Government through periodic review of risks, internal controls and governance.' These three subject matters recur throughout the Handbook as the domain of internal audit.\"\r\n  },\r\n\r\n  {\r\n    id: 43,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following functions of internal audit as an appraisal activity provided as an assurance service to the Central Civil Ministries\/Departments:\\n1. Examining the adequacy of internal control\\n2. Evaluating the adequacy of internal control\\n3. Monitoring the adequacy of internal control\\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 1.3.2<\/b> \u2014 'Internal Audit can also be explained as an appraisal activity, which is established or provided as an assurance service to the Central Civil Ministries\/Departments. Its functions include examining, evaluating and monitoring the adequacy of internal control.'\"\r\n  },\r\n\r\n  {\r\n    id: 45,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Mission for Internal Audit, stating what the Internal Audit Wings aspire to accomplish within their Ministry, is required to be articulated by:\",\r\n    options: [\r\n      \"The Audit Committee of the Ministry\",\r\n      \"The Internal Audit Wings in the Civil Ministries\/Departments\",\r\n      \"The Internal Audit Division in the Office of the Controller General of Accounts\",\r\n      \"The Integrated Financial Adviser\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4.1<\/b> \u2014 'The Internal Audit Wings (IAWs) in Civil Ministries\/Departments are expected to articulate their Mission for Internal Audit which states what IAWs aspire to accomplish within their Ministry.' The example given is enhancing and protecting organizational value by providing risk-based and objective assurance, advice and insight.\"\r\n  },\r\n  {\r\n    id: 46,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following which internal audit provides in order to enhance and protect organizational value:\\n1. Risk-based and objective assurance\\n2. Advice\\n3. Insight\\n4. Concurrence in financial proposals\\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>Para 1.4.1<\/b> \u2014 the illustrative mission is 'To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.' Concurrence in financial proposals is a function of financial advice and forms no part of the internal audit mission.\"\r\n  },\r\n\r\n  {\r\n    id: 48,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following basic principles of internal audit included in the internal audit guidelines issued by the Controller General of Accounts:\\n1. Integrity\\n2. Competence, proficiency and due professional care\\n3. Objectivity and quality\\n4. Effective communication and insight\\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 1.5.2<\/b> \u2014 'These guidelines include basic principles of internal audit as integrity, competence, proficiency and due professional care, objectivity, quality, effective communication and insight.' All four groups listed in the question therefore find place in the para.\"\r\n  },\r\n\r\n  {\r\n    id: 50,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The principal stakeholder of Government audit is the:\",\r\n    options: [\r\n      \"Parliament\",\r\n      \"General public\",\r\n      \"Audit Committee of the Ministry\",\r\n      \"Comptroller and Auditor General of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.6.1.2<\/b> \u2014 'The principal stakeholder of Government audit is the general public.' Effective Government internal auditing is accordingly said to provide the objective analysis and information required to make the decisions necessary to help create a better future for the public by reducing the risks to achieving the Government's objectives.\"\r\n  },\r\n  {\r\n    id: 51,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The overarching objective of the Internal Audit Guidelines is to:\",\r\n    options: [\r\n      \"Decrease audit risk at the engagement level, whilst also providing an overall opinion on a Ministry's portfolio of significant risks\",\r\n      \"Prescribe the form in which the accounts of the Ministry are to be kept\",\r\n      \"Fix the periodicity of audit of every auditable unit\",\r\n      \"Lay down the qualifications for appointment of internal auditors\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.6.1.3<\/b> \u2014 'The overarching objective of the Internal Audit Guidelines (IAGs) is to decrease Audit Risk in internal audit at Ministries both at an engagement level, whilst also providing an overall opinion on a particular Ministry's portfolio of significant risks.'\"\r\n  },\r\n\r\n  {\r\n    id: 53,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Type of Internal Audit Guideline)\\nA. General Guidelines\\nB. CGA Level Guidelines\\nC. Ministry Level Guidelines\\nD. Engagement Level Guidelines\\nList-II (Purpose)\\n1. Promote effective audit in Central Civil Ministries\\n2. Minimize audit risk while performing the engagement\\n3. Create a platform for providing objective and risk based assurance\\n4. Assist the Pr. CCA\/CCA\/CA in their capacity as CAE in managing the internal audit activity at individual Ministries\",\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 1.6.1.4<\/b> \u2014 General Guidelines create a platform for providing objective and risk based assurance; CGA Level Guidelines promote effective audit in Central Civil Ministries; Ministry Level Guidelines assist the Pr. CCA\/CCA\/CA in their capacity as CAE in managing the internal audit activity at individual Ministries; and Engagement Level Guidelines minimize audit risk while performing the engagement.\"\r\n  },\r\n  {\r\n    id: 54,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following as the purpose of the Internal Audit Guidelines:\\n1. Guiding the Internal Audit Wings in carrying out an effective internal audit through objective risk based assurance in the areas of governance, risk management and control processes\\n2. Providing a set of best practices which mitigate audit risk to within a tolerable level\\n3. Establishing the basis for the evaluation of internal audit performance\\n4. Fostering improved organizational processes and operations\\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 1.6.1.5<\/b> sets out all four purposes at clauses (a) to (d). The tolerable level of audit risk referred to in clause (b) is the level 'specified by the Ministry's Audit Committee'.\"\r\n  },\r\n  {\r\n    id: 55,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Audit risk, as explained in the context of the Internal Audit Guidelines, is the risk of:\",\r\n    options: [\r\n      \"Failure to complete the audit within the prescribed timeline\",\r\n      \"Giving a false positive or a false negative\",\r\n      \"Selecting a sample which is not representative of the population\",\r\n      \"Loss of audit records before the report is issued\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.6.1.5(b)<\/b> \u2014 'Audit risk is the risk of giving false positives (i.e. giving a positive assurance over a subject matter when there is a substantial issue) or a false negative (where an adverse opinion is given on a subject matter while the actual conditions are satisfactory).'\"\r\n  },\r\n\r\n  {\r\n    id: 58,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"In the Internal Audit Guidelines, the word 'must' is used to specify:\",\r\n    options: [\r\n      \"An unconditional requirement\",\r\n      \"A requirement from which deviation is permissible on functional judgment\",\r\n      \"A recommendation of best practice\",\r\n      \"A requirement applicable only to the Chief Audit Executive\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.6.1.7<\/b> \u2014 'the IAGs use the word \\\"must\\\" to specify an unconditional requirement and the word \\\"should\\\" where conformance is expected unless, when applying functional judgment, circumstances justify deviation.'\"\r\n  },\r\n  {\r\n    id: 59,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following statements regarding the application of the Internal Audit Guidelines:\\n1. They apply to individual internal auditors as well as to the internal audit activity.\\n2. All internal auditors are accountable for conforming with the guidelines related to individual objectivity, proficiency and due functional care.\\n3. The Pr. CCA\/CCA\/CA in their capacity as CAE are additionally accountable for the internal audit activity's overall conformance.\\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 1.6.1.8<\/b> \u2014 all three statements reproduce the provision. Individual auditors answer for their own objectivity, proficiency and due functional care and for the standards relevant to their job responsibilities; the CAE answers additionally for the overall conformance of the internal audit activity.\"\r\n  },\r\n  {\r\n    id: 60,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"In the Internal Audit Guidelines, the word 'Program' is used to denote:\",\r\n    options: [\r\n      \"Only centrally sponsored schemes of the Ministry\",\r\n      \"Only those activities which are covered by the annual audit plan\",\r\n      \"Programs, schemes, departments, units, processes, structures, PSUs and any other auditable unit at the Ministry\",\r\n      \"Only the programmes implemented through State Governments\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.6.1.9<\/b> \u2014 'In the IAGs, the word Program is used to denote programs, schemes, departments, units, processes, structures, PSUs and any other auditable unit at the Ministry which is the subject matter under internal audit.' The expression is thus used in the widest sense.\"\r\n  },\r\n  {\r\n    id: 61,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The Guidelines for Internal Auditing at Central Civil Ministries\/Departments comprise:\",\r\n    options: [\r\n      \"24 guidelines in 3 Sections\",\r\n      \"28 guidelines in 4 Sections\",\r\n      \"32 guidelines in 4 Sections\",\r\n      \"32 guidelines in 3 Sections\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.6.2.1<\/b> \u2014 'There are 32 guidelines in 4 Sections to ensure effective internal audit', namely Section A (General Guidelines), Section B (CGA Level Guidelines), Section C (Ministry Level Guidelines) and Section D (Guidelines for Performing Internal Audit Engagements).\"\r\n  },\r\n\r\n\r\n  {\r\n    id: 65,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Which one of the following is NOT a Ministry Level Guideline under Section C?\",\r\n    options: [\r\n      \"Internal Audit of Governance Processes\",\r\n      \"Receiving Technical Support from IA-CoE in the Office of the Controller General of Accounts\",\r\n      \"Establishing Best Practices in Government Internal Audit in India\",\r\n      \"Obtaining External Service Providers to support or complement the Internal Audit Activity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.6.2.1(II) and (III)<\/b> \u2014 'Establishing Best Practices in Government Internal Audit in India' is Guideline No. 10, a CGA Level Guideline in Section B. The other three are Guidelines Nos. 21, 20 and 22 respectively, all in Section C.\"\r\n  },\r\n  {\r\n    id: 66,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The generic risk and control matrices and related checklists for the various classifications of internal audit advisories are to be developed and continuously updated at the:\",\r\n    options: [\r\n      \"Internal Audit Wing of each Ministry\",\r\n      \"CGA's Internal Audit Centre of Excellence\",\r\n      \"Institute of Internal Auditors, India\",\r\n      \"Office of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section A, Introduction<\/b> \u2014 the advisories are classified as revenue, social development, operational and administrative, and 'for each classification, the generic risk and control matrices (RCM) and related checklists are to be developed and continuously updated\/improved at the CGA's Internal Audit Centre of Excellence (IA-COE).'\"\r\n  },\r\n  {\r\n    id: 67,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Under the guideline on internal auditing principles, the internal auditing principles on which the guidelines are based are framed and updated by the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Institute of Internal Auditors\",\r\n      \"Ministry's Audit Committee\",\r\n      \"Comptroller and Auditor General of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 1<\/b> \u2014 'The Controller General of Accounts (CGA) issues Internal Audit Guidelines for effective internal auditing, the compliance of which is mandatory. These Guidelines are based on internal auditing principles which are framed and updated by the CGA. These principles must be adhered to in all aspects of internal auditing.'\"\r\n  },\r\n  {\r\n    id: 68,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following core principles for the professional practice of internal auditing:\\n1. Demonstrates integrity\\n2. Is objective and free from undue influence\\n3. Aligns with the strategies, objectives and risks of the programs\\n4. Is appropriately positioned and adequately resourced\\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>Guideline No. 1<\/b> \u2014 all four appear in the list of core principles, the others being demonstration of competence and due professional care, demonstration of quality and continuous improvement, effective communication, provision of risk-based assurance, being insightful, proactive and future-focused, and promoting organizational improvement.\"\r\n  },\r\n\r\n \r\n  {\r\n    id: 71,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following ethical principles that guide the work of auditors who conduct audits:\\n1. The public interest\\n2. Integrity\\n3. Objectivity\\n4. Proper use of Government information, resources and positions\\n5. Professional behaviour\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4 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>Guideline No. 2<\/b> lists all five ethical principles \u2014 the public interest; integrity; objectivity; proper use of Government information, resources, and positions; and professional behaviour.\"\r\n  },\r\n  {\r\n    id: 72,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following which may constitute impairment to organizational independence and individual objectivity:\\n1. Personal conflict of interest\\n2. Scope limitations\\n3. Restrictions on access to records, personnel and properties\\n4. Resource limitations such as funding\\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>Guideline No. 3<\/b> \u2014 impairment 'may include, but is not limited to, personal conflict of interest, scope limitations, restrictions on access to records, personnel and properties and resource limitations such as funding.' The enumeration is illustrative, as the words 'not limited to' show.\"\r\n  },\r\n  {\r\n    id: 73,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Organizational independence and individual objectivity are required to be:\",\r\n    options: [\r\n      \"In fact alone\",\r\n      \"In appearance alone\",\r\n      \"In fact and appearance\",\r\n      \"Certified annually by the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Guideline No. 3<\/b> \u2014 'Also organizational independence and individual objectivity should be in fact and appearance.' An arrangement which is in truth unbiased but appears otherwise to an informed observer does not satisfy the guideline.\"\r\n  },\r\n  {\r\n    id: 74,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Independence is defined as the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the necessary degree of independence, the Chief Audit Executive has:\",\r\n    options: [\r\n      \"Direct and unrestricted access to senior management and the board\",\r\n      \"The right to sanction his own budget\",\r\n      \"Exemption from the administrative direction of the Ministry\",\r\n      \"The power to decide the terms of reference of every engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 3<\/b> \u2014 'To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the Chief Audit Executive has direct and unrestricted access to senior management and the board. This can be achieved through a dual-reporting relationship.'\"\r\n  },\r\n  {\r\n    id: 75,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"At the Central Civil Ministries, the Pr. CCA\/CCA\/CA in their capacity as CAE and the Internal Audit Wings are subject to the administrative direction of the:\",\r\n    options: [\r\n      \"Secretary of the Ministry\",\r\n      \"Integrated Financial Adviser\",\r\n      \"Controller General of Accounts\",\r\n      \"Audit Committee of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Guideline No. 3<\/b> \u2014 'At the Central Civil Ministries, the Pr. CCA\/CCA\/CA in their capacity as CAE and IAWs are subject to administrative direction of the Integrated Financial Advisor.' This is consistent with Para 1.1.7, under which overall responsibility for the Internal Audit Unit rests with the Financial Adviser and the Secretary.\"\r\n  },\r\n  {\r\n    id: 76,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following criteria, all of which the Chief Audit Executive must meet for a Ministry's Internal Audit Wing to be presumed free from organizational impairments to independence for reporting internally:\\n1. Is accountable to the Secretary\\n2. Reports the audit results to both the Secretary and the Audit Committee\\n3. Is located outside the staff or line management of the Ministry\\n4. Has access to the audit committee\\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>Guideline No. 3<\/b> \u2014 the Internal Audit Wing may be presumed free from organizational impairments if the CAE meets ALL of the stated criteria, which include the four listed here and, in addition, being sufficiently removed from political pressure to conduct audits and report findings, opinions and conclusions objectively without fear of political reprisal.\"\r\n  },\r\n  {\r\n    id: 77,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"In internal auditing, 'proficiency' is a collective term referring to the:\",\r\n    options: [\r\n      \"Knowledge, skills and other competencies required of internal auditors to effectively carry out their functional responsibilities\",\r\n      \"Academic qualifications prescribed for appointment as an internal auditor\",\r\n      \"Years of experience in the accounting organisation\",\r\n      \"Training man-days completed during the year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 4<\/b> \u2014 'Proficiency is a collective term that refers to the knowledge, skills and other competencies required of internal auditors to effectively carry out their functional responsibilities. It encompasses consideration of current activities, trends and emerging issues, to enable relevant advice and recommendations.'\"\r\n  },\r\n  {\r\n    id: 78,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following which internal auditors must consider in exercising due professional care:\\n1. Extent of work needed to achieve the engagement's objectives\\n2. Relative complexity, materiality or significance of matters to which assurance procedures are applied\\n3. Adequacy and effectiveness of governance, risk management and control processes\\n4. Cost of assurance in relation to potential benefits\\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>Guideline No. 4<\/b> \u2014 all four are listed, along with the probability of significant errors, fraud or non-compliance. Due professional care is thus a matter of proportioning the audit effort to the objectives, complexity, risk and cost involved.\"\r\n  },\r\n  {\r\n    id: 79,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Internal auditors must be alert to the significant risks that might affect objectives, operations or resources. However:\",\r\n    options: [\r\n      \"Assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified\",\r\n      \"Due professional care guarantees the identification of all significant risks\",\r\n      \"The identification of risks is exclusively the responsibility of management\",\r\n      \"Risks below the materiality limit need not be considered at all\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 4<\/b> \u2014 'However, assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified.' Due professional care is therefore a standard of diligence, not a warranty of result.\"\r\n  },\r\n  {\r\n    id: 80,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following which auditors must document as significant decisions resulting from professional judgement:\\n1. Decisions affecting audit objectives, scope and methodology\\n2. Findings\\n3. Conclusions and recommendations\\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>Guideline No. 5<\/b> \u2014 'Auditors must document significant decisions that affect audit objectives, scope and methodology; findings; conclusions and recommendations resulting from professional judgement.'\"\r\n  },\r\n  {\r\n    id: 81,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The internal audit activity must evaluate and contribute to the improvement of the organization's governance, risk management and control processes using:\",\r\n    options: [\r\n      \"A systematic, disciplined and risk-based approach\",\r\n      \"A transaction-by-transaction verification approach\",\r\n      \"The approach prescribed by the auditee unit\",\r\n      \"A cyclical approach covering each unit once a year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 7<\/b> \u2014 'The internal audit activity must evaluate and contribute to the improvement of the organization's governance, risk management, and control processes using a systematic, disciplined and risk-based approach.' The guideline adds that credibility and value are enhanced when auditors are proactive and their evaluations offer new insights and consider future impact.\"\r\n  },\r\n  {\r\n    id: 82,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Determining whether risk management processes are effective is a judgment resulting from the internal auditor's assessment that:\\n1. Organizational objectives support and align with the organization's mission\\n2. Significant risks are identified and assessed\\n3. Appropriate risk responses are selected that align risks with the organization's risk appetite\\n4. Relevant risk information is captured and communicated in a timely manner across the organization\\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>Guideline No. 7<\/b> \u2014 all four assessments are listed. The guideline adds that the internal audit activity may gather the information supporting this assessment during multiple engagements, the results of which, viewed together, provide an understanding of the organization's risk management processes and their effectiveness.\"\r\n  },\r\n  {\r\n    id: 83,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"When assisting management in establishing or improving risk management processes, internal auditors must:\",\r\n    options: [\r\n      \"Refrain from assuming any management responsibility by actually managing risks\",\r\n      \"Take over the management of the significant risks identified\",\r\n      \"Restrict themselves to financial risks\",\r\n      \"Obtain the prior approval of the Audit Committee for each intervention\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 7<\/b> \u2014 'When assisting management in establishing or improving risk management processes, internal auditors must refrain from assuming any management responsibility by actually managing risks.' Guideline No. 8 states the same principle for advisory services, where the internal auditor should maintain objectivity and not assume management responsibility.\"\r\n  },\r\n  {\r\n    id: 84,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Based on the engagement objectives, the Internal Audit Wing performs:\",\r\n    options: [\r\n      \"Assurance services and advisory services\",\r\n      \"Assurance services alone\",\r\n      \"Advisory services alone\",\r\n      \"Certification services and assurance services\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 'Based on the Engagement Objectives, the Internal Audit Wing (IAW) performs assurance services (to meet audit objectives) and advisory services. These services are performed by using the appropriate frameworks and procedures.'\"\r\n  },\r\n  {\r\n    id: 85,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Generally, how many parties participate in assurance services?\",\r\n    options: [\r\n      \"Two\",\r\n      \"Three\",\r\n      \"Four\",\r\n      \"Five\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 three parties participate in assurance services: the process owner, that is the person or group directly involved with the subject matter; the internal auditor, who makes the assessment; and the user, who uses the assessment. Advisory services generally involve only two parties.\"\r\n  },\r\n  {\r\n    id: 86,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Advisory services are generally performed:\",\r\n    options: [\r\n      \"At the specific request of the Ministry\/Department, their nature and scope being subject to agreement with the Ministry\/Department\",\r\n      \"At the initiative of the internal auditor, who determines their scope\",\r\n      \"Only where an assurance engagement has revealed a control weakness\",\r\n      \"Only with the prior approval of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 'Advisory services are generally performed at the specific request of Ministry\/ Department. The nature and scope of the advisory engagement is subject to agreement with the Ministry\/Department.' Advisory engagements are usually undertaken to decrease risk or improve the opportunities for achieving the programme objectives.\"\r\n  },\r\n  {\r\n    id: 87,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"When performing advisory services, the internal auditor should:\",\r\n    options: [\r\n      \"Maintain objectivity and not assume management responsibility\",\r\n      \"Assume responsibility for implementing the advice given\",\r\n      \"Refrain from making any recommendation\",\r\n      \"Report the advice to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 'When performing advisory services the internal auditor should maintain objectivity and not assume management responsibility.' The same limitation appears in Guideline No. 7 in relation to assisting management with risk management processes.\"\r\n  },\r\n  {\r\n    id: 88,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following procedures which may be used for meeting audit objectives:\\n1. Examination\\n2. Review\\n3. Agreed-upon procedures\\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>Guideline No. 8<\/b> \u2014 'The procedures used for meeting audit objectives can either be examination, review or agreed upon procedures.' The framework and procedures actually used depend upon the objectives to be tested, the audit objectives varying widely from assessment of programme effectiveness, economy and efficiency to risk and internal control evaluation and compliance review.\"\r\n  },\r\n  {\r\n    id: 89,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"In a review of a performance area, the internal auditor does sufficient testing to:\",\r\n    options: [\r\n      \"Express an opinion that the subject matter conforms to the criteria in all material respects\",\r\n      \"Express a conclusion whether any information came to his attention that the subject matter is not based on or in conformity with the criteria\",\r\n      \"Report findings without any opinion or conclusion\",\r\n      \"Certify the accuracy of the underlying data\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 'In a review of any performance area, the internal auditor does sufficient testing to express a conclusion whether any information came to his\/her attention that the subject matter is not based on or in conformity with the criteria.' A review therefore yields a negative form of conclusion, as against the positive opinion of an examination.\"\r\n  },\r\n  {\r\n    id: 90,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"In an agreed-upon procedure engagement, the internal auditor:\",\r\n    options: [\r\n      \"Expresses an opinion on the subject matter\",\r\n      \"Expresses a conclusion on the subject matter\",\r\n      \"Does not express an opinion or a conclusion, but only reports the findings based on the procedure applied\",\r\n      \"Certifies conformance with the criteria in all material respects\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 'In An agreed-upon procedure engagement, the Internal Auditor does not express an opinion or a conclusion but only reports the findings based on the Agreed-upon procedure applied.'\"\r\n  },\r\n  {\r\n    id: 91,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"Consider the following on which internal audit focuses while performing assurance services, namely whether governance, risk management and control processes provide reasonable assurance that:\\n1. Significant programs, plans and business objectives will be achieved\\n2. Financial, managerial and operating information is accurate, reliable and timely\\n3. Resources are acquired economically and used efficiently\\n4. Assets are safeguarded\\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>Guideline No. 8<\/b> \u2014 all four are listed, along with compliance by the organization with guidelines, procedures, contracts and applicable laws and regulations. These five points define the focus of assurance services.\"\r\n  },\r\n  {\r\n    id: 92,\r\n    chapter: \"HB CH 1: INTRODUCTION TO INTERNAL AUDIT IN CENTRAL CIVIL MINISTRIES\/DEPARTMENTS\",\r\n    question: \"The quality of internal audit and the performance of the Internal Audit Wings is to be assured by:\",\r\n    options: [\r\n      \"Establishing an Audit Committee in the Ministry and through an external review conducted by the Office of the Controller General of Accounts\",\r\n      \"An annual inspection by the Comptroller and Auditor General\",\r\n      \"Self-certification by the Head of each Audit Team\",\r\n      \"Peer review by the Internal Audit Wing of another Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Guideline No. 8<\/b> \u2014 quality and performance 'should be assured by instituting an effective oversight mechanism in the Ministry by establishing an Audit Committee in the Ministry and through an external review conducted by the office of Controller General of Accounts.'\"\r\n  },\r\n  {\r\n    id: 93,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Traditionally, the focus of internal audit in Government has been on:\",\r\n    options: [\r\n      \"Performance and outcome evaluation\",\r\n      \"Compliance with rules, regulations, guidelines and procedures\",\r\n      \"Risk based assurance to the Audit Committee\",\r\n      \"Gender budgeting and social audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.1<\/b> \u2014 'Traditionally, the focus of internal audit in Government has been on compliance with rules, regulations, guidelines and procedures.' The change in focus took place with the Revised Charter of Financial Advisors issued in June 2006, which enlarged the remit of internal audit.\"\r\n  },\r\n  {\r\n    id: 94,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The change in focus of internal audit, enlarging its remit beyond compliance, took place with the:\",\r\n    options: [\r\n      \"Yardi Committee report of 1973\",\r\n      \"Redefined Charter of Financial Advisers issued in June 2006\",\r\n      \"General Financial Rules, 2017\",\r\n      \"Guidelines issued by the Institute of Internal Auditors\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.1<\/b> \u2014 'The change in focus took place with the Revised Charter of Financial Advisors, issued by Ministry of Finance in June 2006, where the remit of Internal Audit was enlarged.' Internal auditors are now expected to focus on evaluation of controls with reference to risks.\"\r\n  },\r\n  {\r\n    id: 95,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following types of audit now conducted by Internal Audit Wings:\\n1. Regularity\/compliance audit\\n2. Propriety audit\\n3. Performance audit\\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 2.1.2<\/b> \u2014 'Internal Audit Wings (IAWs) now conduct three types of audit viz. regularity\/ compliance audit, propriety audit and performance audit. They do so by following both the traditional approach and, increasingly overtime, the Risk based internal audit methodology (RBIA).'\"\r\n  },\r\n  {\r\n    id: 96,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following specific areas to which due consideration is given while preparing the internal audit plan for programs\/schemes:\\n1. Information Technology\\n2. Risk Management\\n3. Governance processes\\n4. Gender equality\\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 2.1.2<\/b> \u2014 'due consideration is given to specific areas relevant to Government, as Information Technology (IT), Risk Management, Governance processes, Gender equality and review of Anti-fraud measures.' Review of anti-fraud measures is the fifth such area.\"\r\n  },\r\n  {\r\n    id: 97,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"During Compliance Audit, the focus is on verifying that expenditure conforms to:\",\r\n    options: [\r\n      \"The laws, rules, regulations and orders governing the power to incur and sanction expenditure and the procedure for Government transactions\",\r\n      \"The outcome budget of the Ministry alone\",\r\n      \"The Ministry's own internal guidelines alone\",\r\n      \"The risk appetite fixed by the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1.3.1<\/b> \u2014 'During Compliance audit, focus is on verifying that the expenditure conforms to the laws, rules, regulations and orders governing the power to incur and sanction expenditure and the procedure to be followed in dealing with Government transactions.'\"\r\n  },\r\n  {\r\n    id: 98,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"In addition to expenditure, Compliance Audit also verifies whether the rules and orders regulating:\",\r\n    options: [\r\n      \"The gender budgeting norms of the Ministry are complied with\",\r\n      \"The conditions of service, pay and allowances and pensions of Government employees are adhered to\",\r\n      \"The IT security policy of the Ministry are complied with\",\r\n      \"The scheme guidelines of implementing agencies are complied with\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.3.1<\/b> \u2014 such audits 'also verify whether the rules and orders regulating the conditions of service and pay and allowances and pensions of Government employees are adhered to.'\"\r\n  },\r\n  {\r\n    id: 99,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Where the internal auditor notices instances of deviation from rules or orders during a Compliance Audit, the responsibility for further action in the matter rests with:\",\r\n    options: [\r\n      \"The internal auditor himself\",\r\n      \"The Ministries\/Departments concerned\",\r\n      \"The Audit Committee\",\r\n      \"The Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.3.2<\/b> \u2014 the internal auditor is expected to bring deviations to notice and suggest remedial measures, but 'the responsibility for further action in the matter rests with Ministries\/Departments.'\"\r\n  },\r\n  {\r\n    id: 100,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"During Propriety Audit, a review may be carried out of actions or events which suggest improper expenditure or waste of resources, even if such expenditure is:\",\r\n    options: [\r\n      \"Incurred by an implementing agency outside the Ministry\",\r\n      \"Below the materiality limit fixed for the engagement\",\r\n      \"Covered under rules and no obvious irregularity may appear to have been committed\",\r\n      \"Certified by the statutory auditor as regular\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.1.4.1<\/b> \u2014 such a review may be carried out 'even if such expenditure is covered under rules and no obvious irregularity may appear to have been committed.' Propriety audit thus goes beyond mere regularity.\"\r\n  },\r\n  {\r\n    id: 101,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Propriety Audit, according to Hallam, extends beyond the formality of the expenditure to its:\",\r\n    options: [\r\n      \"Wisdom, faithfulness and economy\",\r\n      \"Legality, timeliness and adequacy\",\r\n      \"Accuracy, completeness and validity\",\r\n      \"Efficiency, effectiveness and equity\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1.4.1<\/b> \u2014 Propriety Audit \\\"'extends beyond the formality of the expenditure, to its wisdom, faithfulness and economy' (Hallam).\\\"\"\r\n  },\r\n  {\r\n    id: 102,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Financial Audit, conducted as a part of Propriety Audit, involves a review of financial transactions to identify:\",\r\n    options: [\r\n      \"The gender sensitivity of the Ministry's monitoring systems\",\r\n      \"Cases of improper or infructuous expenditure which may have been incurred in conformity with existing rules and regulations\",\r\n      \"The technical soundness of the Ministry's IT infrastructure\",\r\n      \"The staffing pattern of the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.4.3<\/b> \u2014 'Financial Audit: Review of Financial transactions always has a test of propriety, to identify cases of improper or infructuous expenditures which may have been incurred in conformity with existing rules and regulations.'\"\r\n  },\r\n  {\r\n    id: 103,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following forms which Financial Audit, as part of Propriety Audit, can take:\\n1. Grant and contract audits\\n2. Fraud and financial irregularity audits\\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 2.1.4.4<\/b> \u2014 Financial Audit can take the form of (a) 'Grant and contract audits, that are designed to evaluate compliance with the conditions of grants, the contracting process and third party contractual performance', or (b) 'Fraud and financial irregularity audits, that are designed to verify the existence and magnitude of suspected fraud and financial irregularities.'\"\r\n  },\r\n  {\r\n    id: 104,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"A fraud and financial irregularity audit may be requested to be conducted by internal audit as a result of:\",\r\n    options: [\r\n      \"A specific direction of the Comptroller and Auditor General\",\r\n      \"A routine rotation of audit units in the annual plan\",\r\n      \"Discovery or suspicion of a fraud or financial irregularity having taken place\",\r\n      \"The lapse of the sanctioned budget grant\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.1.4.4(b)<\/b> \u2014 'Internal audit may be requested to conduct a fraud and financial irregularity audit as a result of discovery or suspicion of a fraud or financial irregularity having taken place. It may be noted that IAWs are expected to have sufficient knowledge to identify indicators of fraud.'\"\r\n  },\r\n  {\r\n    id: 105,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The focus of Performance Audit is to ascertain whether:\",\r\n    options: [\r\n      \"The stated objectives of Ministries\/Departments have been achieved with due regard to economy and efficiency in expenditure\",\r\n      \"The expenditure has been sanctioned by the competent authority\",\r\n      \"The accounts of the Ministry have been correctly compiled\",\r\n      \"The scheme has been notified within the prescribed timeline\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1.5.1<\/b> \u2014 Performance Audit ascertains 'whether the stated objectives of Ministries\/Departments have been achieved with due regard to economy and efficiency in expenditure. This audit examines the relationship between inputs, outputs and outcomes in development schemes and programmes.'\"\r\n  },\r\n  {\r\n    id: 106,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"In assessing the effectiveness objective of a Performance Audit, the availability of gender dis-aggregated data is:\",\r\n    options: [\r\n      \"Relevant only where the scheme is exclusively for women\",\r\n      \"A necessary pre-requisite for measuring effectiveness\",\r\n      \"Immaterial to the assessment of effectiveness\",\r\n      \"Required only in a gender audit and not in a performance audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.5.1(a)<\/b> \u2014 under the effectiveness objective, which evaluates programme accomplishments, 'Availability of gender dis-aggregated data is a necessary pre-requisite for measuring effectiveness.'\"\r\n  },\r\n  {\r\n    id: 107,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Which objective of Performance Audit examines productivity, unit cost or indicators such as utilization rates, backlogs or service wait times?\",\r\n    options: [\r\n      \"Effectiveness\",\r\n      \"Efficiency\",\r\n      \"Economy\",\r\n      \"Data reliability\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1.5.1(b)<\/b> \u2014 'Efficiency \u2014 examines productivity, unit cost or indicators such as utilization rates, backlogs or service wait times. Do operations maximize outputs in relation to costs and other resource inputs?'\"\r\n  },\r\n  {\r\n    id: 108,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The Performance Audit objective which examines the extent to which a Government operation has minimized its use of inputs consistent with the quality needs of the programme is:\",\r\n    options: [\r\n      \"Effectiveness\",\r\n      \"Efficiency\",\r\n      \"Economy\",\r\n      \"Risk assessment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.1.5.1(c)<\/b> \u2014 'Economy \u2014 examines the extent to which a Government operation has minimized its use of inputs (e.g., money, staff resources, equipment or facilities) consistent with the quality needs of the program.'\"\r\n  },\r\n  {\r\n    id: 109,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The Performance Audit objective of 'data reliability' assesses:\",\r\n    options: [\r\n      \"The validity of a competitive procurement process\",\r\n      \"The accuracy of the Ministry's annual financial statements\",\r\n      \"Internal controls and reporting for non-financial matters, such as performance measures\",\r\n      \"The political and societal risks facing the programme\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.1.5.1(d)<\/b> \u2014 'Data reliability \u2014 assesses internal controls and reporting for nonfinancial matters, such as performance measures.'\"\r\n  },\r\n  {\r\n    id: 110,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"In the broadest context of Performance Audit, the 'risk assessment' objective recognises that in Government, risks go beyond normal financial and operational risks and can include:\",\r\n    options: [\r\n      \"Political and societal risks\",\r\n      \"Only risks relating to information technology\",\r\n      \"Only risks relating to procurement\",\r\n      \"Only risks flagged by the statutory auditor\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1.5.1(e)<\/b> \u2014 'Risk assessment \u2014 In the Government, risks go beyond normal financial and operational risks and can include political and societal risks', such as the political and economic consequences of the public's perception of fair and equitable treatment of citizens.\"\r\n  },\r\n  {\r\n    id: 111,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following objectives which a Performance Audit, in its broadest context, might assess:\\n1. Effectiveness\\n2. Efficiency\\n3. Economy\\n4. Data reliability\\n5. Risk assessment\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4 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 2.1.5.1<\/b> lists all five objectives \u2014 effectiveness, efficiency, economy, data reliability and risk assessment \u2014 as matters which performance audit objectives might assess in their broadest context.\"\r\n  },\r\n  {\r\n    id: 112,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following considerations kept in mind by Internal Audit Wings while conducting tests on programmes\/schemes for a Performance Audit:\\n1. Whether the performance measurement benchmarks are based on established norms or current frameworks\\n2. Whether the ERM system in the programme exists, is being followed and is effective\\n3. Whether the quality of management reports and information flow are adequate for prompt decision making\\n4. Whether the outcomes are determinable and reported upon\\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 2.1.5.2<\/b> lists all four considerations, of which the second \u2014 'Whether the ERM system in that program exists, is being followed and effective? Whether adequate monitoring controls exist?' \u2014 links Performance Audit to the RBIA methodology discussed in the paras that follow.\"\r\n  },\r\n  {\r\n    id: 113,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The Revised Charter of Financial Advisors issued in June 2006 changed the focus in Central Ministries from conducting internal audits of all areas on a predetermined periodicity to:\",\r\n    options: [\r\n      \"A focus exclusively on compliance and propriety audit\",\r\n      \"An emphasis on internal audits prioritised on the basis of their criticality and risks to achievement of the Ministry's objectives\",\r\n      \"Audit of only those units audited by the Comptroller and Auditor General\",\r\n      \"A fixed annual cycle covering every auditable unit once\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.1<\/b> \u2014 the Revised Charter changed the focus 'to an emphasis on internal audits prioritised on the basis of their criticality and risks to achievement of the Ministry's\/Department's Guidelines and plans.' Over the years internal auditing has moved to a 'Risk-based approach' where auditing priority is set by ranking risks that impede organisational objectives.\"\r\n  },\r\n  {\r\n    id: 114,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"While compliance, propriety and performance reviews are types of audit, Risk Based Internal Audit is:\",\r\n    options: [\r\n      \"A checklist-based technique confined to IT audit\",\r\n      \"A fourth type of audit distinct from compliance, propriety and performance audit\",\r\n      \"A methodology for planning and conducting internal audits, starting by assessing the Enterprise Risk Management system at the specific Program\/scheme\",\r\n      \"A statutory requirement under the General Financial Rules\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.1<\/b> \u2014 'Risk based internal audit (RBIA) is a methodology for planning and conducting internal audits and it starts by assessing the Enterprise Risk Management (ERM) system at the specific Program\/scheme.'\"\r\n  },\r\n  {\r\n    id: 115,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"At Ministries, the responsibility for maintaining an effective Enterprise Risk Management system rests with the:\",\r\n    options: [\r\n      \"Office of the Controller General of Accounts\",\r\n      \"Internal Audit Wing\",\r\n      \"Audit Committee\",\r\n      \"Program\/scheme Office\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2.2<\/b> \u2014 'At Ministries, the Program\/ scheme Office has the responsibility for maintaining an effective ERM system.' While following the RBIA methodology, the first step is that internal audit comments on the risk maturity at the programme, giving an assessment of the ERM activity as feedback to the Programme office.\"\r\n  },\r\n  {\r\n    id: 116,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Risk Based Internal Audit is defined as a methodology that:\",\r\n    options: [\r\n      \"Links internal auditing to the external audit conducted by the Comptroller and Auditor General\",\r\n      \"Links internal auditing to the Ministry's overall risk management framework\",\r\n      \"Links internal auditing exclusively to financial risks\",\r\n      \"Links internal auditing to the sample size determined statistically\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2.3<\/b> \u2014 'Risk Based Internal Audit (RBIA) is defined as \\\"a methodology that links internal auditing to the Ministry's overall risk management framework\\\". This methodology allows internal auditing to provide assurance to management that the risk management processes are managing risk effectively.'\"\r\n  },\r\n  {\r\n    id: 117,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Where the risk management framework of a Programme is not strong or does not exist, the Pr. CCAs\/CCAs\/CAs in their capacity as CAEs and their Internal Audit Wings are expected to:\",\r\n    options: [\r\n      \"Confine the audit to compliance issues alone\",\r\n      \"Decline to audit that programme until a framework is put in place\",\r\n      \"Refer the matter to the Comptroller and Auditor General\",\r\n      \"Promote risk management to improve the system of internal control\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2.4<\/b> \u2014 'Where the risk management framework is not strong or does not exist, the Pr. CCAs\/CCAs\/CAs in their capacity as CAEs and their IAWs need to promote risk management to improve the system of internal control.' Where required, Programme Office staff needs to be trained sufficiently in the ERM framework.\"\r\n  },\r\n  {\r\n    id: 118,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Under the RBIA methodology, where the risk maturity of a programme\/scheme is assessed as low, the Internal Audit Wing would:\",\r\n    options: [\r\n      \"Use the Programme's own risk register without independent assessment\",\r\n      \"Decline to audit the programme until the risk maturity improves\",\r\n      \"Report the risk management deficiencies in the ERM, provide advisory services to train Programme officers to prepare a risk register, and prepare the internal audit plan based on the risk assessment carried out by the internal auditor\",\r\n      \"Escalate the matter directly to the Audit Committee for a special audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2.6<\/b> \u2014 'Where the Risk maturity is assessed low, IAWs would report the Risk management deficiencies in the ERM, provide advisory services to train Program officers to prepare risk register and prepare the Internal Audit Plan based on the Risk assessment carried out by the internal auditor.'\"\r\n  },\r\n  {\r\n    id: 119,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Under the RBIA methodology, where the risk maturity of a programme\/scheme is assessed as adequate, the Internal Audit Wing would:\",\r\n    options: [\r\n      \"Defer the audit to the following financial year\",\r\n      \"Disregard the Programme's own risk register and prepare an independent one\",\r\n      \"Confine the audit strictly to compliance matters\",\r\n      \"Use the Programme's risk register, identify significant risks and include them in the internal audit plan for review\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2.6<\/b> \u2014 'Where the Risk maturity is assessed as adequate, the IAW would use the Program's risk register, identify significant risks and include in the Internal Audit plan for review.' The internal audit strategy under RBIA thus depends upon the risk maturity of the programme\/scheme.\"\r\n  },\r\n  {\r\n    id: 120,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\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 2.3.1<\/b> \u2014 'The implementation and ongoing operation of RBIA has three stages wherein the CAE shall: a. Assess the risk maturity of the Ministry\/Department. b. Prepare an Internal audit plan. c. Carry out individual risk based audits.'\"\r\n  },\r\n  {\r\n    id: 121,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Arrange the following stages of RBIA in their correct order:\\n1. Preparing an internal audit plan\\n2. Assessing the risk maturity of the Ministry\/Department\\n3. Carrying out individual risk based audits\",\r\n    options: [\r\n      \"2 - 1 - 3\",\r\n      \"1 - 2 - 3\",\r\n      \"2 - 3 - 1\",\r\n      \"3 - 2 - 1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.3.1<\/b> \u2014 the three stages run: assessing the risk maturity of the Ministry\/Department; preparing an internal audit plan; and carrying out individual risk based audits.\"\r\n  },\r\n  {\r\n    id: 122,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Risk is defined as:\",\r\n    options: [\r\n      \"The certainty of loss arising from a transaction\",\r\n      \"The probability of a control failing to detect an error\",\r\n      \"The possibility of an event occurring that will have an adverse impact on the achievement of an organisation's objectives\",\r\n      \"The variance between the sanctioned budget and actual expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.1.1<\/b> \u2014 'Risk is defined as the possibility of an event occurring that will have an adverse impact on the achievement of an organisation's objectives.'\"\r\n  },\r\n  {\r\n    id: 123,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Every risk has two components, namely:\",\r\n    options: [\r\n      \"Inherent risk and control risk\",\r\n      \"Frequency and materiality\",\r\n      \"Cause and consequence\",\r\n      \"Likelihood and impact\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.1.1<\/b> \u2014 'Every risk has two components, namely likelihood and impact. Hence, it is necessary that each risk identified is assessed and measured in terms of its impact (significance) and likelihood of occurrence (probability).'\"\r\n  },\r\n  {\r\n    id: 124,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following questions to be asked while analysing risks:\\n1. What can go wrong?\\n2. What is the probability of it going wrong?\\n3. What are the consequences?\\nWhich of the above correspond respectively to risk identification, risk likelihood and risk impact?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"None of the above\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.1.2<\/b> \u2014 'i. What can go wrong? (Risk Identification) ii. What is the probability of it going wrong? (Risk Likelihood) iii. What are the consequences? (Risk Impact)'.\"\r\n  },\r\n  {\r\n    id: 125,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Year-end expenditure, being driven by considerations to avoid lapse of budget, may necessitate:\",\r\n    options: [\r\n      \"A reduction in the sample size\",\r\n      \"Suspension of audit for that quarter\",\r\n      \"Closer monitoring of controls\",\r\n      \"Exclusion of that expenditure from the audit universe\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.1.3<\/b> \u2014 'year-end expenditure may be driven by considerations to avoid lapse of budget and hence may necessitate closer monitoring of controls.'\"\r\n  },\r\n  {\r\n    id: 126,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Each Ministry\/Department needs to identify its own risks as well as parameters for their categorisation as:\",\r\n    options: [\r\n      \"Acceptable or Unacceptable\",\r\n      \"Critical, Major or Minor\",\r\n      \"Financial, Operational or Reputational\",\r\n      \"High, Medium or Low\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.1.4<\/b> \u2014 'Each Ministry\/Department needs to identify its own risks as well as parameters for their categorisation as High, Medium or Low. Refer Figure 1 for an indicative categorisation of risk likelihood.'\"\r\n  },\r\n  {\r\n    id: 127,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The usual method of scoring risks is to assign a level or score to:\",\r\n    options: [\r\n      \"The materiality and sample size of the audit\",\r\n      \"The consequence and likelihood of the risk\",\r\n      \"The inherent risk alone, residual risk being disregarded\",\r\n      \"The auditee unit's staffing strength\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.2.1<\/b> \u2014 'The usual method of scoring risks is to assign a level (e.g. high, medium, low) or score (e.g. 1 to 3) to the consequence and likelihood of the risk.'\"\r\n  },\r\n  {\r\n    id: 128,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Where a numerical value from 1 to 3 is assigned to consequence and likelihood, and the two are combined by multiplication, the highest possible risk score on that basis would be:\",\r\n    options: [\r\n      \"3\",\r\n      \"6\",\r\n      \"9\",\r\n      \"12\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.2.1<\/b> \u2014 'the score of the highest risk would be 9 on this basis, when using a 1 to 3 scoring range.' Any risk scoring 6 or above would be considered a key risk requiring action to manage it.\"\r\n  },\r\n  {\r\n    id: 129,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"On a 1-to-3 scoring range, a risk is considered a key risk requiring that action be taken to manage it where its score is:\",\r\n    options: [\r\n      \"3 or above\",\r\n      \"6 or above\",\r\n      \"9 or above\",\r\n      \"Equal to the maximum score of 9\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.2.1<\/b> \u2014 'Any risk scoring 6 or above would be considered as a key risk and action must be taken to manage the risk.'\"\r\n  },\r\n  {\r\n    id: 130,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Both inherent and residual risks are scored. In a numerical scoring system, the difference between these two scores is known as the:\",\r\n    options: [\r\n      \"Materiality index\",\r\n      \"Control score, the assessment of control effectiveness or the control co-efficient\",\r\n      \"Sampling coefficient\",\r\n      \"Risk appetite index\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.2.2<\/b> \u2014 'Both inherent and residual risks are scored. In a numerical scoring system, the difference between these scores is known as the control score, the assessment of control effectiveness or the control co-efficient. The higher the control score, the more important the control.'\"\r\n  },\r\n  {\r\n    id: 131,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"A higher control score, being the difference between the inherent and residual risk scores, indicates that the control is:\",\r\n    options: [\r\n      \"Redundant and may be dispensed with\",\r\n      \"Less important\",\r\n      \"More important\",\r\n      \"Unrelated to the risk being measured\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.2.2<\/b> \u2014 'The higher the control score, the more important the control.' Since risks now have a numerical value, they can be sorted to show the greatest inherent risks, the greatest residual risks, or those with the greatest control scores.\"\r\n  },\r\n  {\r\n    id: 132,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The clear identification and assessment of risks, and the appropriate response to them, need to be formally documented in a:\",\r\n    options: [\r\n      \"Quality Assurance Programme\",\r\n      \"Compliance Certificate\",\r\n      \"Preliminary Survey Report\",\r\n      \"Risk Register\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.3.1<\/b> \u2014 'These need to be formally documented in a Risk Register, an example of which is specified in EXHIBIT VI.'\"\r\n  },\r\n  {\r\n    id: 133,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"According to INTOSAI, internal control, simply defined, is the process by which an organization:\",\r\n    options: [\r\n      \"Certifies its annual financial statements\",\r\n      \"Governs its activities to effectively and efficiently accomplish its mission\",\r\n      \"Detects and punishes fraud committed by its employees\",\r\n      \"Complies with the directions of its external auditor\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.4.1<\/b> \u2014 'Simply defined, internal control is the process by which an organization governs its activities to effectively and efficiently accomplish its mission. \u2014 INTOSAI.'\"\r\n  },\r\n  {\r\n    id: 134,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Controls address a risk and comprise actions taken by which of the following to manage risks and increase the likelihood of achieving established objectives and goals?\\n1. The Ministry\/Department\\n2. The Audit Committee\\n3. Other parties\\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 2.4.4.2<\/b> \u2014 'They comprise actions taken by Ministry\/Department, the Audit Committee, and other parties to manage risks and increase the likelihood that established objectives and goals will be achieved.'\"\r\n  },\r\n  {\r\n    id: 135,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Segregation of duties, dual cheque signing authority and a purchase policy are examples of which type of control?\",\r\n    options: [\r\n      \"Preventive\",\r\n      \"Detective\",\r\n      \"Reconstructive\",\r\n      \"Compensating\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4.4.2(I)<\/b> \u2014 'Preventive \u2014 Prevents or minimizes errors \/ irregularities from occurring. Examples: Segregation of duties, Dual cheque signing authority, Purchase Policy.'\"\r\n  },\r\n  {\r\n    id: 136,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Bank reconciliation, audit and physical verification of fixed assets are examples of which type of control?\",\r\n    options: [\r\n      \"Preventive\",\r\n      \"Detective\",\r\n      \"Reconstructive\",\r\n      \"Corrective\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.4.2(II)<\/b> \u2014 'Detective \u2014 Highlight errors or irregularities after they have occurred. Example: Bank reconciliation, Audit, Physical Verification of Fixed Assets.'\"\r\n  },\r\n  {\r\n    id: 137,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Disaster recovery procedures, which provide effective backup, are an example of which type of control?\",\r\n    options: [\r\n      \"Preventive\",\r\n      \"Detective\",\r\n      \"Reconstructive\",\r\n      \"Compensating\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.4.2(III)<\/b> \u2014 'Reconstructive \u2014 Which provide effective backup. Example: Disaster Recovery Procedures.'\"\r\n  },\r\n  {\r\n    id: 138,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following risk response strategies:\\n1. Transfer\\n2. Tolerate\\n3. Terminate\\n4. Treat\\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 2.4.5.1<\/b> \u2014 after identifying and evaluating risks, the response strategies available are 'i. transfer, ii. tolerate, iii. terminate, or iv. treat the risk.' These are also known as the 4 T's of responding to risks.\"\r\n  },\r\n  {\r\n    id: 139,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The four risk response strategies of transfer, tolerate, terminate and treat are collectively known as:\",\r\n    options: [\r\n      \"The ERM diagram\",\r\n      \"The COSO framework\",\r\n      \"The RBIA methodology\",\r\n      \"The 4 T's of responding to risks\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.5.2<\/b> \u2014 'These are also known as the 4 T's of responding to risks.'\"\r\n  },\r\n  {\r\n    id: 140,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Obtaining insurance is given as an example of which risk response strategy?\",\r\n    options: [\r\n      \"Tolerating the risk\",\r\n      \"Transferring the risk\",\r\n      \"Terminating the risk\",\r\n      \"Treating the risk\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.5.2<\/b> \u2014 'Obtaining insurance is an example of transferring the risk.'\"\r\n  },\r\n  {\r\n    id: 141,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"A risk may be tolerated where:\",\r\n    options: [\r\n      \"The risk has already materialised once in the past\",\r\n      \"The risk arises from a Government scheme funded from the Consolidated Fund\",\r\n      \"The cost of appropriate control is so high as to outweigh the consequential benefits, or the adverse outcome from the risk is inconsequential\",\r\n      \"The Audit Committee has not yet met to consider the risk\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.5.2<\/b> \u2014 'A risk may also be tolerated, if the cost of appropriate control is so high as to outweigh the consequential benefits, or when the adverse outcome from the risk is inconsequential.'\"\r\n  },\r\n  {\r\n    id: 142,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Termination of a risk, which may sometimes call for cessation of the activity itself, may be necessitated where:\",\r\n    options: [\r\n      \"The risk has been documented in the Risk Register\",\r\n      \"The cost of insuring the risk is lower than the premium quoted\",\r\n      \"The risk is capable of being scored on a numerical scale\",\r\n      \"There is a likelihood that the presence of such risk may result in grave consequences or even complete failure of the project\/scheme\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.5.2<\/b> \u2014 'Termination of a risk may be necessitated if there is likelihood that presence of such risk may result in grave consequences or even in complete failure of the project\/scheme.' The Handbook notes that cessation of the activity is a decision not always possible in Governments because of political and social sensitivities.\"\r\n  },\r\n  {\r\n    id: 143,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Even after instituting necessary controls, some risk may still remain. It may be advisable to tolerate such 'residual risk', especially where:\",\r\n    options: [\r\n      \"The residual risk has not been formally documented\",\r\n      \"The residual risk exceeds the inherent risk\",\r\n      \"The costs to eliminate the residual risk are very high and it is found to be within acceptable limits\",\r\n      \"The Audit Committee has not been consulted\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.5.4<\/b> \u2014 'Some risks may still remain, even after instituting necessary controls, but it may be advisable to tolerate such \\\"residual risk\\\" especially if the costs to eliminate these are very high and they are found to be within acceptable limits.'\"\r\n  },\r\n  {\r\n    id: 144,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"'Acceptable risk' is a risk that is understood and tolerated usually because:\",\r\n    options: [\r\n      \"It arises from a scheme implemented through a State Government\",\r\n      \"It has been certified as acceptable by the statutory auditor\",\r\n      \"It falls below the materiality threshold fixed for the audit\",\r\n      \"The cost or difficulty of implementing an effective countermeasure exceeds the expectation of loss\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.5.4<\/b> \u2014 'Acceptable risk is a risk that is understood and tolerated usually because the cost or difficulty of implementing an effective countermeasure exceeds the expectation of loss. What is \\\"acceptable risk\\\" is a judgement that is exercised by the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 145,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Since controls have associated costs, it is important to ensure that:\",\r\n    options: [\r\n      \"Every identified risk is fully eliminated regardless of cost\",\r\n      \"The benefits of risk reduction are greater than the cost of controls\",\r\n      \"Controls are designed only for financial risks\",\r\n      \"The cost of controls is borne entirely by the implementing agency\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4.5.4<\/b> \u2014 'Since controls have associated costs, it is important to ensure that the benefits of risk reduction are greater than the cost of controls.'\"\r\n  },\r\n  {\r\n    id: 146,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Internal audit gives reasonable assurance that risks have been identified, assessed and 'controlled' or managed within acceptable levels, that is:\",\r\n    options: [\r\n      \"Fixed uniformly across all Ministries by the CGA\",\r\n      \"Equal to the materiality limit of the audit\",\r\n      \"Within the risk appetite of the Ministry\",\r\n      \"Determined solely by the Audit Committee's charter\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4.5.5<\/b> \u2014 internal audit gives reasonable assurance that risks 'have been identified, assessed and \\\"controlled\\\" or managed within acceptable levels i.e. within the \\\"risk appetite\\\" of the Ministry.'\"\r\n  },\r\n  {\r\n    id: 147,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The primary difference between the traditional and modern approach to internal audit lies in the explicit recognition of the concepts of:\",\r\n    options: [\r\n      \"\\\"Assurance\\\", \\\"advisory\\\" and \\\"consulting\\\"\",\r\n      \"\\\"Materiality\\\", \\\"sampling\\\" and \\\"audit evidence\\\"\",\r\n      \"\\\"Compliance\\\", \\\"propriety\\\" and \\\"performance\\\"\",\r\n      \"\\\"Risks\\\", \\\"controls\\\" and \\\"risk management\\\"\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4.5.6<\/b> \u2014 'The primary difference between the traditional and modern approach to Internal Audit lies in the explicit recognition of the concepts of \\\"risks\\\", \\\"controls\\\", \\\"risk management.\\\" Hence the internal auditor's understanding and proficiency in the area of Risk Management is a pre-requisite for modern internal audit practice.'\"\r\n  },\r\n  {\r\n    id: 148,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Internal control is an integral process operated by a Ministry\/Department and designed to address risks so as to provide reasonable assurance that, in pursuit of the Ministry's mission, which of the following general objectives are achieved?\\n1. Executing orderly, ethical, economical, efficient, effective and equitable operations\\n2. Fulfilling accountability obligations\\n3. Complying with applicable laws and regulations\\n4. Safeguarding resources against loss, misuse and damage\\nSelect the correct answer using the code given below:\",\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 2.5.1.1<\/b> lists all four general objectives \u2014 orderly, ethical, economical, efficient, effective and equitable operations; fulfilling accountability obligations; complying with applicable laws and regulations; and safeguarding resources against loss, misuse and damage.\"\r\n  },\r\n  {\r\n    id: 149,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The internal control framework widely accepted across organisations and countries has been developed by the:\",\r\n    options: [\r\n      \"International Organisation of Supreme Audit Institutions (INTOSAI)\",\r\n      \"Committee of Sponsoring Organizations (COSO)\",\r\n      \"Institute of Internal Auditors (IIA)\",\r\n      \"Chartered Institute of Public Finance and Accountancy (CIPFA)\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.5.1.2<\/b> \u2014 'The Committee of Sponsoring Organizations (COSO) has developed an internal control framework that is widely accepted across organisations and countries, the world over.'\"\r\n  },\r\n  {\r\n    id: 150,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following key concepts of the COSO framework:\\n1. Control environment\\n2. Risk assessment\\n3. Control activities\\n4. Information and communication\\n5. Monitoring\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4 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 2.5.1.2<\/b> lists all five key concepts of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring.\"\r\n  },\r\n  {\r\n    id: 151,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"According to the COSO Framework, responsibility for internal controls rests with:\",\r\n    options: [\r\n      \"Everyone in a Ministry\/Department, to some extent\",\r\n      \"The Chief Audit Executive alone\",\r\n      \"The Audit Committee alone\",\r\n      \"Only those employees who handle cash transactions\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.5.1.3<\/b> \u2014 'According to the COSO Framework, everyone in a Ministry\/Department has responsibility for internal controls to some extent. Virtually all employees produce information used in the internal control system or take other actions needed to affect control.'\"\r\n  },\r\n  {\r\n    id: 152,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The commitment of people in the Ministry\/Department, especially those at the top, is critical to the implementation of internal controls, and is reflected in the:\",\r\n    options: [\r\n      \"Monitoring component\",\r\n      \"Risk assessment component\",\r\n      \"Control environment\",\r\n      \"Information and communication component\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.5.1.3<\/b> \u2014 'The commitment of people in the Ministry\/Department, especially those at the top, is critical to implementation of internal controls within that Ministry\/Department. This control environment sets the tone of the Ministry and includes integrity, ethical values of the individuals and of the Ministry as a whole.'\"\r\n  },\r\n  {\r\n    id: 153,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Under the COSO Framework, risk assessment is the process of identifying and analysing relevant risks which threaten achievement of objectives and:\",\r\n    options: [\r\n      \"Ranking the Ministry against other Ministries\",\r\n      \"Certifying the accounts of the Ministry\",\r\n      \"Fixing the sample size for the audit\",\r\n      \"Determining the appropriate response\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.5.1.4<\/b> \u2014 'Risk assessment is the process of identifying and analysing relevant risks, which threaten achievement of objectives and determining the appropriate response.'\"\r\n  },\r\n  {\r\n    id: 154,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following elements of risk assessment under the COSO Framework:\\n1. Risk identification\\n2. Risk evaluation\\n3. Risk acceptance\\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 2.5.1.4<\/b> \u2014 'Elements of risk assessment are risk identification, risk evaluation (assessing the likelihood and significance of the risk and then categorising the risk as High, Medium or Low) and risk acceptance (understanding and defining the level of risk the Ministry\/Department is able to live with).'\"\r\n  },\r\n  {\r\n    id: 155,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Under the COSO Framework, 'risk acceptance' as an element of risk assessment means:\",\r\n    options: [\r\n      \"Formally accepting every risk without a response strategy\",\r\n      \"Understanding and defining the level of risk the Ministry\/Department is able to live with\",\r\n      \"Transferring all risks to an external insurer\",\r\n      \"Deferring risk assessment to the following financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.5.1.4<\/b> \u2014 risk acceptance is 'understanding and defining the level of risk the Ministry\/Department is able to live with. This is important because control activities designed to mitigate risks have a cost and hence it may sometimes be prudent to live with a risk.'\"\r\n  },\r\n  {\r\n    id: 156,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Control activities are primarily of two types, namely:\",\r\n    options: [\r\n      \"Manual Controls and Automated Controls\",\r\n      \"Financial Controls and Non-financial Controls\",\r\n      \"Preventive Controls and Detective Controls\",\r\n      \"Entity-level Controls and Transaction-level Controls\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.5.1.5<\/b> \u2014 'Control activities are primarily of two types \u2014 Preventive Controls (prevent a risk from occurring) and Detective Controls (controls that help to discover inaccuracies, misconduct etc.).'\"\r\n  },\r\n  {\r\n    id: 157,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Barring entry of unauthorised personnel in Government offices, segregation of duties and limiting access to sensitive information are given as examples of:\",\r\n    options: [\r\n      \"Preventive Controls\",\r\n      \"Detective Controls\",\r\n      \"Reconstructive Controls\",\r\n      \"Corrective Controls\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.5.1.5<\/b> \u2014 Preventive Controls 'prevent a risk from occurring \u2014 e.g. barring entry of unauthorised personnel in Government offices, segregation of duties, limiting access to sensitive information.'\"\r\n  },\r\n  {\r\n    id: 158,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Preparing bank reconciliation statements, and monitoring and supervision, are examples of:\",\r\n    options: [\r\n      \"Preventive Controls\",\r\n      \"Detective Controls\",\r\n      \"Reconstructive Controls\",\r\n      \"Governance Controls\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.5.1.5<\/b> \u2014 Detective Controls 'help to discover inaccuracies, misconduct etc. \u2014 e.g. preparing bank reconciliation statements, monitoring and supervision etc.'\"\r\n  },\r\n  {\r\n    id: 159,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Consider the following examples of control activities:\\n1. Segregation of duties\\n2. Authorization of transactions\\n3. Retention of records\\n4. IT application 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>Para 2.5.1.5<\/b> lists all four, along with supervision or monitoring of operations, physical safeguards, top-level reviews and IT security controls, as examples of control activities.\"\r\n  },\r\n  {\r\n    id: 160,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"'IT application controls', as a category of control activity, are controls over information processing enforced by IT applications, such as:\",\r\n    options: [\r\n      \"Passwords and review of access logs\",\r\n      \"Edit checks to validate data entry, accounting for transactions in numerical sequences and comparing file totals with control accounts\",\r\n      \"Cameras, locks and physical barriers\",\r\n      \"Periodic operational reviews and key performance indicators\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.5.1.5<\/b> \u2014 'IT application controls \u2014 Controls over information processing enforced by IT applications, such as edit checks to validate data entry, accounting for transactions in numerical sequences and comparing file totals with control accounts.' Passwords and access log review are given as examples of IT security controls, a distinct category.\"\r\n  },\r\n  {\r\n    id: 161,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"For controls to function effectively, the Ministry\/Department must receive feedback about control activities in a timely, reliable and also:\",\r\n    options: [\r\n      \"Quarterly manner\",\r\n      \"Confidential manner\",\r\n      \"Gender sensitive manner\",\r\n      \"Statutorily prescribed manner\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.5.1.6<\/b> \u2014 'For controls to function effectively, Ministry\/Department must receive feedback about control activities in a timely, reliable and also in a gender sensitive manner. Hence, communication should flow down, across and up the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 162,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Monitoring activities under the COSO Framework normally comprise:\",\r\n    options: [\r\n      \"Ongoing monitoring activities and\/or separate evaluations\",\r\n      \"Only separate evaluations conducted annually\",\r\n      \"Only ongoing monitoring built into daily operations\",\r\n      \"External review by the Comptroller and Auditor General alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.5.1.7<\/b> \u2014 'Monitoring activities normally comprise ongoing monitoring activities and\/or separate evaluations. The scope and frequency of separate evaluations will depend primarily on an assessment of risks and the effectiveness of ongoing monitoring procedures.'\"\r\n  },\r\n  {\r\n    id: 163,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Internal control is most effective when controls are:\",\r\n    options: [\r\n      \"\\\"Built in\\\" and not \\\"superimposed\\\" on the Ministry's\/Department's systems and operations\",\r\n      \"Designed exclusively by the Internal Audit Wing\",\r\n      \"Applied uniformly without regard to the nature of the risk\",\r\n      \"Reviewed only once at the time of their initial design\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.5.1.7<\/b> \u2014 'Internal control is most effective when controls are \\\"built in\\\" and not \\\"superimposed\\\" on the Ministry's\/Department's systems and operations. In built controls support quality and empowerment initiatives, avoid unnecessary costs and enable quick response to changing conditions.'\"\r\n  },\r\n  {\r\n    id: 164,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Internal Audit, itself a critical component of the internal control system, is entrusted with:\",\r\n    options: [\r\n      \"The review function of monitoring the internal control system\",\r\n      \"The function of designing controls for the Ministry\",\r\n      \"The function of sanctioning expenditure\",\r\n      \"The function of certifying the annual accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.5.1.8<\/b> \u2014 'Internal Audit, itself a critical component of the internal control system, is entrusted with this review function. As is evident, like all controls, internal audit activities also entail costs and hence... the internal audit function must also be conducted with due regard to these principles' of economy, efficiency and effectiveness.\"\r\n  },\r\n  {\r\n    id: 165,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"In order to meet growing stakeholder expectations around risk management, the Pr. CCAs\/CCAs in their role as CAEs and Internal Audit Wings are advised to strive to provide assurance on risk management:\",\r\n    options: [\r\n      \"As a whole, not just on individual risks\",\r\n      \"Only on the top three risks identified for the year\",\r\n      \"Only where the risk has already materialised\",\r\n      \"Only in respect of financial risks\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.6.1(c)<\/b> \u2014 CAEs and IAWs should 'Strive to provide assurance on risk management as a whole, not just on individual risks.'\"\r\n  },\r\n  {\r\n    id: 166,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The risk assessment underlying internal audit planning should be:\",\r\n    options: [\r\n      \"Updated as and when risks arise and not as per specified periodicity\",\r\n      \"Updated strictly once every financial year, regardless of new risks\",\r\n      \"Updated only when directed by the Audit Committee\",\r\n      \"Frozen for the duration of the 3-Year Rolling Audit Programme\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.6.1(j)<\/b> \u2014 'The risk assessment should be updated as and when risks arise and not as per specified periodicity.'\"\r\n  },\r\n  {\r\n    id: 167,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"While requests from a Ministry\/Department for a particular audit should typically be considered for inclusion in the audit plan, Internal Audit Wings must ensure that such requests do not:\",\r\n    options: [\r\n      \"Conflict with the Ministry's outcome budget\",\r\n      \"Exceed the man-days available under the annual plan\",\r\n      \"Divert valuable internal audit resources from higher-risk areas\",\r\n      \"Require the approval of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.6.1(k)<\/b> \u2014 'While requests from Ministry\/Department should typically be considered for an audit plan, be cautious to ensure such requests do not divert valuable internal audit resources from higher-risk areas.'\"\r\n  },\r\n  {\r\n    id: 168,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Information Technology Audit is used to evaluate an entity's information systems and the safeguards it has in place in order to protect these systems from:\",\r\n    options: [\r\n      \"The physical wear and tear of hardware\",\r\n      \"The recoveries pointed out by internal audit\",\r\n      \"Emerging new risks, including Cyber risk\",\r\n      \"The staffing shortage in the IT division\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.7.1.1<\/b> \u2014 'Information Technology Audit (IT Audit) is used to evaluate an entity's information systems and the safeguards it has in place in order to protect these systems from emerging new risks including Cyber risk.'\"\r\n  },\r\n  {\r\n    id: 169,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"IT Audits review attributes of data, namely:\",\r\n    options: [\r\n      \"Confidentiality, integrity and availability\",\r\n      \"Accuracy, timeliness and cost\",\r\n      \"Volume, velocity and variety\",\r\n      \"Storage, retrieval and backup\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.7.1.1<\/b> \u2014 'IT audits review attributes of data (confidentiality, integrity and availability), their physical storage, IT assets and resources (technological, physical and human resources) through review of General Controls, Application Controls, etc.'\"\r\n  },\r\n  {\r\n    id: 170,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Governance, for the purpose of internal audit of governance processes, is defined as the combination of processes and structures implemented by the Audit Committee to:\",\r\n    options: [\r\n      \"Inform, direct, manage and monitor the activities of the Ministry\/Department toward the achievement of its objectives\",\r\n      \"Certify the financial statements of the Ministry\",\r\n      \"Approve every transaction above the delegated financial powers\",\r\n      \"Appoint the Chief Audit Executive\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.7.2.1<\/b> \u2014 'Definition of Governance: \\\"The combination of processes and structures implemented by the Audit Committee to inform, direct, manage and monitor the activities of the Ministry\/Department toward the achievement of its objectives.\\\"'\"\r\n  },\r\n  {\r\n    id: 171,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Governance activities also include activities that ensure the Ministry's credibility, establish equitable provision of services and assure compliance with the code of conduct, thereby:\",\r\n    options: [\r\n      \"Reducing the risk of public corruption\",\r\n      \"Eliminating the need for a risk register\",\r\n      \"Substituting for the statutory audit\",\r\n      \"Fixing the tenure of the Chief Audit Executive\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.7.2.2<\/b> \u2014 governance activities 'would also include activities that ensure the Ministry's\/Department's credibility, establish equitable provision of services and assure that the code of conduct is complied with in accordance with Government rules, thereby reducing the risk of public corruption.'\"\r\n  },\r\n  {\r\n    id: 172,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The activities of the Internal Audit Wings need to be synergised to support the Ministry's efforts 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 alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.7.2.4<\/b> \u2014 'The IAWs' activities need to be synergised to support Ministry's\/Department's efforts to be accountable and transparent to the public while achieving their objectives effectively, efficiently, economically and ethically.'\"\r\n  },\r\n  {\r\n    id: 173,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Gender Audit is used to assess the accountability to and extent of Gender Budgeting accomplished, that is:\",\r\n    options: [\r\n      \"The integration of gender concerns into the Government's guidelines, strategies, programmes and schemes of all types\",\r\n      \"The proportion of women employed in the Ministry\",\r\n      \"The number of women beneficiaries covered under a scheme\",\r\n      \"The compliance of the Ministry with the Sexual Harassment of Women at Workplace Act\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.7.3.1<\/b> \u2014 'Gender Audit is used to assess the accountability to and extent of Gender Budgeting accomplished \u2014 the integration of gender concerns into the Government's guidelines, strategies, programmes and schemes of all types.'\"\r\n  },\r\n  {\r\n    id: 174,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"Gender Audit examines whether and at what level Gender Budgeting initiatives have been adopted in:\",\r\n    options: [\r\n      \"The planning, implementation and review of the guidelines and budgetary allocations of the Ministry\/Department\",\r\n      \"The recruitment rules of the Ministry alone\",\r\n      \"The procurement policy of the Ministry alone\",\r\n      \"The IT security policy of the Ministry alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.7.3.1<\/b> \u2014 Gender Audit 'examines whether and at what level Gender Budgeting initiatives have been adopted in the planning, implementation and review of the guidelines and budgetary allocations of the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 175,\r\n    chapter: \"HB CH 2: INTERNAL AUDITS, RISKS AND INTERNAL CONTROLS\",\r\n    question: \"The discharge of duties by internal auditors requires a change from a compliance-based approach to:\",\r\n    options: [\r\n      \"A risk based audit approach and also a gender sensitive approach\",\r\n      \"A purely financial audit approach\",\r\n      \"An approach confined to statutory compliance alone\",\r\n      \"An approach that dispenses with knowledge of governance processes\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.8.1<\/b> \u2014 'Discharge of duties by internal auditors requires not only a change from a compliance-based approach to a risk based audit approach, but also a gender sensitive approach. It also necessitates a detailed knowledge of good governance processes.'\"\r\n  },\r\n  {\r\n    id: 176,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The mission of the Internal Audit Division in the Office of the Controller General of Accounts, in the area of internal audit, is to provide for the profession of Government Internal Auditing in India:\",\r\n    options: [\r\n      \"Statutory oversight\",\r\n      \"Financial concurrence\",\r\n      \"Dynamic leadership\",\r\n      \"Administrative control\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.2.2<\/b> \u2014 the stated mission of the IAD in the O\/o CGA is to provide 'dynamic leadership' for the profession of Government Internal Auditing in India, which includes advocating and promoting the culture of objective and risk based assurance, providing professional education and development opportunities, researching and disseminating knowledge, and bringing together internal auditors from all Government bodies at Central and State level.\"\r\n  },\r\n  {\r\n    id: 177,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The oversight exercised by the Controller General of Accounts over the management of the internal audit function across all Central Civil Ministries\/Departments is effected by:\",\r\n    options: [\r\n      \"Laying down internal audit guidelines, propagating best practices and providing support to the Pr. CCAs\/CCAs\/CAs\",\r\n      \"Directly conducting the internal audit of every Ministry\",\r\n      \"Approving the annual budget of each Ministry\",\r\n      \"Nominating the members of every Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.5.1<\/b> \u2014 'The CGA is responsible for oversight over the management of the function of internal audit across all Central Civil Ministries\/Departments... This is effected by laying down internal audit guidelines, propagating best practices and providing support to Pr. CCAs\/CCAs\/CAs. This helps them to ensure proficiency in the management and conduct of their work in their capacity as Chief Audit Executives.'\"\r\n  },\r\n  {\r\n    id: 178,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Review on the performance of internal audit during the previous year is received in the Office of the Controller General of Accounts by:\",\r\n    options: [\r\n      \"15th January of the same year\",\r\n      \"15th February of the same year\",\r\n      \"31st March of the subsequent year\",\r\n      \"31st May of the subsequent year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.4.1<\/b> \u2014 'The Annual Review on the performance of Internal Audit during the previous year is received in O\/o CGA by 31st May of subsequent year.' The Annual Review compiled by the O\/o CGA is a consolidation of the Annual Reviews received from the Central Civil Ministries\/Departments in the prescribed format.\"\r\n  },\r\n  {\r\n    id: 179,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Compiled Annual Report on the performance of internal audit is submitted by the Office of the Controller General of Accounts to the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Public Accounts Committee of Parliament\",\r\n      \"Ministry of Finance, Department of Expenditure\",\r\n      \"Cabinet Secretariat\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.4.1<\/b> \u2014 'The Compiled Annual Report on the performance of the Internal Audit is submitted to the Ministry of Finance, Department of Expenditure.' The CGA has a direct relationship with the Secretary (Expenditure) and updates him on all important matters, which includes submission of the Annual Review.\"\r\n  },\r\n  {\r\n    id: 180,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The 'Annual Review at a Glance' submitted to the Secretary (Expenditure) reflects audit observations having financial implications above:\",\r\n    options: [\r\n      \"Rupees Ten Lakh\",\r\n      \"Rupees Fifty Lakh\",\r\n      \"Rupees One Crore\",\r\n      \"Rupees Five Crore\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.4.1<\/b> \u2014 'The \\\"Annual Review at a Glance\\\" includes the brief summary of important audit observations and also reflecting financial implications above Rupees One Crore is also prepared and submitted to the Secretary Expenditure.'\"\r\n  },\r\n  {\r\n    id: 181,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The impact of internal audit reflected in the Annual Review is brought out by quantifying:\",\r\n    options: [\r\n      \"The recoveries effected in pursuance of internal audit observations for the financial year under report\",\r\n      \"The man-days utilised on each audit engagement\",\r\n      \"The number of Audit Committee meetings held during the year\",\r\n      \"The training imparted to internal audit staff\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.4.1<\/b> \u2014 'The outcome of Internal Audit through quantifying the recoveries affected in pursuance to the observations of the Internal Audit for the Financial Year under report are also included in the Annual Review to reflect the impact of Internal Audit.' The Review otherwise depicts information on risk factors, functioning of control systems and financial irregularities in the shape of observations.\"\r\n  },\r\n  {\r\n    id: 182,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Audit Mandate and the powers granted to internal audit to achieve its stated objectives are formally documented in the:\",\r\n    options: [\r\n      \"Annual Audit Plan\",\r\n      \"Audit Committee's minutes\",\r\n      \"Risk and Audit Universe\",\r\n      \"Internal Audit Charter\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.6.1<\/b> \u2014 'The Internal Audit Charter formally documents the Audit Mandate and the powers granted to it to achieve the stated objectives.' A carefully developed Audit Mandate and Charter are critical for establishing an effective internal audit function and defining its duties.\"\r\n  },\r\n  {\r\n    id: 183,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following which the Internal Audit Charter does:\\n1. Defines the framework within which internal audit operates\\n2. Establishes the functional and administrative reporting lines of internal audit\\n3. Establishes the position of internal audit within the Ministry\/Department\\n4. Serves as the foundation for the Annual Audit Plan\\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 3.6.1<\/b> \u2014 'The Charter defines the framework within which internal audit operates, establishes the functional and administrative reporting lines of internal audit, establishes the position of internal audit within the Ministry\/Department and serves as the foundation for the Annual Audit Plan.'\"\r\n  },\r\n  {\r\n    id: 184,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Audit Committee constituted in a Ministry\/Department is chaired by the:\",\r\n    options: [\r\n      \"Financial Adviser\",\r\n      \"Chief Controller of Accounts\",\r\n      \"Secretary of the Ministry\/Department\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.6.2<\/b> \u2014 'Secretary of the Ministry\/ Department would Chair the Audit Committee, the other members of which would include Financial Advisor (Vice Chairperson), Chief Controller of Accounts\/Controller of Accounts (Convener\/Member Secretary) and Program Division Heads as members.'\"\r\n  },\r\n  {\r\n    id: 185,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"In the Audit Committee of a Ministry\/Department, the Chief Controller of Accounts\/Controller of Accounts functions as:\",\r\n    options: [\r\n      \"Chairperson\",\r\n      \"Vice Chairperson\",\r\n      \"Convener\/Member Secretary\",\r\n      \"External Subject Matter Expert\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.6.2<\/b> \u2014 the Secretary chairs, the Financial Adviser is Vice Chairperson, and the 'Chief Controller of Accounts\/Controller of Accounts (Convener\/Member Secretary)' completes the core membership, with Programme Division Heads as members. Subject matter experts, including a Gender Audit or Internal Audit Expert, may also be associated wherever necessary.\"\r\n  },\r\n  {\r\n    id: 186,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following statements regarding the Audit Committee of a Ministry\/Department:\\n1. The Financial Adviser is its Vice Chairperson.\\n2. Programme Division Heads are members.\\n3. A Gender Audit or Internal Audit Expert may be associated as a subject matter expert wherever necessary.\\n4. As an alternative, the mandate of an existing Standing Audit Committee may be enlarged to include oversight of the internal audit function.\\nWhich of the statements given 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 3.6.2<\/b> \u2014 all four statements reproduce the provision, including the alternative of enlarging 'the mandate of existing Standing Audit Committees to include oversight and stewardship of the Internal Audit function as one of its responsibilities.'\"\r\n  },\r\n  {\r\n    id: 187,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following as terms of reference of the Audit Committee:\\n1. Approve the Internal Audit Charter and establish the role, responsibility and structure of the internal audit function\\n2. Approve the Annual Internal Audit Plan\\n3. Evaluate performance of the Internal Audit Wing and offer guidance to improve its functioning\\n4. Determine modalities to resolve key audit issues brought out by the Internal Audit Wing\\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 3.6.3<\/b> lists all four among the terms of reference, along with ensuring development of an effective risk management system, supervising the overall functioning of the Internal Audit Wing and establishing priorities, providing strategic direction and facilitating resources, and ensuring that audit observations are implemented by audited units.\"\r\n  },\r\n  {\r\n    id: 188,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Which one of the following is NOT a term of reference of the Audit Committee of a Ministry\/Department?\",\r\n    options: [\r\n      \"Approving the Annual Internal Audit Plan\",\r\n      \"Providing strategic direction and facilitating availability of resources for the Internal Audit Wing\",\r\n      \"Conducting the statutory audit of the Ministry\/Department\",\r\n      \"Ensuring that internal audit observations and suggestions are implemented by audited units\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.6.3<\/b> lists eight terms of reference, none of which extends to statutory audit \u2014 that function remains with the Comptroller and Auditor General under the CAG's (DPC) Act, 1971. The Audit Committee's role is one of oversight and stewardship of the internal audit function.\"\r\n  },\r\n  {\r\n    id: 189,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Chief Audit Executive is required to put up a review of the internal audit function before the Audit Committee:\",\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 3.6.4<\/b> \u2014 'The Chief Audit Executive (Pr. CCA\/ CCA\/ CA) should put up a quarterly review of the Internal Audit function before the Audit Committee which would take up significant issues with the concerned divisions both in writing and in review meetings organized for this purpose.'\"\r\n  },\r\n  {\r\n    id: 190,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Where the Audit Committee assigns a special audit to the Chief Audit Executive, it may direct that for such audits the CAE would report:\",\r\n    options: [\r\n      \"Directly to the Audit Committee within a prescribed time-frame\",\r\n      \"To the Financial Adviser at the close of the financial year\",\r\n      \"To the Office of the Controller General of Accounts\",\r\n      \"Only through the regular quarterly review\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.6.4<\/b> \u2014 'Audit Committee may also assign special audits to the Chief Audit Executive (CAE) of the Ministry\/Department and may direct that for such audits CAE would report directly to the Audit Committee within a prescribed time-frame.'\"\r\n  },\r\n  {\r\n    id: 191,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The internal audit charter contained in the detailed Internal Audit Manual of each Ministry\/Department is required to be gender inclusive and approved by the:\",\r\n    options: [\r\n      \"Audit Committee\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Institute of Internal Auditors\",\r\n      \"Secretary (Expenditure), Ministry of Finance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.7.3<\/b> \u2014 'The detailed Internal Audit Manual of each Ministry\/Department should have an internal audit charter which is gender inclusive and is approved by the Audit Committee.' Approval of the Internal Audit Charter also figures among the terms of reference of the Audit Committee under Para 3.6.3(d).\"\r\n  },\r\n  {\r\n    id: 192,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The responsibility for sound financial management, requiring the Ministry to maintain full and proper records of financial transactions and to adopt systems and procedures affording better internal controls, is delineated to the Secretary as Chief Accounting Authority by:\",\r\n    options: [\r\n      \"Rule 70 of the General Financial Rules, 2017\",\r\n      \"Rule 72 of the General Financial Rules, 2017\",\r\n      \"Rule 236 of the General Financial Rules, 2017\",\r\n      \"Para 12.2.1 of the Civil Accounts Manual\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.7.1<\/b> \u2014 'Rule 70 of the GFR (2017) delineates the responsibility for sound financial management to the Secretary of the Ministry\/Department and states that being the Chief Accounting Authority s\/he shall ensure that his\/her Ministry or Department maintains full and proper records of financial transactions and adopt systems and procedures that will at all times afford better internal controls.'\"\r\n  },\r\n  {\r\n    id: 193,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Charter of Financial Advisers, which stipulates that Internal Audit Wings working under the control and supervision of CCAs\/CAs would move beyond compliance\/regulatory audit, was revised in:\",\r\n    options: [\r\n      \"1980\",\r\n      \"2006\",\r\n      \"2011\",\r\n      \"2017\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.1<\/b> \u2014 'The Charter of Financial Advisors has also been revised in 2006. The revised charter stipulates that Internal Audit Wings working under the control and supervision of CCAs\/CAs, would move beyond compliance\/regulatory audit and focus on' the five areas that follow.\"\r\n  },\r\n  {\r\n    id: 194,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following focus areas of Internal Audit Wings under the revised Charter of Financial Advisers:\\n1. Appraisal, monitoring and evaluation of individual schemes\\n2. Assessment of adequacy and effectiveness of internal controls and soundness of financial systems\\n3. Identification and monitoring of risk factors, including those contained in the Outcome Budget\\n4. Providing an effective monitoring system to facilitate mid-course corrections\\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 3.7.1<\/b> lists all four, along with a fifth \u2014 critical assessment of economy, efficiency and effectiveness of the service delivery mechanism to ensure value for money. Note that risk factors expressly include those contained in the Outcome Budget.\"\r\n  },\r\n  {\r\n    id: 195,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following controls with which internal audit is concerned in a Ministry\/Department:\\n1. Reliability and integrity of financial and operating information\\n2. Effectiveness and efficiency of operations\\n3. Safeguarding of assets\\n4. Compliance with laws, regulations and contracts\\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 3.7.4<\/b> \u2014 internal audit is concerned with controls that ensure reliability and integrity of financial and operating information; effectiveness and efficiency of operations; safeguarding of assets; and compliance with laws, regulations and contracts.\"\r\n  },\r\n  {\r\n    id: 196,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The responsibility for maintaining an adequate system of internal controls to manage risks which may adversely impact achievement of objectives rests with the:\",\r\n    options: [\r\n      \"Internal Audit Wing\",\r\n      \"Programme divisions\",\r\n      \"Audit Committee\",\r\n      \"Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'Programme divisions are responsible for maintaining an adequate system of internal controls to manage risks, which may adversely impact achievement of objectives. Internal audit would provide assurance services to the spending units, the programme divisions and the audit committee in terms of reviewing the adequacy of these systems of internal control.'\"\r\n  },\r\n  {\r\n    id: 197,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"While internal audit may play an advisory role in facilitating the development of effective systems of risk management and internal control, it must ensure that it does not:\",\r\n    options: [\r\n      \"Report its findings to the Audit Committee\",\r\n      \"Undertake special audits requested by programme divisions\",\r\n      \"Assume the role of management\",\r\n      \"Comment on risks impeding achievement of objectives\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'Internal audit may also play an advisory role in facilitating the development of effective systems of risk management and internal control, but ensure that it does not assume the role of management.' Subject to availability of resources, audit would also respond to programme divisions' requests for special audits having a specific and defined objective.\"\r\n  },\r\n  {\r\n    id: 198,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Internal audit in a Ministry\/Department is to have unfettered access to:\",\r\n    options: [\r\n      \"All officers, buildings, information, explanations and documentation required to discharge its audit responsibilities\",\r\n      \"Only the records specifically listed in the audit intimation\",\r\n      \"Only the records maintained by the Pay and Accounts Offices\",\r\n      \"Only records pertaining to the current financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'Internal Audit would have unfettered access to all officers, buildings, information, explanations and documentation required, to discharge the audit responsibilities in a comprehensive and effective manner.'\"\r\n  },\r\n  {\r\n    id: 199,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The results of the periodic review of the performance of internal audit conducted by the Pr. CCA\/CCA\/CA are required to be shared by the Chief Audit Executive with the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Public Accounts Committee\",\r\n      \"Audit Committee in the Ministry\/Department\",\r\n      \"Programme divisions audited during the year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'The performance of Internal Audit would also be periodically reviewed by Pr. CCA\/CCA\/CA. Results of this assessment will be shared by Chief Audit Executive with the Audit Committee in the Ministry\/Department.' Independence of the Internal Audit Wing is meanwhile ensured by providing a clear mandate to it.\"\r\n  },\r\n  {\r\n    id: 200,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The recommended allocation of working days between Risk Based Internal Audit of schemes and Compliance\/Regularity Audit is:\",\r\n    options: [\r\n      \"50% and 50%\",\r\n      \"60% for Risk Based Internal Audit and 40% for Compliance\/Regularity Audit\",\r\n      \"70% for Risk Based Internal Audit and 30% for Compliance\/Regularity Audit\",\r\n      \"40% for Risk Based Internal Audit and 60% for Compliance\/Regularity Audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 the guidelines issued by the O\/o CGA from time to time 'include recommendations for utilizing 60% of working days for Risk Based Internal Audit of Schemes and 40% of working days for Compliance\/Regularity Audit. The Planning for Compliance\/Regularity Audit or Risk Based Internal Audit should be made on Risk Based approach.'\"\r\n  },\r\n  {\r\n    id: 201,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Plan of a Ministry\/Department is required to be finalized by:\",\r\n    options: [\r\n      \"15th January every year\",\r\n      \"15th February every year\",\r\n      \"31st March every year\",\r\n      \"31st May every year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'To facilitate smooth conduct of Internal Audit engagements, Annual Audit Plan should be finalized by 15th January every year and a copy of the same should be endorsed to the Internal Audit Division O\/o Controller General of Accounts by 15th February.'\"\r\n  },\r\n  {\r\n    id: 202,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"A copy of the approved Annual Audit Plan is required to be sent to the Office of the Controller General of Accounts by:\",\r\n    options: [\r\n      \"15th January\",\r\n      \"15th February\",\r\n      \"31st March\",\r\n      \"31st May\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'A copy of approved Annual Audit Plan should be sent to O\/o Controller General of Accounts by 15th of February every year.' The plan itself is finalized by 15th January, and the Annual Audit Review goes to the O\/o CGA by 31st May \u2014 three distinct dates that are frequently confused.\"\r\n  },\r\n  {\r\n    id: 203,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"By 15th January every year, the Internal Audit Wing submits the Annual Audit Plan for the next financial year to the Audit Committee:\",\r\n    options: [\r\n      \"Directly, without any intermediate authority\",\r\n      \"Through the Financial Adviser\",\r\n      \"Through the Office of the Controller General of Accounts\",\r\n      \"Through the Head of the Programme Division\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'By 15th of January every year, Internal Audit Wing would submit an Annual Audit Plan, for the next financial year, through the Financial Advisor to the Audit Committee and thereafter perform the audits approved by the Audit Committee, in the manner defined in the audit manual.'\"\r\n  },\r\n  {\r\n    id: 204,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Plan is based on the risk assessments carried out by the Divisions. Where the Divisions have not completed the risk identification and categorisation exercise:\",\r\n    options: [\r\n      \"The audit of those Divisions is deferred to the following year\",\r\n      \"The Audit Committee itself carries out the risk categorisation\",\r\n      \"The Chief Audit Executive may make his own assessment and explain the same in the Annual Audit Plan\",\r\n      \"The plan is finalized without any risk assessment for those Divisions\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'Wherever the Divisions have not completed the risk identification and categorisation exercise, the Chief Audit Executive may make his\/ her own assessment in this regard and explain the same in the Annual Audit Plan.' The plan otherwise takes into account issues derived from the current audit strategy approved by the audit committee.\"\r\n  },\r\n  {\r\n    id: 205,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"All audit reports are required to be prepared within:\",\r\n    options: [\r\n      \"Three days\",\r\n      \"One week\",\r\n      \"Fifteen days\",\r\n      \"One month\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'All audit reports should be prepared within one week and issued immediately after the approval of Chief Audit Executive of the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 206,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Audit reports which have significant issues are circulated with the approval of the:\",\r\n    options: [\r\n      \"Chairman of the Audit Committee\",\r\n      \"Vice Chairman of the Audit Committee\",\r\n      \"Controller General of Accounts\",\r\n      \"Head of the audited Department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'Reports, which have significant issues, would be circulated with the approval of Vice Chairman of the Audit Committee.' The Vice Chairman of the Audit Committee is the Financial Adviser of the Ministry\/Department under Para 3.6.2.\"\r\n  },\r\n  {\r\n    id: 207,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Audit reports of a Ministry\/Department are addressed to the:\",\r\n    options: [\r\n      \"Head of Department, with endorsement to the concerned entity of the Ministry\/Department\",\r\n      \"Audit Committee, with endorsement to the Financial Adviser\",\r\n      \"Controller General of Accounts, with endorsement to the Secretary\",\r\n      \"Comptroller and Auditor General, with endorsement to the Head of Department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'Reports would be addressed to Head of Department with endorsement to concerned entity of the Ministry\/Department.' Programme divisions are required to take follow-up action on the report, and significant non-compliance is brought to the notice of the Audit Committee for adequate action.\"\r\n  },\r\n  {\r\n    id: 208,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Annual Audit Review of a Ministry\/Department, bringing out a summary of major observations of the year's internal audit work, is submitted to the Chairperson of the Audit Committee and also to the Office of the Controller General of Accounts by:\",\r\n    options: [\r\n      \"15th January\",\r\n      \"15th February\",\r\n      \"31st March\",\r\n      \"31st May\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'summary of major observations on the basis of work done by the Internal Audit parties during a financial year would be brought out in the Annual Audit Review for the Ministry\/Department and would be submitted to the Chairperson of the Audit Committee. This Annual Audit Review should also be submitted to the Office of Controller General of Accounts in the prescribed format by 31st May.'\"\r\n  },\r\n  {\r\n    id: 209,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Significant non-compliance by programme divisions with the follow-up action required on an internal audit report is brought to the notice of the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Audit Committee, for adequate action\",\r\n      \"Public Accounts Committee\",\r\n      \"Internal Audit Division in the Office of the CGA\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'The programme divisions would be required to take follow-up action on the audit report and significant non-compliance would be brought to the notice of the Audit Committee for adequate action.'\"\r\n  },\r\n  {\r\n    id: 210,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Chief Audit Executive of a Ministry\/Department reports to the Secretary:\",\r\n    options: [\r\n      \"Directly, without any intermediate authority\",\r\n      \"Through the Financial Adviser of the Ministry\/Department\",\r\n      \"Through the Controller General of Accounts\",\r\n      \"Through the Chairperson of the Audit Committee\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'CAE would report to the Secretary of the Ministry\/Department through Financial Advisor of the Ministry\/Department. Functionally, Internal Audit would report to an Audit Committee chaired by Secretary of the Ministry\/Department, with Financial Advisor... being its Vice Chairman and Chief Audit Executive (or an officer nominated by him) as its Member Secretary.'\"\r\n  },\r\n  {\r\n    id: 211,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Internal Audit Division set up in the Office of the Controller General of Accounts as an Inspection Wing is structured in three sections, namely:\",\r\n    options: [\r\n      \"Compliance, Propriety and Performance\",\r\n      \"Assurance, Advisory and Quality Assurance\",\r\n      \"Centre of Excellence, Planning and Coordination, and Inspection Wing\",\r\n      \"General Guidelines, Ministry Level Guidelines and Engagement Level Guidelines\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 an Inspection Wing (Internal Audit Division) has been set up in the office of the CGA to maintain requisite technical standards of accounting in the Departmentalized Accounting Offices, and 'The Internal Audit Division is structured in three sections viz. (i) Centre of Excellence (ii) Planning and coordination and (iii) Inspection Wing.'\"\r\n  },\r\n  {\r\n    id: 212,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following examples of statutory protection to safeguard the independence of internal audit activities:\\n1. Preventing the audited Ministry\/Department from interfering with the conduct of audit work, staffing of the audit activity and publication of the audit report\\n2. Ensuring the Chief Audit Executive reports to the highest executive level in the Government entity\\n3. Requiring that completed audit reports are made available to the public\\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 3.7.4<\/b> \u2014 all three are listed as examples of protection. Safeguarding auditor independence is stated to be particularly needed where the Internal Audit Wing reports to officials who may themselves be held accountable for significant problems.\"\r\n  },\r\n  {\r\n    id: 213,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Internal Audit Management Team of a Ministry\/Department, constituted for closer supervision of the internal audit function and to ensure quality assurance in audit engagements, is headed by the:\",\r\n    options: [\r\n      \"Secretary of the Ministry\/Department\",\r\n      \"Financial Adviser\",\r\n      \"Chief Audit Executive\",\r\n      \"Senior-most Accounts Officer of the Internal Audit Wing\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'The internal audit management team would be headed by Chief Audit Executive and would comprise key functionaries of the Accounts and Audit Wings of the Ministry\/Department.' It meets regularly to discuss execution of the approved Annual Audit Plan, coordinate the work programme of different audit teams and decide the approach to various audits.\"\r\n  },\r\n  {\r\n    id: 214,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"No auditor should audit his own decision, nor should he be involved in the audit of a unit where he may have worked within:\",\r\n    options: [\r\n      \"The past six months\",\r\n      \"The past one year\",\r\n      \"The past two years\",\r\n      \"The past three years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'No auditor should audit his own decision nor should he be involved in audit of a unit where he may have worked within the past one year.' The audit teams themselves comprise regular internal audit staff, staff from Pay and Accounts Offices not directly involved with payment and accounting of the auditee unit, other officials considered necessary, and Consultants hired as appropriate.\"\r\n  },\r\n  {\r\n    id: 215,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Staff drawn from Pay and Accounts Offices may form part of an internal audit team provided that they are:\",\r\n    options: [\r\n      \"Not directly involved with payment and accounting of the auditee unit\",\r\n      \"Of a rank not below that of Accounts Officer\",\r\n      \"Nominated by the Audit Committee\",\r\n      \"Posted in the Internal Audit Wing on a regular basis\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 audit teams comprise 'regular internal audit staff posted in the Internal Audit Wing of the Ministry\/Department, staff from Pay and Accounts Offices not directly involved with payment and accounting of the auditee unit, such other officials of the Ministry\/Department who may be considered necessary and Consultants who may be hired as appropriate.'\"\r\n  },\r\n  {\r\n    id: 216,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Special audit engagements undertaken by the Internal Audit Wing with defined Terms of Reference given by the executive wing of the Ministry are required to be:\",\r\n    options: [\r\n      \"Approved in advance by the Controller General of Accounts\",\r\n      \"Intimated to the Audit Committee in its next meeting\",\r\n      \"Excluded from the Annual Audit Plan permanently\",\r\n      \"Conducted only through outsourced service providers\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7.4<\/b> \u2014 'the Internal Audit Wing of the Ministry\/Department would take special audit engagements with defined Terms of Reference given by the executive wing of the Ministry\/Department. These special engagements would be intimated to the audit committee in the next meeting of the committee.'\"\r\n  },\r\n  {\r\n    id: 217,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following which the effective management of the internal audit activity by the Chief Audit Executive includes:\\n1. Establishing a risk-based plan to determine the priorities of the internal audit activity\\n2. Ensuring that internal audit resources are appropriate, sufficient and effectively deployed\\n3. Establishing guidelines and procedures to guide the internal audit activity\\n4. Relying upon the work of other internal and external assurance service providers to ensure proper coverage\\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 3.8.1.2<\/b> lists all four, along with communicating the activity's plans and resource requirements for review and approval, reporting periodically on purpose, authority, responsibility and performance, and ensuring that the activity evaluates and contributes to improvement of governance, risk management and control processes.\"\r\n  },\r\n  {\r\n    id: 218,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following circumstances in which the internal audit activity is regarded as effectively managed:\\n1. It achieves the purpose and responsibility included in the internal audit charter\\n2. It conforms with the Standards\\n3. Its individual members conform with the Code of Ethics and the Standards\\n4. It considers trends and emerging issues that could impact the Ministry\/Department\\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 3.8.2.2<\/b> lists all four circumstances, the obligation to effectively manage the activity so that it adds value to the Ministry being traced by footnote to IIA Standard 2000.\"\r\n  },\r\n  {\r\n    id: 219,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Besides communicating the internal audit activity's plans and resource requirements, including significant interim changes, for review and approval, the Chief Audit Executive must also communicate:\",\r\n    options: [\r\n      \"The names of the officials proposed to be deployed on each engagement\",\r\n      \"The impact of resource limitations\",\r\n      \"The audit criteria adopted for each engagement\",\r\n      \"The risk appetite of the Ministry\/Department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.8.3.1<\/b> \u2014 'The Chief Audit Executive must communicate the internal audit activity's plans and resource requirements, including significant interim changes, to concern management for review and approval. The Chief Audit Executive must also communicate the impact of resource limitations.' Traced to IIA Standard 2020.\"\r\n  },\r\n  {\r\n    id: 220,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"In relation to internal audit resources, the expression 'appropriate' refers to:\",\r\n    options: [\r\n      \"The mix of knowledge, skills and other competencies needed to perform the plan\",\r\n      \"The quantity of resources needed to accomplish the plan\",\r\n      \"The use of resources in a way that optimizes achievement of the approved plan\",\r\n      \"The financial cost of maintaining the internal audit establishment\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.8.4.1<\/b> \u2014 'Appropriate refers to the mix of knowledge, skills and other competencies needed to perform the plan. Sufficient refers to the quantity of resources needed to accomplish the plan. Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.' Traced to IIA Standard 2030.\"\r\n  },\r\n  {\r\n    id: 221,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Internal audit resources are said to be 'effectively deployed' when they are used in a way that:\",\r\n    options: [\r\n      \"Covers every auditable unit at least once in the year\",\r\n      \"Minimises the cost of the internal audit activity\",\r\n      \"Optimizes the achievement of the approved plan\",\r\n      \"Matches the sanctioned strength of the Internal Audit Wing\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.8.4.1<\/b> \u2014 'Resources are effectively deployed when they are used in a way that optimizes the achievement of the approved plan.' The three attributes must be read together: appropriate refers to the mix of competencies, sufficient to the quantity, and effectively deployed to the manner of use.\"\r\n  },\r\n  {\r\n    id: 222,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The form and content of the guidelines and procedures which the Chief Audit Executive must establish to guide the internal audit activity depend upon the:\",\r\n    options: [\r\n      \"Size and structure of the internal audit activity and the complexity of its work\",\r\n      \"Annual budget of the Ministry\/Department\",\r\n      \"Directions issued by the Audit Committee in each case\",\r\n      \"Number of auditable units in the Audit Universe\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.8.5.1<\/b> \u2014 'The Chief Audit Executive must establish guidelines and procedures to guide the internal audit activity. The form and content of guidelines and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work.' Traced to IIA Standard 2040.\"\r\n  },\r\n  {\r\n    id: 223,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Chief Audit Executive shares information, coordinates activities and considers relying upon the work of other internal and external assurance and advisory service providers in order to:\",\r\n    options: [\r\n      \"Reduce the sanctioned strength of the Internal Audit Wing\",\r\n      \"Ensure proper coverage and minimize duplication of efforts\",\r\n      \"Transfer responsibility for assurance to those providers\",\r\n      \"Avoid the need for an approved audit plan\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.8.6.1<\/b> \u2014 'The CAE should share information, coordinate activities and consider relying upon the work of other internal and external assurance and advisory service providers to ensure proper coverage and minimize duplication of efforts.' Traced to IIA Standard 2050.\"\r\n  },\r\n  {\r\n    id: 224,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following statements regarding reliance by the Chief Audit Executive on the work of other assurance and advisory service providers:\\n1. A consistent process for the basis of reliance should be established.\\n2. The competency, objectivity and due professional care of such providers should be considered.\\n3. Where reliance is placed on the work of others, the CAE ceases to be accountable for the conclusions reached by the internal audit activity.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.8.6.2<\/b> \u2014 statements 1 and 2 are correct. Statement 3 is the reverse of the provision: 'Where reliance is placed on the work of others, the CAE is still accountable and responsible for ensuring adequate support for conclusions and opinions reached by the internal audit activity.'\"\r\n  },\r\n  {\r\n    id: 225,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The periodic reporting by the Chief Audit Executive to concerned officials and the Audit Committee on the internal audit activity's purpose, authority, responsibility and performance must also include:\",\r\n    options: [\r\n      \"Significant risk and control issues, including fraud risks and governance issues\",\r\n      \"The individual performance appraisal of each internal auditor\",\r\n      \"The detailed working papers of every engagement\",\r\n      \"The tour programme of the audit teams for the ensuing quarter\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.8.7.1<\/b> \u2014 'Reporting must also include significant risk and control issues, including fraud risks, governance issues and other matters that require the attention of concerned officials and\/or the Audit Committee.' Traced to IIA Standard 2060.\"\r\n  },\r\n  {\r\n    id: 226,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The frequency and content of the Chief Audit Executive's reporting to concerned management and the Audit Committee are determined:\",\r\n    options: [\r\n      \"Solely by the Chief Audit Executive\",\r\n      \"Solely by the Audit Committee\",\r\n      \"Collaboratively by the Chief Audit Executive, concerned management and the Audit Committee\",\r\n      \"By the Internal Audit Division in the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.8.7.2<\/b> \u2014 'The frequency and content of reporting are determined collaboratively by the Chief Audit Executive, concerned management and the Audit Committee. It depends on the importance of the information to be communicated and the urgency of the related actions to be taken.'\"\r\n  },\r\n  {\r\n    id: 227,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following about which the Chief Audit Executive's reporting and communication to concerned management and the board must include information:\\n1. The Audit Charter and the independence of the internal audit activity\\n2. The audit plan and progress against the plan, and resource requirements\\n3. Conformance with the Code of Ethics and the Standards, and action plans to address any significant conformance issues\\n4. Management's response to risk that, in the CAE's judgement, may be unacceptable to the Ministry\/Department\\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 3.8.7.3<\/b> lists all four, along with the results of audit activities, as matters on which the CAE's reporting and communication must carry information.\"\r\n  },\r\n  {\r\n    id: 228,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The documentation policy approved by the Chief Audit Executive governs the custody and retention of assurance engagement records, as well as:\",\r\n    options: [\r\n      \"Their release to internal and external parties\",\r\n      \"The format of the Annual Audit Plan\",\r\n      \"The composition of internal audit teams\",\r\n      \"The periodicity of Audit Committee meetings\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.9.1<\/b> \u2014 'The CAE needs to approve a documentation policy which covers governing the custody and retention of assurance engagement records, as well as their release to internal and external parties. These guidelines must be consistent with the Ministry's\/Department's guidelines and any pertinent regulatory or other requirements.'\"\r\n  },\r\n  {\r\n    id: 229,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Prior to releasing engagement records to external parties, the Chief Audit Executive must obtain the approval of:\",\r\n    options: [\r\n      \"The Comptroller and Auditor General\",\r\n      \"Concerned Ministry personnel, as appropriate\",\r\n      \"The auditee unit whose records are involved\",\r\n      \"The Institute of Internal Auditors\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.9.1(b)<\/b> \u2014 'Need for controlled access to engagement records. The CAE must obtain the approval of concerned Ministry personnel prior to releasing such records to external parties, as appropriate.'\"\r\n  },\r\n  {\r\n    id: 230,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Retention requirements for engagement records apply:\",\r\n    options: [\r\n      \"Only to records maintained in physical form\",\r\n      \"Only 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 requests preservation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.9.1(c)<\/b> \u2014 'Retention requirements for engagement records, regardless of the medium in which each record is stored. These retention requirements must be consistent with the Ministry's guidelines and any pertinent regulatory or other requirements.'\"\r\n  },\r\n  {\r\n    id: 231,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The documentation policy is required to recognise the need for 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 minimum period of five years in physical form\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.9.1(a)<\/b> \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.'\"\r\n  },\r\n  {\r\n    id: 232,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Monitoring of the internal audit activity, being an integral part of ongoing and periodic supervision, review and measurement, is to be conducted at various levels of management including by the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General and the Public Accounts Committee\",\r\n      \"Centre of Excellence in the IAD of the CGA and the CAEs of Civil Ministries\/Departments\",\r\n      \"Programme divisions of each Ministry\",\r\n      \"Statutory auditors of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.10.1<\/b> \u2014 'This is to be conducted at various levels of management of the internal audit activity including by the CoE in the IAD of the CGA as well as the CAEs of Civil Ministries\/Departments. It is also essential to monitor the outcome of engagement results.'\"\r\n  },\r\n  {\r\n    id: 233,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The indicative Key Performance Indicators prescribed for monitoring the performance of Internal Audit Wings cover all elements of the:\",\r\n    options: [\r\n      \"COSO Internal Control Framework\",\r\n      \"International Professional Practices Framework\",\r\n      \"Internal Audit Capability Model for the public sector\",\r\n      \"General Financial Rules, 2017\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.10.2<\/b> \u2014 'All six elements of the Internal Audit Capability Model for the public sector have been covered in the sub-heads below', namely Services of Internal Audit, People Management, Professional Practices, Performance Management and Accountability, Organization Relationships and Culture, and Governance Structure.\"\r\n  },\r\n  {\r\n    id: 234,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The number of elements in the Internal Audit Capability Model for the public sector, as covered by the Key Performance Indicators, is:\",\r\n    options: [\r\n      \"Four\",\r\n      \"Five\",\r\n      \"Six\",\r\n      \"Eight\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.10.2<\/b> \u2014 all six elements of the IA-CM are covered by the KPI sub-heads: Services of Internal Audit, People Management, Professional Practices, Performance Management and Accountability, Organization Relationships and Culture, and Governance Structure.\"\r\n  },\r\n  {\r\n    id: 235,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Element of the Internal Audit Capability Model)\\nA. Services of Internal Audit\\nB. People Management\\nC. Professional Practices\\nD. Governance Structure\\nList-II (Key Performance Indicator)\\n1. Number of persons recognised for certification or exemplary work\\n2. Completed assignments vs planned\\n3. How independence is assured through mandate or legislation\\n4. Assessments of capabilities with regard to the IA-CM and action plans for identified improvements\",\r\n    options: [\r\n      \"A-2, B-1, C-4, D-3\",\r\n      \"A-1, B-2, C-4, D-3\",\r\n      \"A-2, B-4, C-1, D-3\",\r\n      \"A-2, B-1, C-3, D-4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Paras 3.10.3(1), 3.10.4(6), 3.10.5(1) and 3.10.8(1)<\/b> \u2014 completed vs planned assignments falls under Services of Internal Audit; recognition for certification or exemplary work under People Management; IA-CM capability assessments with action plans under Professional Practices; and the question of how independence is assured through mandate\/legislation under Governance Structure.\"\r\n  },\r\n  {\r\n    id: 236,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Under the Key Performance Indicators for Services of Internal Audit, the number of Risk Based Internal Audit assignments is expressed as a:\",\r\n    options: [\r\n      \"Percentage of total assignments\",\r\n      \"Percentage of the Ministry's annual budget\",\r\n      \"Ratio to the man-days available\",\r\n      \"Ratio to the number of consulting assignments\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.10.3(4)<\/b> \u2014 'No. of RBIA Assignments \u2014 as % of Total Assignments.' The corresponding indicator for consulting assignments under Para 3.10.3(3) is expressed in the same manner.\"\r\n  },\r\n  {\r\n    id: 237,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following Key Performance Indicators for Services of Internal Audit:\\n1. Value of activities covered as a percentage of value of total activities of the Ministry\/Department\\n2. Number of recommendations made, including their categorization as High, Medium and Low\\n3. Audit Universe: man-day requirements vs availability for the period reviewed\\n4. Client satisfaction ratings\\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 3.10.3<\/b> lists all four among the eleven indicators for Services of Internal Audit, along with completed vs planned assignments, man-days utilised vs planned, recommendations linked to improved risk management, governance and compliance, impact of recommendations, and outsourced assignments vs plan.\"\r\n  },\r\n  {\r\n    id: 238,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The impact of internal audit recommendations is measured through items such as:\",\r\n    options: [\r\n      \"Distance travelled and tour days spent by audit teams\",\r\n      \"Non-recovery of Government dues, overpayments, idle machinery or surplus stores, and loss or infructuous expenditure\",\r\n      \"Number of officials trained and certified during the year\",\r\n      \"Number of Audit Committee meetings attended by the Chief Audit Executive\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.10.3(8)<\/b> lists the impact of recommendations under heads such as non-recovery of Government dues from Central\/State Government bodies or private parties, overpayments, idle machinery\/surplus stores, loss\/infructuous expenditure, irregular expenditure, irregular purchase, non-adjustment of advances, blocking of Government money, and unaccounted costly stores.\"\r\n  },\r\n  {\r\n    id: 239,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Under the Key Performance Indicators for People Management, the comparison of the training plan with actual training availed is expressed in:\",\r\n    options: [\r\n      \"Rupees spent per official\",\r\n      \"Number of training programmes attended\",\r\n      \"Man-days, for CCA\/CA\/Sr. AOs\/AOs\",\r\n      \"Number of certificates obtained\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.10.4(2)<\/b> \u2014 'Training Plan Vs Actual Training availed (in Mandays for CCA\/CA\/Sr. AO's\/AO's).' The People Management element also covers staff utilization, staffing requirement vs actual, authorised vs actual, and appropriately qualified staff against education\/certification requirements.\"\r\n  },\r\n  {\r\n    id: 240,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following Key Performance Indicators under Professional Practices:\\n1. Assessments of capabilities with regard to the Internal Audit Capability Model and action plans for identified improvements\\n2. Quality Assurance and Improvement Programme\\n3. Gap analysis with regard to adherence to the Handbook on Internal Audit\\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 3.10.5<\/b> \u2014 all three indicators are listed under Professional Practices, capability assessment and the Quality Assurance and Improvement Programme being read with the gap analysis on adherence to the Handbook.\"\r\n  },\r\n  {\r\n    id: 241,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following elements against which the Internal Audit Wing's ability to meet its objectives and to monitor value added is measured:\\n1. Risks mitigated\\n2. Cost saving opportunities identified\\n3. Financial recovery opportunities\\n4. Opportunities for improvements in governance processes\\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 3.10.6(3)<\/b> \u2014 the ability of the IAW to meet its objectives and plans across all elements of the IA-CM and to routinely monitor progress against targets and value added is measured in terms of risks mitigated, cost saving opportunities identified, financial recovery opportunities, and opportunities for improvements in governance processes.\"\r\n  },\r\n  {\r\n    id: 242,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"Consider the following Key Performance Indicators under Organization Relationships and Culture:\\n1. Organization structure \u2014 plan vs actual\\n2. The Chief Audit Executive's relations as part of the management team\\n3. Internal audit's capacity to access information and people\\n4. Relationships with external auditors\\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 3.10.7<\/b> lists all four indicators under Organization Relationships and Culture.\"\r\n  },\r\n  {\r\n    id: 243,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"An Internal Audit Wing at the initial stages of the Internal Audit Capability Model, unable to implement all the prescribed Key Performance Indicators at once, is advised to:\\n1. Make action plans to implement them in stages\\n2. Seek the support of the Centre of Excellence in the Internal Audit Division\\n3. Outsource some of the work to competent or experienced service providers\\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 3.10.8(2)<\/b> \u2014 'To improve its capabilities quicker IAWs would need to: Make action plans to implement the above in stages. Seek the support of the CoE in the IAD. Outsource some of the work to competent\/experienced service providers.' Adoption of KPIs and dashboards is stated to facilitate performance measurement, gap analysis and improvement opportunities.\"\r\n  },\r\n  {\r\n    id: 244,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The Key Performance Indicators prescribed in respect of the Audit Committee relate to:\",\r\n    options: [\r\n      \"Frequency of meetings, attendance of members and induction of external subject matter experts\",\r\n      \"Number of audit reports approved and paragraphs settled\",\r\n      \"Recoveries ordered and expenditure regularised\",\r\n      \"Man-days sanctioned and consultants engaged\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.10.9<\/b> \u2014 the indicators for the Audit Committee are 'Frequency of Meetings. Attendance of Members. Induction of external Subject Matter Experts.'\"\r\n  },\r\n  {\r\n    id: 245,\r\n    chapter: \"HB CH 3: MANAGEMENT OF INTERNAL AUDIT IN GOVERNMENT\",\r\n    question: \"The consolidation and analysis of data generated by the Key Performance Indicators incorporated by the Internal Audit Division in the Office of the Controller General of Accounts is expected to be used for:\",\r\n    options: [\r\n      \"Fixing the audit fee payable by individual Ministries\",\r\n      \"Overall evaluation of the performance of the internal audit activity across Civil Ministries\/Departments of the Central Government\",\r\n      \"Determining the sample size for individual engagements\",\r\n      \"Ranking Ministries for allocation of budgetary resources\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.10.10<\/b> \u2014 'Consolidation and analysis of such data is expected to be used for overall evaluation of the performance of the Internal Audit Activity across Civil Ministries\/Departments of the Central Government. This would help in devising strategies to improve the value addition of the IAWs.'\"\r\n  },\r\n  {\r\n    id: 246,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Women constitute approximately what proportion of India's population, while lagging behind men on social indicators such as health, education and economic opportunities?\",\r\n    options: [\r\n      \"About 38%\",\r\n      \"About 43%\",\r\n      \"About 48%\",\r\n      \"About 52%\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.1.1<\/b> \u2014 'Women constitute about 48% of India's population but they lag behind men on many social indicators like health, education, economic opportunities, etc. Hence, they warrant special attention due to their vulnerability and lack of access to resources.'\"\r\n  },\r\n  {\r\n    id: 247,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The ultimate goal of the gender equality process is:\",\r\n    options: [\r\n      \"Gender Budgeting\",\r\n      \"Gender Audit\",\r\n      \"Gender Mainstreaming\",\r\n      \"Beneficiary incidence analysis\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.1.1<\/b> \u2014 'The ultimate goal of the gender equality process is Gender Mainstreaming.' Gender Budgeting and Gender Audit are the instruments through which that goal is pursued and assessed.\"\r\n  },\r\n  {\r\n    id: 248,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Gender Mainstreaming means ensuring that the concerns and experiences of women as well as men are integral to the design, implementation, monitoring and evaluation of all legislations, guidelines and programs, so that:\",\r\n    options: [\r\n      \"Women receive a fixed share of the budgetary allocation\",\r\n      \"Separate schemes are framed for women in every Ministry\",\r\n      \"Women and men benefit equally and inequality is not perpetuated\",\r\n      \"Gender audit replaces the conventional performance audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.1.1<\/b> \u2014 'Gender Mainstreaming means ensuring that concerns and experiences of women as well as men are integral to the design, implementation, monitoring and evaluation of all legislations, guidelines and programs so that women and men benefit equally and inequality is not perpetuated.'\"\r\n  },\r\n  {\r\n    id: 249,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following which Gender Budgeting covers, going beyond mere allocation of resources for women:\\n1. Tracking the utilization of allocated resources\\n2. Impact analysis of public expenditure and policy from a gender perspective\\n3. Beneficiary incidence analysis\\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 4.1.1.1<\/b> \u2014 'gender budgeting goes beyond allocation of resources for women, to cover tracking the utilization of allocated resources, impact analysis and beneficiary incidence analysis of public expenditure and policy from gender perspective.' Gender Budgeting is described as an ongoing process to ensure that benefits of development reach women as much as men.\"\r\n  },\r\n  {\r\n    id: 250,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Gender Audit has been defined as a tool for evaluating the degree to which gender issues are mainstreamed into a given office or programme by:\",\r\n    options: [\r\n      \"UNICEF\",\r\n      \"UNESCO\",\r\n      \"The Institute of Internal Auditors\",\r\n      \"INTOSAI\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.1.1.3<\/b> \u2014 'According to UNICEF - Gender Audit is a tool for evaluating the degree to which gender issues are mainstreamed into a given office or programme.' UNESCO, by contrast, defines gender audit as a management and planning tool.\"\r\n  },\r\n  {\r\n    id: 251,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Gender audit is defined as a management and planning tool which supports efforts to assess the degree to which gender equality is progressing or women empowerment is addressed in guidelines and programmes, by:\",\r\n    options: [\r\n      \"UNICEF\",\r\n      \"UNESCO\",\r\n      \"The World Bank\",\r\n      \"The Institute of Internal Auditors\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.1.1.3<\/b> \u2014 'UNESCO defines gender audit as a management and planning tool which support efforts to assess the degree to which gender equality is progressing or women empowerment is addressed in guidelines and programmes.'\"\r\n  },\r\n  {\r\n    id: 252,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Gender equality means that women and men experience equal conditions for realising their full human potential and have the opportunity to participate in, contribute to and benefit equally from development. Most importantly, it means:\",\r\n    options: [\r\n      \"Equal representation in decision-making bodies\",\r\n      \"Equal budgetary allocations for men and women\",\r\n      \"Equal outcomes for men and women\",\r\n      \"Equal participation in the implementation of schemes\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.1.4<\/b> \u2014 gender equality means equal conditions for realising full human potential and equal opportunity to participate in, contribute to and benefit from national, political, economic, social and cultural development; 'Most importantly, it means equal outcomes for men and women.'\"\r\n  },\r\n  {\r\n    id: 253,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The basic objective of gender audit is to provide an unbiased and objective assessment of the responsible and effective utilization of public resources so as to promote:\",\r\n    options: [\r\n      \"Economy and efficiency in expenditure\",\r\n      \"Compliance with constitutional provisions\",\r\n      \"Gender equity and gender mainstreaming\",\r\n      \"Transparency in procurement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.2.1<\/b> \u2014 'The basic objective of gender audit is to provide an unbiased and objective assessment of the responsible and effective utilization of public resources so as to promote gender equity and gender mainstreaming.'\"\r\n  },\r\n  {\r\n    id: 254,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In order to achieve their objective, gender audits are required to be:\",\r\n    options: [\r\n      \"Conducted by an external agency independent of the Ministry\",\r\n      \"Confined to the Ministry of Women and Child Development\",\r\n      \"Conducted only where the Ministry administers a women-specific scheme\",\r\n      \"Integrated as part of the internal audits conducted by the Internal Audit Wings\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.1.2.2<\/b> \u2014 'In order to achieve the above objective, Gender audits need to be integrated as part of the internal audits of the Central Civil Ministries\/Departments conducted by the Internal Audit Wings.'\"\r\n  },\r\n  {\r\n    id: 255,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The mandate for Gender Audit is inclusive both as a part of:\",\r\n    options: [\r\n      \"Propriety Audit and Performance Audit\",\r\n      \"Compliance Audit and Propriety Audit\",\r\n      \"Compliance Audit and Performance Audit\",\r\n      \"Financial Audit and Systems Audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.4<\/b> \u2014 'Mandate for Gender Audit is inclusive both as a part of Compliance Audit and Performance Audit.' As compliance audit it ensures adherence to constitutional provisions and Government regulations and procedures from a gender sensitive perspective; as performance audit it assesses economy, efficiency and effectiveness of gender equality in a project or programme.\"\r\n  },\r\n  {\r\n    id: 256,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"As a part of Compliance Audit, the objective of gender audit is to ensure adherence to:\",\r\n    options: [\r\n      \"The scheme guidelines of implementing agencies alone\",\r\n      \"The audit criteria settled with the auditee unit\",\r\n      \"Constitutional provisions and Government regulations and procedures from a gender sensitive perspective\",\r\n      \"The recommendations of the Audit Committee on gender issues\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.4(a)<\/b> \u2014 'As Compliance Audit, the objective is to conduct audit to ensure adherence to constitutional provisions and Government regulations and procedures from a gender sensitive perspective.'\"\r\n  },\r\n  {\r\n    id: 257,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"As a part of Performance Audit, gender audit serves as a tool for assessment of the economy, efficiency and effectiveness of gender equality in a project or programme, it being noted that:\",\r\n    options: [\r\n      \"Performance Audit already covers gender equality in every case\",\r\n      \"Performance Audit is unsuitable for assessing gender equality\",\r\n      \"Gender equality can only be assessed through compliance audit\",\r\n      \"Most Performance Audits do not focus on gender equality results\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.1.4(b)<\/b> \u2014 'as Performance Audit, it is a tool for assessment of economy, efficiency and effectiveness of Gender equality in any project or programme. Most Performance Audits do not focus on gender equality results.' It is precisely this gap that the gender audit mandate is intended to fill.\"\r\n  },\r\n  {\r\n    id: 258,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following which explain the need for Gender Audit:\\n1. It provides the tools to audit the level of gender sensitivity inherent in the processes undertaken by a Ministry\/Department under its programmes, projects and schemes\\n2. It examines whether and at what level Gender Budgeting initiatives have been adopted in the planning, implementation and review of guidelines and budgetary allocations\\n3. Its results can assess the integration of gender concerns and provide learning to revisit programmes and the implementing mechanism\\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 4.1.3(a), (b) and (c)<\/b> \u2014 all three propositions constitute the stated need for Gender Audit.\"\r\n  },\r\n  {\r\n    id: 259,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"A gender audit checklist is created during the:\",\r\n    options: [\r\n      \"Audit planning stage\",\r\n      \"Entry conference\",\r\n      \"Field work stage\",\r\n      \"Exit conference\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.1.6.1<\/b> \u2014 'A gender audit checklist is created during the audit planning stage. The checklist includes questions which the audit seeks to answer apart from ensuring that all essential and valid audit enquiries are dealt with.' It helps cover the key points and forms a reference document during the audit process.\"\r\n  },\r\n  {\r\n    id: 260,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"An audit checklist is required to be encoded by serial numbers in order to:\",\r\n    options: [\r\n      \"Determine the order in which units are audited\",\r\n      \"Restrict the number of enquiries made during the audit\",\r\n      \"Enable the auditee to reply in the same sequence\",\r\n      \"Maintain the credibility of information and document data for easy access\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.1.6.2<\/b> \u2014 'The checklist should be encoded by serial numbers to maintain the credibility of information and document data for easy access, also identify the source and code of the document on which the inquiry is being made and collect the information and objective evidence required.'\"\r\n  },\r\n  {\r\n    id: 261,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following five sections of an audit checklist:\\n1. Scope\\n2. Evidence collection\\n3. Audit tests\\n4. Analysis of results\\n5. Conclusion\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4 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 4.1.6.2<\/b> \u2014 'There are five sections to any audit checklist; (i) scope, (ii) evidence collection, (iii) audit tests, (iv) analysis of results and (v) conclusion.'\"\r\n  },\r\n  {\r\n    id: 262,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In a gender audit of a beneficiary oriented programme or scheme, the evidence collected must include:\",\r\n    options: [\r\n      \"Bank reconciliation statements\",\r\n      \"Physical verification reports of assets\",\r\n      \"Sex-disaggregated data\",\r\n      \"Utilisation certificates alone\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.1.6.3<\/b> \u2014 'the evidence collection must include sex-disaggregated data if the programme or scheme is beneficiary oriented; and in case of infrastructure related programmes or schemes the consequential benefits must be identified from the programme or scheme proposal documents.'\"\r\n  },\r\n  {\r\n    id: 263,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In the case of infrastructure related programmes or schemes, the consequential benefits for the purpose of gender audit must be identified from the:\",\r\n    options: [\r\n      \"Beneficiary surveys conducted after completion\",\r\n      \"Risk register maintained by the Programme Division\",\r\n      \"Annual accounts of the implementing agency\",\r\n      \"Programme or scheme proposal documents\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.1.6.3<\/b> \u2014 in infrastructure related programmes or schemes 'the consequential benefits must be identified from the programme or scheme proposal documents.' Both direct and indirect (proxy) evidence should be collected from the institutional reporting and monitoring mechanisms.\"\r\n  },\r\n  {\r\n    id: 264,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following expected outputs of a Gender Audit for a Ministry\/Department:\\n1. An insight into the status of gender mainstreaming in the scheme\/programme implemented\\n2. A pool of information on gender mainstreaming for discussion and analysis\\n3. A participatory process that builds organizational ownership for the gender equality objective and ongoing plans on engendering the programmes\\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 4.1.7.1(a), (b) and (c)<\/b> \u2014 all three are the expected outputs of the gender audit process.\"\r\n  },\r\n  {\r\n    id: 265,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"While not all internal auditors are expected to have the expertise of those whose primary responsibility is information technology auditing, what is regarded as essential for every internal auditor?\",\r\n    options: [\r\n      \"The ability to write audit software\",\r\n      \"Experience of working in an IT division\",\r\n      \"Certification in information systems auditing\",\r\n      \"Knowledge of identifying IT risks\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.2.1.1<\/b> \u2014 'While not all internal auditors are expected to have the expertise of those whose primary responsibility is information technology auditing, knowledge of identifying IT risks is essential. The internal auditor should have the knowledge to understand and evaluate the underlying IT related risks in any area\/activity that is using an IT platform.'\"\r\n  },\r\n  {\r\n    id: 266,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Until the Central Civil Ministries\/Departments develop the desired IT audit capabilities, the Centre of Excellence in the Office of the CGA is to consider:\",\r\n    options: [\r\n      \"Entrusting IT audits to the Comptroller and Auditor General\",\r\n      \"Deferring all IT audits until departmental capacity is created\",\r\n      \"Developing an in-house team to support IT audit and outsourcing IT audits to specialist firms\",\r\n      \"Confining IT audits to Ministries with fully computerised accounting\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.2.1<\/b> \u2014 'Many Internal Audit Wings currently do not possess the requisite competencies to conduct IT audits... the CoE in O\/o CGA should consider: i. Developing an in-house team to support IT Audit in Ministries\/Departments. ii. Outsourcing IT Audits to specialist firms with the requisite skills.'\"\r\n  },\r\n  {\r\n    id: 267,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"A library of Sample IT Audit Reports for the use of IT audit teams across Ministries\/Departments is to be compiled by the:\",\r\n    options: [\r\n      \"Internal Audit Wing of each Ministry\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Institute of Internal Auditors\",\r\n      \"Centre of Excellence at the Office of the CGA\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.2.2.2<\/b> \u2014 'a library of Sample IT Audit Reports at Central Civil Ministries\/Departments is to be compiled by CoE at CGA for use of IT Audit teams across Ministries\/Departments.'\"\r\n  },\r\n  {\r\n    id: 268,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In the context of IT audits, audit risk entails giving a positive assurance where there is a reportable situation, or:\",\r\n    options: [\r\n      \"Selecting an unrepresentative sample of transactions\",\r\n      \"Failing to complete the audit within the prescribed timeline\",\r\n      \"Giving an adverse report beyond what the actual situation warrants\",\r\n      \"Relying on the work of an external service provider\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.1(a)<\/b> \u2014 'Audit risk entails giving a positive assurance where there is a reportable situation or giving an adverse report beyond what the actual situation warrants.' Since IT audits at Central Civil Ministries are in their early stages, CAEs need to consider the possibility of IT audit risks.\"\r\n  },\r\n  {\r\n    id: 269,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The measure suggested for reducing IT audit risk, given that IT audits in Central Civil Ministries are in their early stages, is:\",\r\n    options: [\r\n      \"Increasing the sample size to hundred per cent\",\r\n      \"Restricting IT audits to general computer controls\",\r\n      \"Deferring IT audits to the following year\",\r\n      \"Engaging subject matter experts where required\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.2.3.1(a)<\/b> \u2014 'Since IT Audits at Central Civil Ministries\/Departments are in its early stages, CAEs need to consider the possibility of IT Audit risks. Engaging subject matter experts where required can help to reduce this audit risk.'\"\r\n  },\r\n  {\r\n    id: 270,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In an environment of big data and an IT platform, the approach to be used is one in which:\",\r\n    options: [\r\n      \"IT risks are audited separately from operational and compliance audit\",\r\n      \"IT risks are covered along with the operational and compliance audit of that programme\/scheme\",\r\n      \"Only the IT systems are audited, operational aspects being excluded\",\r\n      \"Assurance is confined to the accuracy of data entry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.1(c)<\/b> \u2014 'An integrated auditing approach should be used where IT risks are covered along with operational and compliance audit of that program\/scheme.' Assurance is to be provided on the underlying IT systems and information supporting the government programmes\/processes along with the operational and compliance aspects relating thereto.\"\r\n  },\r\n  {\r\n    id: 271,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"General computer controls are reviewed by internal audit because they:\",\r\n    options: [\r\n      \"Are easier to test than application controls\",\r\n      \"Relate to individual transactions of the Ministry\",\r\n      \"Form the basis of the IT control environment\",\r\n      \"Are prescribed by statute for all computerised systems\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.1(d)<\/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 is these areas.'\"\r\n  },\r\n  {\r\n    id: 272,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Since Ministry\/Department processes are not automated from end to end, it is important for the internal auditor to understand the:\",\r\n    options: [\r\n      \"Historical cost of the IT infrastructure\",\r\n      \"Vendor's proprietary source code\",\r\n      \"Hybrid environment of manual and automated controls\",\r\n      \"Staffing pattern of the IT division\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.1(e)<\/b> \u2014 'Ministry\/Department processes are not automated from end-to-end. It is important for the internal auditor to understand the hybrid environment of manual and automated controls.'\"\r\n  },\r\n  {\r\n    id: 273,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"While reviewing computer generated reports, the factor which determines whether such reports are reliable for monitoring purposes is the:\",\r\n    options: [\r\n      \"Frequency with which the reports are generated\",\r\n      \"Format in which the reports are presented\",\r\n      \"Accuracy and completeness of the input data\",\r\n      \"Seniority of the officer authorised to generate them\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.1(e)<\/b> \u2014 'while reviewing computer generated reports, review of accuracy and completeness of input data will determine, if these reports are reliable for monitoring purposes.'\"\r\n  },\r\n  {\r\n    id: 274,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The Security Configuration and Analysis tool available in newer versions of the Microsoft Windows operating system is cited as an illustration of:\",\r\n    options: [\r\n      \"A preventive control in the IT environment\",\r\n      \"An opportunity for automated testing giving rise to Computer Assisted Audit Techniques\",\r\n      \"A general computer control that must be tested annually\",\r\n      \"A business continuity management measure\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.1(f)<\/b> \u2014 'Auditors should constantly look for opportunities for automated testing thereby giving rise to CAATs. For e.g. new versions of the Microsoft Windows operating system have a tool known as Security Configuration and Analysis tool which can compare all the configurable security settings of a system against a template of predetermined or desired settings.'\"\r\n  },\r\n  {\r\n    id: 275,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The 'CIA' objectives of Information Security comprise:\",\r\n    options: [\r\n      \"Compliance, Integrity and Accountability\",\r\n      \"Control, Information and Assurance\",\r\n      \"Confidentiality, Integrity and Availability\",\r\n      \"Confidentiality, Independence and Accuracy\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.2.3.1(g)<\/b> \u2014 the CIA objectives of Information Security are Confidentiality, Integrity and Availability: confidentiality ensures that IT systems and information are prevented from unauthorized disclosure, integrity prevents unauthorized modification, and availability prevents disruption of services and ensures system productivity.\"\r\n  },\r\n  {\r\n    id: 276,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Among the Information Security objectives, prevention of unauthorized disclosure of IT systems and information is achieved by following the:\",\r\n    options: [\r\n      \"Accountability objective\",\r\n      \"Integrity objective\",\r\n      \"Availability objective\",\r\n      \"Confidentiality objective\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 4.2.3.1(g)<\/b> \u2014 'following the Confidentiality objective ensures that IT systems and information are prevented from unauthorized disclosure, Integrity objective prevents unauthorized modification whilst complying with the Availability objective prevents disruption of services and ensures system productivity.'\"\r\n  },\r\n  {\r\n    id: 277,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Compliance with the Availability objective of Information Security prevents disruption of services and ensures:\",\r\n    options: [\r\n      \"Unauthorized modification of data\",\r\n      \"System productivity\",\r\n      \"Confidentiality of records\",\r\n      \"Segregation of duties\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.1(g)<\/b> \u2014 'complying with the Availability objective prevents disruption of services and ensures system productivity.' Integrity, by contrast, prevents unauthorized modification, and confidentiality prevents unauthorized disclosure.\"\r\n  },\r\n  {\r\n    id: 278,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Information Security objective)\\nA. Confidentiality\\nB. Integrity\\nC. Availability\\nList-II (What it secures)\\n1. Prevention of disruption of services and system productivity\\n2. Prevention of unauthorized disclosure\\n3. Prevention of unauthorized modification\",\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: \"<b>Para 4.2.3.1(g)<\/b> \u2014 confidentiality prevents unauthorized disclosure; integrity prevents unauthorized modification; and availability prevents disruption of services and ensures system productivity.\"\r\n  },\r\n  {\r\n    id: 279,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"One way of gaining an understanding of the IT environment for preparing the IT Audit Universe is to prepare a list of the specific technologies and thereafter to list:\",\r\n    options: [\r\n      \"The vendors who supplied each technology\",\r\n      \"The IT processes, controls and activities against these technologies through which value is delivered to programmes and processes\",\r\n      \"The officials who have access to each system\",\r\n      \"The annual maintenance cost of each system\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.4.3(a)<\/b> \u2014 'One way to gain an understanding on the IT environment is to prepare a list of the specific technologies. Next is to list the IT processes, controls, activities, etc. against these technologies through which value is delivered to Ministry\/Department programmes and processes.' A complete list is based on evaluation of the overall IT usage landscape.\"\r\n  },\r\n  {\r\n    id: 280,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In benchmarking the technology processes of a Ministry\/Department, one suggested approach is to use a framework such as the COSO ERM framework and analyse, for each component:\",\r\n    options: [\r\n      \"The cost of implementing the component\",\r\n      \"Both where IT is a source of risk and where IT can be used as a risk management tool\",\r\n      \"Only the areas where IT has failed in the past\",\r\n      \"Only the components that involve financial transactions\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.4.3(b)<\/b> \u2014 'It is useful to benchmark with a standard. Many IT frameworks are available for benchmarking the technology processes in the Ministry\/Department. One way is to use a framework such as COSO ERM framework and analyze for each component, both where IT is a source of risk and where IT can be used as a risk management tool.'\"\r\n  },\r\n  {\r\n    id: 281,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Once the list of auditable IT units and activities is prepared, the timing and prioritization of audits is to be done on the basis of their:\",\r\n    options: [\r\n      \"Risk significance\",\r\n      \"Monetary value\",\r\n      \"Date of commissioning\",\r\n      \"Geographical location\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.4.4<\/b> \u2014 'Once the list of Auditable units\/activities is prepared, the timing\/prioritization should be done on their risk significance and based on which the Annual audit plan should be prepared and a 3-year rolling audit program prepared as per the CGA \u2014 IAG.'\"\r\n  },\r\n  {\r\n    id: 282,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Since the IT risk environment is continuously changing, it is considered desirable to maintain and continuously update:\",\r\n    options: [\r\n      \"A register of hardware and software held by the Ministry\",\r\n      \"An emerging risk register to formally track risks and reportable incidents\",\r\n      \"A record of training imparted to IT staff\",\r\n      \"A separate audit universe for each application\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.4.4<\/b> \u2014 'as the IT Risk environment is continuously changing an emerging risk register to formally track risks, reportable incidents, etc. desirable, should be maintained and continuously updated.'\"\r\n  },\r\n  {\r\n    id: 283,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In certain Ministries\/Departments, 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 4.2.4.4<\/b> \u2014 'Scheduling a quarterly review of the IT Audit Universe and the Audit Plan for any changes may be required in certain Ministries\/Departments.' 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: 284,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following guidelines which are relevant to the performance of IT audits:\\n1. Engagement Work Program Guideline\\n2. Engagement Supervision Guideline\\n3. Guideline on Obtaining Sufficient and Appropriate Evidence\\n4. Guideline on Performing Internal Audit Field Work\\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 4.2.4.5(a)<\/b> lists all four as guidelines relevant to IT audits, these being Guidelines Nos. 26 to 29 in Section D of Para 1.6, Chapter I, on performing audit engagements.\"\r\n  },\r\n  {\r\n    id: 285,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Examples of audit programs and internal control questionnaires used while assessing the design and operational efficiency of processes and controls have been published by:\",\r\n    options: [\r\n      \"The Institute of Internal Auditors, ISACA and the Federal Financial Institutions Examination Council\",\r\n      \"INTOSAI and the Comptroller and Auditor General\",\r\n      \"The Institute of Chartered Accountants of India alone\",\r\n      \"The World Bank and the International Monetary Fund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.4.5(b)<\/b> \u2014 'While assessing the design and operational efficiency of various processes and controls, audit programs and internal control questionnaires are used. The IIA (in its GTAG series), ISACA and Federal Financial Institutions Examination Council (FFIE) have published examples of audit programs and questionnaires.'\"\r\n  },\r\n  {\r\n    id: 286,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In undertaking IT risk assessment, the Chief Audit Executive should first determine the:\",\r\n    options: [\r\n      \"Residual level of risk after existing controls\",\r\n      \"Inherent level of risk over certain key IT processes\",\r\n      \"Materiality limit for the IT audit\",\r\n      \"Sample of transactions to be tested\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.4.6<\/b> \u2014 'The next key activity in IT Audit is Risk Assessment. The Pr.CCA\/CCA\/CA in her\/his capacity as the CAE should first determine the inherent level of risk over certain key IT processes.'\"\r\n  },\r\n  {\r\n    id: 287,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following key IT processes over which the Chief Audit Executive may provide and verify the inherent risk with the key IT Officers:\\n1. Development and operations\\n2. Business continuity planning\\n3. Network and information security\\n4. Change management\\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 4.2.4.6<\/b> \u2014 'the CAE can provide and verify with the key IT Officers, the inherent risk over development, operations, business continuity planning, network, information security and change management.'\"\r\n  },\r\n  {\r\n    id: 288,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The inherent risk over key IT processes often depends upon the:\",\r\n    options: [\r\n      \"IT strategy of the Ministry\/Department\",\r\n      \"Age of the hardware in use\",\r\n      \"Number of users of the system\",\r\n      \"Number of IT audits conducted previously\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.4.6<\/b> \u2014 'Often, the inherent risk depends on the IT strategy of the Ministry\/Department. Where IT Risk Registers exist, they should be reviewed, otherwise the internal auditor should conduct a risk assessment.'\"\r\n  },\r\n  {\r\n    id: 289,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Where IT Risk Registers exist in a Ministry\/Department, the internal auditor is required to:\",\r\n    options: [\r\n      \"Disregard them and prepare a fresh assessment\",\r\n      \"Review them, and where they do not exist, conduct a risk assessment\",\r\n      \"Forward them to the Centre of Excellence for validation\",\r\n      \"Treat them as conclusive of the inherent risk\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.4.6<\/b> \u2014 'Where IT Risk Registers exist, they should be reviewed, otherwise the internal auditor should conduct a risk assessment.'\"\r\n  },\r\n  {\r\n    id: 290,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following which the report on IT, forming part of the regular audit report, 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 4.2.4.7(a)<\/b> \u2014 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: 291,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The approach recommended for reporting on IT risks and controls is one which provides:\",\r\n    options: [\r\n      \"A stand-alone IT report separate 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 applications used for financial transactions\",\r\n      \"A report addressed only to the IT division of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.4.7(a)<\/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. This type of reporting generally covers significant issues.'\"\r\n  },\r\n  {\r\n    id: 292,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following which are cited as significant issues to be covered while reporting on IT:\\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\\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 4.2.4.7(a)<\/b> \u2014 both examples are given of the significant issues that this type of reporting generally covers, namely the internal audit team not being able to access requested data after repeated attempts and key IT individuals not providing complete or full disclosure.\"\r\n  },\r\n  {\r\n    id: 293,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following two guidelines which are to be followed regarding reporting on IT audits:\\n1. Communicating the results of the engagement\\n2. Monitoring progress and acceptance of risks\\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 4.2.4.7(b)<\/b> \u2014 'The CGA-IAG contains the following two guidelines which should be followed regarding reporting on IT audits: i. Communicating the results of the engagement [and] Monitoring progress and acceptance of risks.'\"\r\n  },\r\n  {\r\n    id: 294,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The growing body of practice guides issued by the Institute of Internal Auditors in the field of technology audit is known as:\",\r\n    options: [\r\n      \"Global Technology Audit Guides\",\r\n      \"General Technology Assurance Guidance\",\r\n      \"Guides for Technology Assessment in Government\",\r\n      \"Global Technology Assurance Framework\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.2.5(a)<\/b> \u2014 'The IIA has a growing body of practice guides known as the GTAG series (Global Technology Audit Guides), which are available for electronic download on their website.' Reference is recommended to relevant sections while preparing audit plans, programs and checklists.\"\r\n  },\r\n  {\r\n    id: 295,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"'GAIT', referred to in connection with IT audits, is a guide to the:\",\r\n    options: [\r\n      \"Auditing of application controls\",\r\n      \"Assessment of IT General Controls scope based on risk\",\r\n      \"Governance and accountability of IT investments\",\r\n      \"Global assessment of IT threats\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Paras 4.2.3.1(d) and 4.2.5(b)<\/b> \u2014 'GAIT: Guide to the assessment of IT General Controls Scope based on risk.' It is cited as further guidance for identifying IT risks and controls, alongside GTAG-1 on the importance of IT controls.\"\r\n  },\r\n  {\r\n    id: 296,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"'IARF', in the field of information technology auditing, is a new Auditor's guide to:\",\r\n    options: [\r\n      \"Identifying and assessing risk factors\",\r\n      \"Planning, performing and presenting IT audits\",\r\n      \"Internal audit reporting formats\",\r\n      \"Investigating fraud in an automated environment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.5(c)<\/b> \u2014 'IARF: A new Auditor's guide to planning, performing and presenting IT audits (IIA Bookstore).'\"\r\n  },\r\n  {\r\n    id: 297,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Guidance on managing and auditing IT vulnerabilities, to which reference is made in respect of the hazards and vulnerabilities of which the internal auditor must be aware, is contained in:\",\r\n    options: [\r\n      \"GTAG 5\",\r\n      \"GTAG 6\",\r\n      \"GTAG 9\",\r\n      \"GTAG 13\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.2.3.2<\/b> \u2014 'the internal auditor needs to be aware of the hazards and vulnerabilities that may exist. For further guidance refer to GTAG 6: Managing and auditing IT vulnerabilities.' GTAG 5 deals with managing and auditing IT risks, GTAG 9 with identity and access management and GTAG 13 with fraud prevention and detection in an automated world.\"\r\n  },\r\n  {\r\n    id: 298,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\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 11\\nC. GTAG 12\\nD. GTAG 13\\nList-II (Subject)\\n1. Auditing IT projects\\n2. Fraud prevention and detection in an automated world\\n3. Managing and auditing IT risks\\n4. Developing an IT audit plan\",\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 4.2.4.4 and 4.2.4.6<\/b> \u2014 GTAG 11 and GTAG 12 are cited for preparing the annual IT audit plan (developing an IT audit plan, and auditing IT projects respectively), while GTAG 5 and GTAG 13 are cited for undertaking IT risk assessment (managing and auditing IT risks, and fraud prevention and detection in an automated world).\"\r\n  },\r\n  {\r\n    id: 299,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Governance at a Ministry\/Department comprises the combination of guidelines, processes and structures implemented to inform, direct, manage and monitor its activities, these being implemented under the directives of the:\",\r\n    options: [\r\n      \"Secretary\",\r\n      \"Financial Adviser\",\r\n      \"Chief Audit Executive\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.1.2<\/b> \u2014 'Governance at the Ministry\/Department would be the combination of guidelines, processes and structures implemented under the directives of the Secretary to inform, direct, manage and monitor the activities of the Ministry\/Department to achieve its objectives.'\"\r\n  },\r\n  {\r\n    id: 300,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Among the governance responsibilities supported by the Internal Audit Wing, the one which addresses whether Ministries\/Departments are doing what they are supposed to do, and serves to detect and deter public corruption, is:\",\r\n    options: [\r\n      \"Oversight\",\r\n      \"Insight\",\r\n      \"Foresight\",\r\n      \"Advisory service\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.2.2(i)<\/b> \u2014 'Oversight addresses whether Ministries\/Departments are doing what they are supposed to do and serves to detect and deter public corruption.'\"\r\n  },\r\n  {\r\n    id: 301,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The governance responsibility which assists decision-makers by providing an independent assessment of the implementation of Government schemes, programs, guidelines, operations and results is:\",\r\n    options: [\r\n      \"Oversight\",\r\n      \"Insight\",\r\n      \"Foresight\",\r\n      \"Deterrence\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.3.2.2(ii)<\/b> \u2014 'Insight assists decision-makers by providing an independent assessment of implementation of Government schemes, programs, guidelines, operations and results.'\"\r\n  },\r\n  {\r\n    id: 302,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"The governance responsibility which identifies trends and emerging challenges in the implementation of programmes, projects and schemes is:\",\r\n    options: [\r\n      \"Oversight\",\r\n      \"Insight\",\r\n      \"Foresight\",\r\n      \"Detection\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 4.3.2.2(iii)<\/b> \u2014 'Foresight identifies trends and emerging challenges in implementation of PPS.' Foresight also extends to identifying risks and opportunities arising from demographic trends, economic conditions or changing security threats.\"\r\n  },\r\n  {\r\n    id: 303,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following four key objectives in respect of which the Internal Audit Wing is responsible for assessing and recommending improvements in the governance process:\\n1. How the Ministry\/Department promotes ethics and values\\n2. How it ensures effective performance management and accountability\\n3. How well it communicates risk and control information to appropriate areas\\n4. Its ability to coordinate the activities of the Audit Committee and to communicate among the board, external and internal auditors and management\\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 4.3.3.1<\/b> \u2014 all four are the key objectives to be accomplished, this obligation being traced to IIA Standard 2110. Governance processes are to be considered during the Internal Audit Wing's risk assessment and audit plan development.\"\r\n  },\r\n  {\r\n    id: 304,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following which the Internal Audit Wing reviews in assessing how a Ministry\/Department promotes ethics and values:\\n1. Mission and value statements and a code of conduct\\n2. Right to Information policy\\n3. Hiring and training processes\\n4. Anti-fraud and whistleblowing policy, and a hotline and investigation process\\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 4.3.3.1(i)<\/b> lists all four categories of related objectives, programs and activities. Surveys and interviews can be used to gauge whether these efforts are establishing sufficient awareness.\"\r\n  },\r\n  {\r\n    id: 305,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In evaluating how a Ministry\/Department ensures effective performance management and accountability, the associated measurements which the Internal Audit Wing reviews to determine whether they are appropriately designed and executed are the:\",\r\n    options: [\r\n      \"Key performance indicators\",\r\n      \"Risk registers of the Programme Divisions\",\r\n      \"Utilisation certificates of grantee institutions\",\r\n      \"Sample sizes adopted in previous audits\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.3.1(ii)<\/b> \u2014 the IAW 'can review associated measurements (e.g., key performance indicators) to determine if they are appropriately designed and executed to prevent or detect inappropriate behaviour and to support actions aligned with the Ministry\/Department strategic objectives. Audit Committee meeting materials can often provide evidence on this aspect.'\"\r\n  },\r\n  {\r\n    id: 306,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"To appraise how well a Ministry\/Department communicates risk and control information to appropriate areas, the Internal Audit Wing could access internal reports, relevant memos and emails and minutes of meetings in order to determine whether such information is:\",\r\n    options: [\r\n      \"Approved by the competent authority\",\r\n      \"Complete, accurate and distributed timely\",\r\n      \"Restricted to officers of a specified rank\",\r\n      \"Recorded in the risk register\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.3.3.1(iii)<\/b> \u2014 the IAW accesses such records 'to determine whether complete and accurate information regarding risks and controls is distributed timely. Surveys and interviews could gauge the staff's understanding of their responsibilities for risks and controls.'\"\r\n  },\r\n  {\r\n    id: 307,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In providing oversight services, Internal Audit Wings assist decision-makers by evaluating whether the Ministry\/Department is:\",\r\n    options: [\r\n      \"Achieving its objectives and spending funds for the intended purpose\",\r\n      \"Maintaining its accounts in the prescribed form\",\r\n      \"Recruiting staff against sanctioned posts\",\r\n      \"Complying with the audit programme approved for the year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.1<\/b> \u2014 'IAWs assist decision-makers in exercising oversight by evaluating whether the Ministry\/Department is achieving its objectives and spending funds for the intended purpose.' The effectiveness of the internal control structure is evaluated to identify and reduce the conditions that breed corruption.\"\r\n  },\r\n  {\r\n    id: 308,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Audits focusing on insight evaluate whether:\",\r\n    options: [\r\n      \"The expenditure has been sanctioned by the competent authority\",\r\n      \"The policy has brought about the intended results\",\r\n      \"The accounts have been correctly compiled\",\r\n      \"The audit plan has been fully executed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.3.4.2<\/b> \u2014 'Auditors provide insight to assist decision-makers by assessing which programs and guidelines are working and which are not, sharing best practices and benchmarking information... Audits focusing on insight, evaluate whether the policy has brought about the intended results.'\"\r\n  },\r\n  {\r\n    id: 309,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In discharging the foresight responsibility, Internal Audit Wings identify risks and opportunities arising from sources such as:\",\r\n    options: [\r\n      \"Demographic trends, economic conditions or changing security threats\",\r\n      \"The previous year's audit observations alone\",\r\n      \"The recommendations of the Public Accounts Committee\",\r\n      \"The vendor contracts entered into during the year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.3(a)<\/b> \u2014 'The IAWs can identify risks and opportunities arising \u2014 such as from demographic trends, economic conditions or changing security threats \u2014 and identify risks and opportunities which may impact their Ministry\/Department.' A risk-based audit approach focusing on the overall risk management framework can help identify and deter unacceptable risks.\"\r\n  },\r\n  {\r\n    id: 310,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Internal Audit Wings must be prepared to recognize and report:\",\r\n    options: [\r\n      \"Corruption, abuse of authority or failure to provide equity or due process in the exercise of a Governmental police or regulatory activity\",\r\n      \"Only those irregularities which exceed the materiality limit\",\r\n      \"Only breaches noticed in the accounting offices\",\r\n      \"Only matters referred to them by the Audit Committee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.3(b)<\/b> \u2014 'IAWs must be prepared to recognize and report corruption, abuse of authority or failure to provide equity or due process in the exercise of a Governmental police or regulatory activity.'\"\r\n  },\r\n  {\r\n    id: 311,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Detection, as a governance-related service, is intended to identify inappropriate, inefficient, illegal or fraudulent acts that have already transpired and to:\",\r\n    options: [\r\n      \"Collect evidence to support decisions regarding criminal prosecutions, disciplinary actions or other remedies\",\r\n      \"Quantify the recoveries to be effected from officials\",\r\n      \"Revise the risk appetite of the Ministry\",\r\n      \"Prepare the audit plan for the following year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.4<\/b> \u2014 'Detection is intended to identify inappropriate, inefficient, illegal or fraudulent acts that have already transpired and to collect evidence to support decisions regarding criminal prosecutions, disciplinary actions or other remedies.'\"\r\n  },\r\n  {\r\n    id: 312,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following forms which detection efforts can take:\\n1. Audits or investigations based on suspicious circumstances or complaints, including specific procedures and tests to identify fraudulent, wasteful or abusive activity\\n2. Audits such as payroll, accounts payable or information systems security audits that test disbursements and related internal controls\\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 4.3.4.4(a) and (b)<\/b> \u2014 both forms are expressly given as the ways in which detection efforts can be made.\"\r\n  },\r\n  {\r\n    id: 313,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Deterrence, as a governance-related service, is intended to:\",\r\n    options: [\r\n      \"Identify and reduce the conditions that allow corruption\",\r\n      \"Recover the amounts lost through fraud\",\r\n      \"Fix responsibility on the officials at fault\",\r\n      \"Prosecute those found guilty of misconduct\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.5<\/b> \u2014 'Deterrence is intended to identify and reduce the conditions that allow corruption.' Auditors seek to deter fraud, abuse and other breaches of public trust by assessing controls for existing or proposed functions, assessing specific risks and reviewing contracts for potential conflicts of interest.\"\r\n  },\r\n  {\r\n    id: 314,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Consider the following ways in which auditors seek to deter fraud, abuse and other breaches of public trust:\\n1. Assessing controls for existing or proposed functions\\n2. Assessing Ministry\/Department specific or audit-specific risks\\n3. Reviewing contracts for potential conflicts of interest\\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 4.3.4.5(a), (b) and (c)<\/b> \u2014 all three are listed, and it is added at (d) that successful detection efforts may also have a deterrent effect.\"\r\n  },\r\n  {\r\n    id: 315,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"In addition to their assurance work, auditors may provide services such as control and risk assessment workshops and training in areas such as:\",\r\n    options: [\r\n      \"Fraud awareness, performance measurement and control design\",\r\n      \"Budget formulation and expenditure sanction\",\r\n      \"Recruitment and cadre management\",\r\n      \"Procurement and contract execution\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.6(a)<\/b> \u2014 'auditors may provide services (e.g., control and risk assessment workshops) and training in areas such as fraud awareness, performance measurement and control design. They also may provide advice on implementing audit recommendations.'\"\r\n  },\r\n  {\r\n    id: 316,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Although auditors may, in an advisory role, provide technical advice and make recommendations to management, they may not:\",\r\n    options: [\r\n      \"Comment on the effectiveness of controls\",\r\n      \"Make management decisions or assume a management role\",\r\n      \"Provide training in fraud awareness\",\r\n      \"Advise on implementing audit recommendations\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 4.3.4.6(b)<\/b> \u2014 'Although auditors may, in an advisory role, provide technical advice and make recommendations to management, they may not make management decisions or assume a management role.'\"\r\n  },\r\n  {\r\n    id: 317,\r\n    chapter: \"HB CH 4: OTHER DOMAINS OF INTERNAL AUDIT\",\r\n    question: \"Where a programme has received significant levels of advice or assistance from auditors in its formative stages, the auditors must maintain independence and objectivity for subsequent audits of that programme, the underlying principle being that:\",\r\n    options: [\r\n      \"Auditors should not audit their own work\",\r\n      \"Advisory services must always precede assurance services\",\r\n      \"Audit of such a programme must be outsourced\",\r\n      \"The programme must be excluded from the audit universe\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 4.3.4.6(b)<\/b> \u2014 'they must maintain independence and objectivity for subsequent audits conducted in any program that has received significant levels of advice or assistance in its formative stages. In other words, auditors should not audit their own work.'\"\r\n  },\r\n  {\r\n    id: 318,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Since audit engagements review the use of public money, it is imperative that they be conducted with due regard for:\",\r\n    options: [\r\n      \"Ethics, economy, efficiency and effectiveness\",\r\n      \"Materiality, sampling and documentation\",\r\n      \"Independence, objectivity and confidentiality\",\r\n      \"Compliance, propriety and performance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'As audit engagements review the use of public money, it is imperative that these be conducted with due regard for ethics, economy, efficiency and effectiveness.'\"\r\n  },\r\n  {\r\n    id: 319,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"A quality assurance and improvement programme supports the conduct of internal audits that effectively and consistently result in:\",\r\n    options: [\r\n      \"Recovery of amounts wrongly paid\",\r\n      \"Settlement of outstanding audit objections\",\r\n      \"Value-addition to the Ministry's\/Department's operations\",\r\n      \"Reduction in the number of auditable units\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.1.1<\/b> \u2014 'A quality assurance and improvement programme supports the conduct of internal audits that effectively and consistently result in value-addition to the Ministry's\/Department's operations. Quality assurance programme is also necessary to provide assurance that the internal audit activity conforms to prescribed guidance.'\"\r\n  },\r\n  {\r\n    id: 320,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Consider the following benefits of a quality assurance programme:\\n1. Consistent application of processes\\n2. Standardization and completeness of documentation\\n3. Adequate linkage of audit recommendations to working papers\\n4. Enhanced credibility\\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 5.2<\/b> \u2014 'The benefits of a quality assurance program include consistent application of processes, standardization and completeness of documentation, adequate linkage of audit recommendations to working papers and enhanced credibility.'\"\r\n  },\r\n  {\r\n    id: 321,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"A quality assurance programme increases the effectiveness of supervisory elements and thereby the:\",\r\n    options: [\r\n      \"Number of engagements completed in the year\",\r\n      \"Speed of settlement of audit objections\",\r\n      \"Recoveries pointed out by audit\",\r\n      \"Reliability of reports\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.2<\/b> \u2014 'It increases the effectiveness of supervisory elements and thereby the reliability of reports.'\"\r\n  },\r\n  {\r\n    id: 322,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"In the hierarchy of quality assurance elements, the control objective corresponding to an individual auditor's work is:\",\r\n    options: [\r\n      \"Professionalism\",\r\n      \"Line management\",\r\n      \"Independence\",\r\n      \"Credibility\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 in the hierarchy, the individual auditor's work (due care) is exercised at the level of the individual auditor, the control objective being professionalism. Supervisory review, internal review and external review operate at successively higher levels.\"\r\n  },\r\n  {\r\n    id: 323,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"In the hierarchy of quality assurance elements, supervisory review of an engagement is carried out by a:\",\r\n    options: [\r\n      \"Supervisor or peer outside the line of responsibility\",\r\n      \"Qualified person from outside the Ministry\/Department\",\r\n      \"Supervisor within the line of responsibility\",\r\n      \"Member of the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 supervisory review of an engagement is by a 'Supervisor within Line of responsibility', the assurance level being the audit function and the control objective management. Internal review, by contrast, is by a supervisor or peer <i>outside<\/i> the line of responsibility.\"\r\n  },\r\n  {\r\n    id: 324,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"In the hierarchy of quality assurance elements, internal review covering an aggregate of engagements, divisional offices or autonomous audit units is conducted by a supervisor or peer:\",\r\n    options: [\r\n      \"Within the line of responsibility\",\r\n      \"Nominated by the Institute of Internal Auditors\",\r\n      \"Drawn from the Office of the Comptroller and Auditor General\",\r\n      \"Outside the line of responsibility\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 internal review of an aggregate of engagements, divisional offices or autonomous audit units is by a supervisor or peer 'Outside Line of Responsibility', the control objective at this level being the Chief Audit Executive.\"\r\n  },\r\n  {\r\n    id: 325,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"In the hierarchy of quality assurance elements, external review of the audit function as a whole is conducted by:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"A supervisor within the line of responsibility\",\r\n      \"Qualified persons from outside the Ministry\/Department\",\r\n      \"The Programme Division concerned\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.3.1<\/b> \u2014 external review covers the audit function as a whole, is conducted by 'Qualified persons from Outside the Ministry\/Department', and its control objective is the Audit Committee.\"\r\n  },\r\n  {\r\n    id: 326,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Match List-I with List-II and select the correct answer using the code given below:\\nList-I (Quality assurance element)\\nA. Individual auditor's work\\nB. Supervisory review\\nC. Internal review\\nD. External review\\nList-II (By whom conducted)\\n1. Supervisor within the line of responsibility\\n2. Qualified persons from outside the Ministry\/Department\\n3. The individual auditor exercising due care\\n4. Supervisor or peer outside the line of responsibility\",\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 5.3.1<\/b> \u2014 the four elements ascend from the individual auditor exercising due care, to supervisory review by a supervisor within the line of responsibility, to internal review by a supervisor or peer outside that line, and finally to external review by qualified persons from outside the Ministry\/Department.\"\r\n  },\r\n  {\r\n    id: 327,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Consider the following primary quality assurance activities:\\n1. Training workshops and seminars\\n2. Feedback from users of audit services\\n3. Peer review\\n4. External reviews\\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 5.3.2<\/b> \u2014 'The primary quality assurance activities include training workshops and seminars, feedback from users of audit services, peer review and external reviews.'\"\r\n  },\r\n  {\r\n    id: 328,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The main objective of self-assessment, peer review and external reviews is to:\",\r\n    options: [\r\n      \"Reduce the cost of the internal audit activity\",\r\n      \"Fix accountability for deficient engagements\",\r\n      \"Improve audit quality as a whole\",\r\n      \"Increase the number of engagements completed\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.3.2<\/b> \u2014 'The main objective of self-assessment, peer review and external reviews is to improve audit quality as a whole. It is a good way of evaluating, documenting and reporting on the effectiveness and quality of internal audit.'\"\r\n  },\r\n  {\r\n    id: 329,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Self-assessment for quality assurance purposes is the responsibility of the:\",\r\n    options: [\r\n      \"Chief Audit Executive\",\r\n      \"Head of the audit team conducting the engagement\",\r\n      \"Audit Committee\",\r\n      \"Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.3.3<\/b> \u2014 'While self-assessment would be the responsibility of the Chief Audit Executive, peer reviews would be conducted by members of IAWs of Ministries\/Departments.'\"\r\n  },\r\n  {\r\n    id: 330,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Peer reviews for quality assurance purposes are conducted by:\",\r\n    options: [\r\n      \"The Chief Audit Executive of the same Ministry\",\r\n      \"The Audit Committee of the Ministry\",\r\n      \"Officers of the Comptroller and Auditor General\",\r\n      \"Members of the Internal Audit Wings of Ministries\/Departments\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 5.3.3<\/b> \u2014 'peer reviews would be conducted by members of IAWs of Ministries\/Departments.' Self-assessment rests with the CAE, and external reviews are done by the O\/o CGA or outsourced reviewers from the IIA.\"\r\n  },\r\n  {\r\n    id: 331,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"External reviews for quality assurance purposes are conducted by:\",\r\n    options: [\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Audit Committee of the Ministry\/Department\",\r\n      \"The Office of the Controller General of Accounts or outsourced reviewers from the Institute of Internal Auditors\",\r\n      \"The Programme Divisions whose schemes were audited\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.3.3<\/b> \u2014 'External reviews would be done by O\/o CGA or outsourced reviewers from the IIA and would comprise an examination of the audit plan, working papers, related audit report and follow-up activities.'\"\r\n  },\r\n  {\r\n    id: 332,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Consider the following which an external review comprises an examination of:\\n1. The audit plan\\n2. Working papers\\n3. The related audit report\\n4. Follow-up activities\\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 5.3.3<\/b> \u2014 an external review 'would comprise an examination of the audit plan, working papers, related audit report and follow-up activities'. The deficiencies noted in such a review should be timely rectified.\"\r\n  },\r\n  {\r\n    id: 333,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"An external review of the internal audit function may be performed:\",\r\n    options: [\r\n      \"Only before the audit reports are finalized\",\r\n      \"Only after the audit reports have been finalized\",\r\n      \"Either prior to reports being finalized or at any time after they have been finalized\",\r\n      \"Only at the close of the financial year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.3.3<\/b> \u2014 such a review 'may be performed either prior to reports being finalized or at any time after they have been finalized. The deficiencies noted should be timely rectified.'\"\r\n  },\r\n  {\r\n    id: 334,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The relationship envisaged between the internal audit function and statutory audit is that:\",\r\n    options: [\r\n      \"Internal audit should verify the findings of statutory audit\",\r\n      \"Internal audit should confine itself to areas not covered by statutory audit\",\r\n      \"Both should develop a synergy and aim at complementing each other to bring focused improvements in the working of the Ministry\/Department\",\r\n      \"Statutory audit should be conducted only after internal audit is complete\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.4.1<\/b> \u2014 'The internal audit function should develop a synergy with the statutory audit and both the audits should aim at complementing each other to bring focused improvements in the working of the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 335,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The review of statutory audit observations in a Ministry\/Department is to be undertaken by the:\",\r\n    options: [\r\n      \"Audit Committee constituted in the Ministry\/Department\",\r\n      \"Internal Audit Wing alone\",\r\n      \"Programme Division concerned\",\r\n      \"Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.4.1<\/b> \u2014 'The Audit Committee constituted in the Ministry\/Department should undertake the review of statutory audit observations as well.' The Audit Committee's oversight thus extends beyond internal audit.\"\r\n  },\r\n  {\r\n    id: 336,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"In order to keep a watch over the settlement of audit objections included in the Test Audit Notes issued by statutory audit officers, the Internal Audit Wing should maintain:\",\r\n    options: [\r\n      \"A scheme-wise register of recoveries effected\",\r\n      \"A DDO-wise count of outstanding objections\",\r\n      \"A quarterly statement of expenditure incurred\",\r\n      \"A separate risk register for statutory audit findings\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.4.1<\/b> \u2014 'In order to keep a watch over the settlement of audits objections included in the Test Audit Notes issued by Statutory Audit officers, the Internal Audit Wing should maintain a DDO-wise count of outstanding objections and monitor the progress made towards their settlement.'\"\r\n  },\r\n  {\r\n    id: 337,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The observations made by statutory and internal audits are required to:\",\r\n    options: [\r\n      \"Be reported directly to the Public Accounts Committee\",\r\n      \"Guide the risk assessment process and the development of the work programme for internal audit\",\r\n      \"Be excluded from the internal audit plan to avoid duplication\",\r\n      \"Be settled before the next audit plan is approved\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.4.1<\/b> \u2014 'the observations made by statutory and internal audits, should guide the risk assessment process and develop work program for the internal audit.'\"\r\n  },\r\n  {\r\n    id: 338,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Information collected during the audit process is to be used:\",\r\n    options: [\r\n      \"Only for the purposes for which it was obtained\",\r\n      \"For any purpose connected with the Ministry's administration\",\r\n      \"Only after the audit report has been issued\",\r\n      \"Only with the consent of the auditee unit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.5.1<\/b> \u2014 'Auditors must respect the confidentiality of information received\/acquired from the auditee units. Information collected during the audit process should be used only for the purposes for which it was obtained and not disclosed to unrelated persons.'\"\r\n  },\r\n  {\r\n    id: 339,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Disclosure of information collected during the audit process to any person should be made:\",\r\n    options: [\r\n      \"Freely within the Ministry\/Department\",\r\n      \"Only with proper authorisation\",\r\n      \"Only after the expiry of the retention period\",\r\n      \"Only to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.5.1<\/b> \u2014 'Further, disclosure of information to anyone should only be done with proper authorisation.' This complements the documentation policy under Para 3.9, which requires controlled access to engagement records and approval of concerned Ministry personnel before release to external parties.\"\r\n  },\r\n  {\r\n    id: 340,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Audit work papers are documents:\",\r\n    options: [\r\n      \"Prepared by the auditee unit for the use of the audit team\",\r\n      \"Either created by the auditor or gathered by him during the audit engagement\",\r\n      \"Issued by the Audit Committee to guide the engagement\",\r\n      \"Compiled by the Office of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 'Audit work papers are documents either created by the auditor or gathered by him during the audit engagement. They record information to support the conclusions and audit results and hence reflect on the quality of audit conducted.'\"\r\n  },\r\n  {\r\n    id: 341,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Consider the following purposes served by working papers:\\n1. They record information to support the conclusions and audit results\\n2. They aid internal auditors in planning, performing and supervising audit work\\n3. They are a good source of evaluation of the internal auditor's work by external auditors and for peer review\\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 5.5.2<\/b> \u2014 working papers record information supporting the conclusions and audit results, aid internal auditors in planning, performing and supervising audit work, and are a good source of evaluation of the internal auditor's work by external auditors and for peer review.\"\r\n  },\r\n  {\r\n    id: 342,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Working papers are contained in two types of files, namely the:\",\r\n    options: [\r\n      \"Permanent audit file and the current audit file\",\r\n      \"Assurance file and the advisory file\",\r\n      \"Engagement file and the follow-up file\",\r\n      \"Compliance file and the performance file\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 'Working papers are contained in two types of files: permanent audit file and the current audit file.' The documented form of audit information is referred to as audit work papers, which can be compiled in either file.\"\r\n  },\r\n  {\r\n    id: 343,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The Permanent Audit File contains information that is relevant to:\",\r\n    options: [\r\n      \"The current audit alone\",\r\n      \"Current and future audits\",\r\n      \"Audits already completed and closed\",\r\n      \"Statutory audit alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 'Permanent Audit File contains information that is relevant to current and future audits as it consolidates all important documents at one place. It also provides a basis for consistency in testing and allows comparison of key performance indicators, over-time.'\"\r\n  },\r\n  {\r\n    id: 344,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Consider the following which the Permanent Audit File typically includes:\\n1. Organizational chart\\n2. Description of schemes, programs, systems, procedures and business plans\\n3. Corrective action plans\\n4. Legal and regulatory issues impacting the organization\\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 5.5.2<\/b> \u2014 the Permanent Audit File typically includes the organizational chart; description of schemes, programs, systems, procedures and business plans; corrective action plans; legal and regulatory issues impacting the organization; risk assessment; correspondence of continuing interest in future audit; and updated audit programmes.\"\r\n  },\r\n  {\r\n    id: 345,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The Current Audit File contains a record of all the audit work schedules and documents relevant to the current audit, representing a clear record of the:\",\r\n    options: [\r\n      \"Audit process, procedures, findings, conclusions and reports\",\r\n      \"Sanctions issued by the auditee unit during the year\",\r\n      \"Recoveries effected at the instance of audit\",\r\n      \"Risk registers maintained by the Programme Divisions\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 'Current Audit Files contains record of all the audit work schedules and documents relevant to the current audit. These should represent a clear record of the audit process, procedures, findings, conclusions and reports.'\"\r\n  },\r\n  {\r\n    id: 346,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Consider the following which the Current Audit File typically includes:\\n1. Copies of the draft and final audit reports\\n2. Significant findings and issues identified during the audit and how they were resolved\\n3. Follow-up of previous audit reports\\n4. Minutes of entry and exit meetings\\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 5.5.2<\/b> \u2014 the Current Audit File typically includes copies of the draft and final audit reports; significant findings and issues and how they were resolved; audit planning documentation; administration correspondence documents; follow-up of previous audit reports; updated audit programmes; supporting documentation for the audit conclusions; and minutes of entry and exit meetings.\"\r\n  },\r\n  {\r\n    id: 347,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Which one of the following forms part of the Permanent Audit File rather than the Current Audit File?\",\r\n    options: [\r\n      \"Minutes of entry and exit meetings\",\r\n      \"Copies of the draft and final audit reports\",\r\n      \"Legal and regulatory issues impacting the organization\",\r\n      \"Supporting documentation for the audit conclusions\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 legal and regulatory issues impacting the organization figure in the Permanent Audit File, which carries information relevant to current and future audits. The other three items belong to the Current Audit File, which records the work of the particular engagement.\"\r\n  },\r\n  {\r\n    id: 348,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Which one of the following forms part of the Current Audit File rather than the Permanent Audit File?\",\r\n    options: [\r\n      \"Organizational chart\",\r\n      \"Audit planning documentation for the engagement\",\r\n      \"Description of schemes, programs, systems, procedures and business plans\",\r\n      \"Correspondence of continuing interest in future audit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 audit planning documentation for the engagement belongs to the Current Audit File. The organizational chart, the description of schemes and systems, and correspondence of continuing interest in future audits are all Permanent Audit File items. Note that updated audit programmes figure in both files.\"\r\n  },\r\n  {\r\n    id: 349,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Which one of the following items figures in both the Permanent Audit File and the Current Audit File?\",\r\n    options: [\r\n      \"Risk assessment\",\r\n      \"Minutes of entry and exit meetings\",\r\n      \"Updated audit programmes\",\r\n      \"Corrective action plans\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.5.2<\/b> \u2014 'Updated audit programmes' appears in the enumeration of the contents of both the Permanent Audit File and the Current Audit File. Risk assessment and corrective action plans are Permanent File items, while minutes of entry and exit meetings belong to the Current File.\"\r\n  },\r\n  {\r\n    id: 350,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Phrases such as 'it seems that', 'our impression is' or 'there appears to be' are cautioned against in audit reports because:\",\r\n    options: [\r\n      \"They are technically inaccurate expressions\",\r\n      \"Over-use of such hedges can make solid recommendations sound like hunches rather than well-supported facts\",\r\n      \"They amount to assigning blame to management\",\r\n      \"They are too technical for the reader to follow\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.6.1, item 2<\/b> \u2014 such 'weasel words' may feel safer, 'but when you have too many hedges, particularly in the same sentence, there is a danger that you are not presenting well-supported facts... over-use of weasel words can make solid recommendations sound a little too much like hunches.'\"\r\n  },\r\n  {\r\n    id: 351,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Intensifiers such as 'clearly' and 'significant' are to be used sparingly in audit reports because they:\",\r\n    options: [\r\n      \"Raise questions such as 'Significant compared to what?' and 'Clearly according to whose criteria?'\",\r\n      \"Are prohibited by the prescribed report template\",\r\n      \"Amount to taking credit for the audit findings\",\r\n      \"Reveal confidential information about the auditee\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.6.1, item 3<\/b> \u2014 intensifiers can be another type of weaseling and 'raise questions such as \\\"Significant compared to what?\\\" and \\\"Clearly according to whose criteria?\\\"' Numbers such as 23 percent or a stated amount tell a story, whereas 'very large' does not.\"\r\n  },\r\n  {\r\n    id: 352,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"Words such as 'everything', 'nothing', 'never' or 'always' carry a danger in audit reports because they:\",\r\n    options: [\r\n      \"Understate the seriousness of the finding\",\r\n      \"Distract readers into looking for exceptions to the rule rather than examining the real issue\",\r\n      \"Cannot be supported by statistical sampling\",\r\n      \"Are considered technical jargon\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.6.1, item 4<\/b> \u2014 '\\\"You always\\\" and \\\"you never\\\" can be fighting words that can distract readers into looking for exceptions to the rule rather than examining the real issue. It is safe to say you tested 10 transactions and none were approved \u2014 less safe to say transactions are never approved.'\"\r\n  },\r\n  {\r\n    id: 353,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The purpose of an internal audit report is:\",\r\n    options: [\r\n      \"To assign blame for the lapses noticed\",\r\n      \"To bring about positive change\",\r\n      \"To quantify the recoveries to be effected\",\r\n      \"To record the auditee's replies for future reference\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.6.1, item 5<\/b> \u2014 'The purpose of internal audit reports is to bring about positive change, not to assign blame. We are more likely to achieve buy-in, when our reports come across as neutral rather than confrontational. The goal is to get to the root cause rather than to call out the name of the guilty party.'\"\r\n  },\r\n  {\r\n    id: 354,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The term 'auditee' is regarded as outdated in modern internal auditing because:\",\r\n    options: [\r\n      \"It is not defined in the internal audit guidelines\",\r\n      \"It implies someone who has something done to them by an auditor, whereas internal audit has become a collaborative process\",\r\n      \"It is a technical expression unfamiliar to readers\",\r\n      \"It suggests that the unit is at fault\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 5.6.1, item 7<\/b> \u2014 'many experts believe that the phrase has negative connotations and that \\\"auditee\\\" implies someone who has something done to them by an auditor. Internal audit has become a collaborative process, and terms such as \\\"audit client\\\" and \\\"audit customer\\\" indicate that we are working with management, not working on them.'\"\r\n  },\r\n  {\r\n    id: 355,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The expressions suggested as preferable to 'auditee' in an internal audit report are:\",\r\n    options: [\r\n      \"'Audit client' and 'audit customer'\",\r\n      \"'Spending unit' and 'field formation'\",\r\n      \"'Auditable entity' and 'audit subject'\",\r\n      \"'Programme division' and 'implementing agency'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 5.6.1, item 7<\/b> \u2014 'terms such as \\\"audit client\\\" and \\\"audit customer\\\" indicate that we are working with management, not working on them.'\"\r\n  },\r\n  {\r\n    id: 356,\r\n    chapter: \"HB CH 5: QUALITY ASSURANCE\",\r\n    question: \"The 'fifth-grader test' suggested for internal audit reports means that:\",\r\n    options: [\r\n      \"A report should be limited to five pages\",\r\n      \"A report should carry not more than five recommendations\",\r\n      \"If an intelligent middle-school student could not understand the report, it may be needlessly complicated\",\r\n      \"Every report should be reviewed by five officers before issue\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 5.6.1, item 10<\/b> \u2014 'Like to use the fifth-grader test: if an intelligent middle-school student couldn't understand your report, it may be needlessly complicated.' The object is to get readers to remember the recommendations and take action, not to impress with pompous words or bloated phrases.\"\r\n  },\r\n  {\r\n    id: 357,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"While designing an internal audit system which is both efficient and effective, an important consideration must be the:\",\r\n    options: [\r\n      \"Number of auditable units in the Audit Universe\",\r\n      \"Budget provision available for travel and contingencies\",\r\n      \"Adequacy and quality of human resources\",\r\n      \"Periodicity fixed for the Audit Committee's meetings\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.1.1<\/b> \u2014 'The adequacy and quality of human resources must be an important consideration when designing an internal audit system which is both efficient and effective.'\"\r\n  },\r\n  {\r\n    id: 358,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following critical parameters for evaluation of the performance of the internal audit function in a Ministry\/Department:\\n1. Staffing levels\\n2. Staff qualifications\\n3. Staff utilization rates\\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 6.1.1<\/b> \u2014 'Staffing levels, Staff qualifications and Staff utilization rates are critical parameters for evaluation of the performance of internal audit function in a Ministry\/Department.' The same three parameters appear among the People Management indicators of the Internal Audit Capability Model in Para 3.10.4.\"\r\n  },\r\n  {\r\n    id: 359,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The success of any plan or strategy of the internal audit function is ultimately determined by:\",\r\n    options: [\r\n      \"The recoveries effected at the instance of internal audit\",\r\n      \"The number of engagements completed during the financial year\",\r\n      \"The quality, appropriateness, sufficiency and effective deployment of the personnel responsible for its execution\",\r\n      \"The frequency with which the plan is revised\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.1.1<\/b> \u2014 'The success of any plan or strategy will ultimately be determined by the quality, appropriateness, sufficiency and effective deployment of personnel responsible for its execution.' The expressions 'appropriate', 'sufficient' and 'effectively deployed' carry the meanings assigned to them in Para 3.8.4.1.\"\r\n  },\r\n  {\r\n    id: 360,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"As the first step in human resource planning for internal audit, each Department must have:\",\r\n    options: [\r\n      \"A panel of external service providers empanelled for audit work\",\r\n      \"A separate cadre of internal auditors recruited directly\",\r\n      \"A dedicated Internal Audit Wing staffed by auditors and supervisors in adequate numbers\",\r\n      \"An Audit Committee with an external subject matter expert\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'As the first step, each Department must have a dedicated Internal Audit Wing staffed by auditors and supervisors (Group A, B and C level officials) in adequate numbers.'\"\r\n  },\r\n  {\r\n    id: 361,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The auditors and supervisors with whom a dedicated Internal Audit Wing is to be staffed are officials at which levels?\",\r\n    options: [\r\n      \"Group A level only\",\r\n      \"Group A and Group B levels only\",\r\n      \"Group A, Group B and Group C levels\",\r\n      \"Group B and Group C levels only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 the dedicated Internal Audit Wing is to be 'staffed by auditors and supervisors (Group A, B and C level officials) in adequate numbers.'\"\r\n  },\r\n  {\r\n    id: 362,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"While working out the strength of the Internal Audit Wing, it is necessary that the assessment of the work at hand is done:\",\r\n    options: [\r\n      \"On the basis of the strength sanctioned in the preceding year\",\r\n      \"In proportion to the budget of the Ministry\/Department\",\r\n      \"In a rational and scientific manner\",\r\n      \"On the basis of the number of Drawing and Disbursing Officers alone\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1<\/b> \u2014 'While working out the strength of the Internal Audit Wing, it is necessary that the assessment of work at hand is done in a rational and scientific manner.'\"\r\n  },\r\n  {\r\n    id: 363,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The requirement that each Department maintain a dedicated Internal Audit Wing staffed in adequate numbers flows from the guideline on:\",\r\n    options: [\r\n      \"Quality Assurance and Improvement Program\",\r\n      \"Proficiency and Due Professional Care\",\r\n      \"Resource Management\",\r\n      \"Mandatory compliance with internal audit Guidelines\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.1, footnote<\/b> \u2014 the requirement is referable to Guideline No. 18, Section C of Para 1.6, Chapter I, which is the Ministry Level Guideline on Resource Management.\"\r\n  },\r\n  {\r\n    id: 364,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following parameters to be considered while deciding upon the staffing requirements of Internal Audit Wings:\\n1. Number of audit units\\n2. Number of employees in each audit unit\\n3. Budget of each audit unit\\n4. Inherent risks in the functioning of each audit unit\\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 6.2.2(a) to (d)<\/b> \u2014 all four are among the eight parameters listed for deciding the staffing requirements of Internal Audit Wings, the others relating to the time required for the engagement and for report writing, time reserved for training and continuous professional education, and the period that may be spent on leave.\"\r\n  },\r\n  {\r\n    id: 365,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Among the parameters for deciding staffing requirements, the time required by the internal audit team to complete an audit engagement expressly includes:\",\r\n    options: [\r\n      \"The time spent on the previous year's follow-up\",\r\n      \"The time taken by the auditee to reply\",\r\n      \"Travel time\",\r\n      \"The time taken in obtaining approval of the Audit Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.2(e)<\/b> \u2014 the parameter is 'time required by internal audit team to complete an audit engagement (including travel time)'. Report writing time is separately provided for under clause (f).\"\r\n  },\r\n  {\r\n    id: 366,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following which are to be reckoned while deciding the staffing requirements of an Internal Audit Wing:\\n1. Time required for report writing\\n2. Amount of time reserved for training and continuous professional education\\n3. Period that may be spent on leave\\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 6.2.2(f), (g) and (h)<\/b> \u2014 all three are expressly listed, so that the staffing computation accounts not merely for field work but also for reporting, professional education and leave.\"\r\n  },\r\n  {\r\n    id: 367,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"In addition to the listed parameters, the factors to be taken into account while assessing staffing requirements include:\",\r\n    options: [\r\n      \"The number of audit paragraphs settled in the previous year\",\r\n      \"The seniority of the officers posted in the Wing\",\r\n      \"The nature and length of assignments and additional special audits that may be required to be undertaken\",\r\n      \"The distance of the auditee units from the headquarters\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.2(h)<\/b> \u2014 'Additionally, the nature and length of assignments should be factored in as also additional special audits that may be required to be undertaken.'\"\r\n  },\r\n  {\r\n    id: 368,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The assessment of staff requirement for internal audit must be carried out:\",\r\n    options: [\r\n      \"Once at the time of constituting the Internal Audit Wing\",\r\n      \"At periodic intervals, to ensure that the number of audit personnel is commensurate with the work at hand\",\r\n      \"Only when a new scheme is entrusted to the Ministry\",\r\n      \"Only when the Audit Committee so directs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.2.2(h)<\/b> \u2014 'Assessment of staff requirement must be done at periodic intervals to ensure that the number of audit personnel is commensurate with the work at hand.'\"\r\n  },\r\n  {\r\n    id: 369,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following which are used, along with the prescribed parameters, to work out the requirement of manpower for internal audit:\\n1. The number of auditee units identified for annual, biennial and triennial audit\\n2. The audit man-days required\\n3. The available working days in a calendar year\\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 6.2.3<\/b> \u2014 'The requirement of manpower for internal audit can be worked out by using these parameters, the number of auditee units identified for annual audit, biennial audit and triennial audit, the audit man-days required and the available working days in a calendar year.'\"\r\n  },\r\n  {\r\n    id: 370,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Since the numbers relevant to manpower planning vary from one Ministry\/Department to another, only generic parameters have been indicated, and the responsibility to form the audit team lies with the:\",\r\n    options: [\r\n      \"Financial Adviser\",\r\n      \"Audit Committee\",\r\n      \"Principal Chief Controller of Accounts \/ Chief Controller of Accounts \/ Controller of Accounts as Chief Audit Executive\",\r\n      \"Head of the audit team for the engagement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.2.3<\/b> \u2014 'Since the numbers would vary from one Ministry\/Department to another, generic parameters have been indicated herein and it would be the responsibility of the Pr. CCA\/ CCA\/ CA i.e. the CAE to form the Audit team.'\"\r\n  },\r\n  {\r\n    id: 371,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The authority of the Chief Audit Executive to hire individuals and firms possessing the requisite skill-sets for internal audit assignments is exercised:\",\r\n    options: [\r\n      \"After adhering to the provisions of the General Financial Rules and relevant orders issued by the Government of India\",\r\n      \"Without reference to the General Financial Rules, internal audit being an independent function\",\r\n      \"Only with the prior concurrence of the Comptroller and Auditor General\",\r\n      \"Only where the Audit Committee has approved each individual engagement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 the CAE should have the authority and resources to hire individuals and firms with the requisite skill-sets 'after adhering to provisions of GFRs and relevant orders issued by Government of India from time to time.'\"\r\n  },\r\n  {\r\n    id: 372,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following attributes of consultants which the Chief Audit Executive is required to assess before engaging them:\\n1. Competency\\n2. Independence\\n3. Objectivity\\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 6.3.1<\/b> \u2014 'The CAE should assess the competency, independence and objectivity of such consultants with reference to factors like Experience, Education, Training and Membership in professional organizations etc.'\"\r\n  },\r\n  {\r\n    id: 373,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following factors with reference to which the competency, independence and objectivity of consultants engaged for internal audit are assessed:\\n1. Experience\\n2. Education\\n3. Training\\n4. Membership in professional organizations\\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 6.3.1<\/b> \u2014 the assessment is made 'with reference to factors like Experience, Education, Training and Membership in professional organizations etc.' The enumeration is illustrative, as the word 'etc.' indicates.\"\r\n  },\r\n  {\r\n    id: 374,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consultants engaged for internal audit assignments work under the overall control of the Chief Audit Executive, and the responsibility for the quality and timely delivery of the audit lies with:\",\r\n    options: [\r\n      \"The Chief Audit Executive\",\r\n      \"The consultant engaged\",\r\n      \"The Audit Committee\",\r\n      \"The programme division whose activity is audited\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.3.1<\/b> \u2014 'The consultants shall work under the overall control of the CAE and responsibility for the quality and timely delivery of audit shall lie with the CAE.' Outsourcing therefore does not shift accountability away from the CAE.\"\r\n  },\r\n  {\r\n    id: 375,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The engagement of external service providers to support or complement the internal audit activity is governed by which guideline?\",\r\n    options: [\r\n      \"Guideline No. 18 on Resource Management\",\r\n      \"Guideline No. 22 on Obtaining External Service Providers to Support or Complement the Internal Audit Activity\",\r\n      \"Guideline No. 24 on the Quality Assurance and Improvement Program\",\r\n      \"Guideline No. 4 on Proficiency and Due Professional Care\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.3.1, footnote<\/b> \u2014 the provision is referable to Guideline No. 22, Section C of Para 1.6, Chapter I, which is the Ministry Level Guideline on obtaining external service providers to support or complement the internal audit activity.\"\r\n  },\r\n  {\r\n    id: 376,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following developments which make extensive training of internal auditors essential:\\n1. Introduction of the Risk Based Internal Audit approach\\n2. Increasing computerisation and focus on technology\\n3. Governance thrust\\n4. The influx of Big Data in Government\\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 'With introduction of Risk Based Internal Audit approach in Ministries\/Departments, increasing computerisation, focus on technology, governance thrust and the influx of Big Data in Government it is essential that internal auditors are trained extensively' in the seven areas that follow.\"\r\n  },\r\n  {\r\n    id: 377,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following areas in which internal auditors are required to be trained extensively:\\n1. Evaluation of internal controls\\n2. Risk based audit, risk assessment, design and development of risk matrix and mapping risks with controls\\n3. Application of professional standards\\n4. Sampling techniques\\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(a) to (d)<\/b> \u2014 all four are among the seven training areas, the remaining three being report writing techniques, auditing in a computerized environment (CAATs), and performance and governance audits.\"\r\n  },\r\n  {\r\n    id: 378,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"All of the following are areas in which internal auditors are to be trained extensively EXCEPT:\",\r\n    options: [\r\n      \"Report writing techniques\",\r\n      \"Auditing in a computerized environment\",\r\n      \"Preparation of the annual financial statements of the Ministry\",\r\n      \"Performance and governance audits\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.4.1<\/b> lists seven training areas \u2014 evaluation of internal controls; risk based audit and risk matrices; application of professional standards; sampling techniques; report writing techniques; auditing in a computerized environment (CAATs); and performance and governance audits. Preparation of annual financial statements is an accounting function, not an internal audit training area.\"\r\n  },\r\n  {\r\n    id: 379,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"'Knowledge, skills and other competencies' is a collective term referring to the:\",\r\n    options: [\r\n      \"Educational qualifications prescribed for recruitment to the internal audit cadre\",\r\n      \"Proficiency required of internal auditors to effectively carry out their professional responsibilities\",\r\n      \"Training man-days completed by an auditor during the year\",\r\n      \"Competencies collectively possessed by the Audit Committee\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.2<\/b> \u2014 'Knowledge, skills and other competencies is a collective term that refers to the proficiency required of internal auditors to effectively carry out their professional responsibilities.'\"\r\n  },\r\n  {\r\n    id: 380,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications such as the:\",\r\n    options: [\r\n      \"Certified Internal Auditor and CGAP designations\",\r\n      \"Chartered Accountant and Cost Accountant qualifications\",\r\n      \"Certified Information Systems Auditor designation alone\",\r\n      \"Diploma in Government Accounts and Internal Audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.2<\/b> \u2014 'Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as, the Certified Internal Auditor and CGAP designations and other designations offered by professional organisations.'\"\r\n  },\r\n  {\r\n    id: 381,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Internal auditors are responsible for continuing their education in order to enhance and maintain their proficiency, and need to stay informed about improvements and current developments in internal audit standards, procedures and techniques, including the:\",\r\n    options: [\r\n      \"General Financial Rules and the Receipts and Payments Rules\",\r\n      \"Institute of Internal Auditors' International Professional Practices Framework guidance\",\r\n      \"Civil Accounts Manual and the List of Major and Minor Heads\",\r\n      \"Reports of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.3<\/b> \u2014 'Internal auditors need to stay informed about improvements and current developments in internal audit standards, procedures and techniques, including the IIA's International Professional Practices Framework guidance.'\"\r\n  },\r\n  {\r\n    id: 382,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Proficiency in applying internal audit standards, procedures and techniques in performing engagements carries with it the ability to apply knowledge to situations likely to be encountered:\",\r\n    options: [\r\n      \"Only after consultation with the Chief Audit Executive\",\r\n      \"Without extensive recourse to technical assistance\",\r\n      \"Only where a risk register has been prepared\",\r\n      \"With the assistance of an external service provider in each case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(a)(i)<\/b> \u2014 proficiency includes 'Proficiency in applying internal audit standards, procedures and techniques, in performing engagement with the ability to apply knowledge to situations likely to be encountered without extensive recourse to technical assistance.'\"\r\n  },\r\n  {\r\n    id: 383,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Proficiency in accounting principles and techniques is required of internal auditors:\",\r\n    options: [\r\n      \"In every engagement, irrespective of its subject matter\",\r\n      \"If they work extensively with financial records and reports\",\r\n      \"Only where the auditee unit is a Pay and Accounts Office\",\r\n      \"Only for auditors holding a professional certification\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(a)(ii)<\/b> \u2014 'Proficiency in accounting principles and techniques, if internal auditors work extensively with financial records and reports.' The requirement is thus conditional upon the nature of the work handled.\"\r\n  },\r\n  {\r\n    id: 384,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"In relation to fraud, the competency expected of internal auditors is knowledge to:\",\r\n    options: [\r\n      \"Identify the indicators of fraud\",\r\n      \"Investigate and establish the fraud\",\r\n      \"Determine the punishment for the officials involved\",\r\n      \"Quantify the loss and effect its recovery\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.4(a)(iii)<\/b> \u2014 the competencies include 'Knowledge to identify the indicators of fraud.' The obligation is one of recognition, not of investigation or adjudication.\"\r\n  },\r\n  {\r\n    id: 385,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"In the information technology field, the competency expected of internal auditors is knowledge of:\",\r\n    options: [\r\n      \"Programming languages used in departmental applications\",\r\n      \"Key information technology risks and controls and available technology based audit techniques\",\r\n      \"Network hardware configuration and maintenance\",\r\n      \"The procurement procedure for information technology equipment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(a)(iv)<\/b> \u2014 'Knowledge of key information technology risks and controls and available technology based audit techniques.'\"\r\n  },\r\n  {\r\n    id: 386,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"An understanding of Government rules is expected of internal auditors in order to:\",\r\n    options: [\r\n      \"Advise the Ministry on the framing of new rules\",\r\n      \"Recognize and evaluate the materiality and significance of deviations from specified practices\",\r\n      \"Determine the delegation of financial powers of each authority\",\r\n      \"Draft the sanction orders of the auditee unit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(a)(v)<\/b> \u2014 'An understanding of Government rules to recognize and evaluate the materiality and significance of deviations from specified practices.'\"\r\n  },\r\n  {\r\n    id: 387,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"In relation to the fundamentals of business subjects such as accounting, economics, commercial law, taxation, finance, quantitative methods, information technology, risk management and fraud, what is expected of an internal auditor is an 'appreciation', which means the ability to:\",\r\n    options: [\r\n      \"Practise each of these disciplines independently\",\r\n      \"Recognize the existence of problems or potential problems and identify the additional research to be undertaken or the assistance to be obtained\",\r\n      \"Advise management authoritatively on each of these subjects\",\r\n      \"Certify compliance with the laws relating to each subject\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(a)(vi)<\/b> \u2014 'An appreciation means the ability to recognize the existence of problems or potential problems and to identify the additional research to be undertaken or the assistance to be obtained.'\"\r\n  },\r\n  {\r\n    id: 388,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following competencies expected of internal auditors:\\n1. Skills in dealing with people, understanding human relations and maintaining satisfactory relationships with engagement clients\\n2. Skills in oral and written communications to clearly and effectively convey engagement objectives, evaluations, conclusions and recommendations\\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 6.4.4(a)(vii) and (viii)<\/b> \u2014 both interpersonal skills and communication skills form part of the knowledge, skills and other competencies which internal auditors must maintain.\"\r\n  },\r\n  {\r\n    id: 389,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Suitable criteria of education and experience for filling internal audit positions are established by the:\",\r\n    options: [\r\n      \"Department of Personnel and Training\",\r\n      \"Audit Committee of the Ministry\/Department\",\r\n      \"Principal Chief Controller of Accounts \/ Chief Controller of Accounts in their role as Chief Audit Executive\",\r\n      \"Institute of Internal Auditors\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 6.4.4(b)<\/b> \u2014 such criteria are 'established by the Pr.CCA\/CCA of the Civil Ministry\/Department in their role as CAE who gives due consideration to the scope of work and level of responsibility and obtains reasonable assurance as to each prospective auditor's qualifications and proficiency.'\"\r\n  },\r\n  {\r\n    id: 390,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The knowledge, skills and other competencies essential to the practice of the profession within a Ministry\/Department must be possessed:\",\r\n    options: [\r\n      \"By each individual internal auditor separately\",\r\n      \"Collectively by the internal audit activity\",\r\n      \"By the Chief Audit Executive alone\",\r\n      \"By the external service providers engaged\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(c)<\/b> \u2014 'The internal audit activity needs to collectively possess the knowledge, skills and other competencies essential to the practice of the profession within the Ministry\/Department.'\"\r\n  },\r\n  {\r\n    id: 391,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Performing an annual analysis of the knowledge, skills and other competencies of the internal audit activity helps identify areas of opportunity that can be addressed by:\",\r\n    options: [\r\n      \"Continuing professional development, recruiting or co-sourcing\",\r\n      \"Reducing the coverage of the annual audit plan\",\r\n      \"Transferring the work to the statutory auditor\",\r\n      \"Deferring the engagements requiring specialised skills\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.4(c)<\/b> \u2014 'Performing an annual analysis of these helps identify areas of opportunity that can be addressed by continuing professional development, recruiting or co-sourcing.'\"\r\n  },\r\n  {\r\n    id: 392,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following ways in which continuing professional education may be obtained:\\n1. Membership, participation and volunteering in professional organizations\\n2. Attendance at conferences, seminars and in-house training programs\\n3. Completion of self-study courses\\n4. Involvement in research projects\\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 6.4.4(d)<\/b> \u2014 'CPE may be obtained through membership, participation and volunteering in professional organizations such as the IIA; attendance at conferences, seminars and in-house training programs; completion of self-study courses; and involvement in research projects.'\"\r\n  },\r\n  {\r\n    id: 393,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Internal auditors who perform specialized audit and consulting work, such as information technology, data analytics or systems design, may:\",\r\n    options: [\r\n      \"Be exempted from continuing professional education requirements\",\r\n      \"Undertake specialized continuing professional education to allow them to perform their work with proficiency\",\r\n      \"Be required to obtain a professional certification before undertaking such work\",\r\n      \"Be engaged only as external service providers\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(f)<\/b> \u2014 'Internal auditors who perform specialized audit and consulting work \u2014 such as information technology, data analytics or systems design \u2014 may undertake specialized CPE to allow them to perform their internal audit work with proficiency.'\"\r\n  },\r\n  {\r\n    id: 394,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Internal auditors holding professional certifications are responsible for obtaining:\",\r\n    options: [\r\n      \"Sufficient continuing professional education to satisfy the requirements related to the certification held\",\r\n      \"An additional certification every three years\",\r\n      \"Exemption from in-house training programmes\",\r\n      \"The approval of the Chief Audit Executive for each course attended\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.4(g)<\/b> \u2014 'Internal auditors with professional certifications are responsible for obtaining sufficient CPE to satisfy requirements related to the professional certification held.' Those not holding certifications are encouraged, under clause (h), to pursue an educational programme or individual study to obtain one.\"\r\n  },\r\n  {\r\n    id: 395,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Where the internal audit activity is not sufficiently proficient in a particular area, the Chief Audit Executive may:\",\r\n    options: [\r\n      \"Exclude that area from the audit universe\",\r\n      \"Obtain assistance from experts outside the internal audit activity to support or complement that area\",\r\n      \"Defer the engagement until departmental capacity is built\",\r\n      \"Report the deficiency to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 6.4.4(i)<\/b> \u2014 'The CAE may obtain assistance from experts outside the internal audit activity to support or complement areas where the internal audit activity is not sufficiently proficient.' This complements the provision on external service providers in Para 6.3.1.\"\r\n  },\r\n  {\r\n    id: 396,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following steps by which the Internal Audit Wing helps deliver value:\\n1. Development and implementation of a professional development plan that includes key development opportunities for the Department and for individual auditors\\n2. An internal audit strategic competency plan and associated competency process\\n3. An internal audit capability model tailored specifically for the Ministry\/Department\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 6.4.4 (capability)<\/b> \u2014 all three steps are listed, the capability model being one 'tailored specifically for the Ministry\/Department' rather than adopted uniformly.\"\r\n  },\r\n  {\r\n    id: 397,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Arrange the following stages of competency planning in their correct order:\\n1. Identify competency gaps\\n2. Establish the vision and desired capability level of the Internal Audit Department\\n3. Identify existing competencies\\n4. Develop a strategic competency plan\",\r\n    options: [\r\n      \"2 - 4 - 3 - 1\",\r\n      \"2 - 3 - 4 - 1\",\r\n      \"4 - 2 - 3 - 1\",\r\n      \"2 - 4 - 1 - 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.5(a) to (d)<\/b> \u2014 the vision and desired capability level are established first, then the strategic competency plan is developed, then existing competencies are identified, and thereafter the competency gaps; the fifth stage is the development of an action plan to fill those gaps.\"\r\n  },\r\n  {\r\n    id: 398,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The action plan developed to fill competency gaps is required to encompass which people strategies?\",\r\n    options: [\r\n      \"Buy, build and retain\",\r\n      \"Recruit, train and transfer\",\r\n      \"Hire, outsource and rotate\",\r\n      \"Select, certify and promote\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.4.5(e)<\/b> \u2014 the final stage is to 'Develop an action plan to fill the gaps encompassing buy, build, retain people strategies.'\"\r\n  },\r\n  {\r\n    id: 399,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"After the professional development plan is implemented, the results are required to be:\",\r\n    options: [\r\n      \"Reported periodically to the Audit Committee\",\r\n      \"Reported annually to the Comptroller and Auditor General\",\r\n      \"Recorded in the permanent audit file\",\r\n      \"Communicated to the programme divisions audited\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.5.1(d)<\/b> \u2014 the final step is to 'Implement the professional development plan and periodically report the results to the Audit Committee.'\"\r\n  },\r\n  {\r\n    id: 400,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Arrange the following steps for establishing a professional development plan in their correct order:\\n1. Decide how to develop the skills and incorporate them in a professional development plan\\n2. Review what is happening now, including gaps identified in the strategic competency plan\\n3. Implement the plan and periodically report the results to the Audit Committee\\n4. Decide on internal audit's vision, goals, audit plan and the skills that need to be developed\",\r\n    options: [\r\n      \"2 - 4 - 1 - 3\",\r\n      \"4 - 2 - 1 - 3\",\r\n      \"2 - 1 - 4 - 3\",\r\n      \"2 - 4 - 3 - 1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.5.1(a) to (d)<\/b> \u2014 review the present position and the gaps; decide the vision, goals, audit plan and skills needed; decide how to develop those skills and incorporate them in the plan; and implement the plan with periodic reporting to the Audit Committee.\"\r\n  },\r\n  {\r\n    id: 401,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"The professional development plan should include training programs and address other developmental needs, combining:\",\r\n    options: [\r\n      \"The development needs of the whole Department with the significant personal development needs of individual auditors\",\r\n      \"The needs of the Department alone, individual needs being met through the cadre authority\",\r\n      \"The needs of certified auditors alone\",\r\n      \"The needs identified by the Audit Committee alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 6.6.1<\/b> \u2014 'The professional development plan should include training programs and address other developmental needs, combining both the development needs for the whole Department together with significant personal development needs of individual auditors.'\"\r\n  },\r\n  {\r\n    id: 402,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"Consider the following time-tested methods for developing and retaining internal audit staff personnel:\\n1. Providing challenging, varied assignments\\n2. Ensuring quality supervision\\n3. Ensuring staff participation in various phases of the audit process\\n4. Providing opportunities to lead assignments, starting with more structured engagements\\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 6.6.2(a) to (d)<\/b> \u2014 all four are listed, along with participation in Departmental improvement task forces, rotation through various audit teams or audits of various programmes and auditee units, and participation in annual risk assessment activities.\"\r\n  },\r\n  {\r\n    id: 403,\r\n    chapter: \"HB CH 6: HUMAN RESOURCE MANAGEMENT\",\r\n    question: \"All of the following are methods for developing and retaining internal audit staff personnel EXCEPT:\",\r\n    options: [\r\n      \"Participating in Departmental improvement task forces, such as preparation for a quality assurance review\",\r\n      \"Rotating through various audit teams or audits of various programs, schemes and auditee units\",\r\n      \"Participation in annual risk assessment activities\",\r\n      \"Exempting experienced auditors from continuing professional education\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 6.6.2<\/b> lists seven methods, the first three options being among them. Exemption from continuing professional education runs contrary to Para 6.4.4(d), under which CPE is essential to help ensure that internal audit staff remains proficient.\"\r\n  }\r\n];\r\n\r\n\/* =====================================================================\r\n   4. SANITISE + INDEX\r\n   One malformed row used to blank the whole widget. Bad rows are now\r\n   dropped with a console note; everything else still works.\r\n   ===================================================================== *\/\r\nfunction sanitise(list){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    good ? ok.push(q) : bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('[chapter bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst QS = sanitise(chapterQuestions);\r\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\r\nconst uid = q => q.chapter+'##'+q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\nconst BY_CH  = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\r\nconst inCh = c => BY_CH.get(c) || [];\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\n\/* ---- chapter label helpers ---- *\/\r\nconst chShort = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\/i); return m ? 'Ch '+m[1] : (c.length>26 ? c.slice(0,24).trim()+'\u2026' : c); };\r\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then anything\r\n   else alphabetically \u2014 never by score, so the list never shuffles under you *\/\r\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\r\nfunction chOrder(c){\r\n  const t=c.trim();\r\n  let m=t.match(\/^(?:CH|CHAPTER)\\s*[-\u2013]?\\s*(\\d+)\/i);\r\n  if(m) return [0, +m[1], t];\r\n  m=t.match(\/^APPENDIX\\s*[-\u2013]?\\s*([0-9]+|[ivxIVX]+)\\b\/i);\r\n  if(m){ const v=m[1]; return [1, \/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||99), t]; }\r\n  m=t.match(\/^(\\d+)\/);\r\n  if(m) return [0, +m[1], t];\r\n  return [2, 0, t];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || x[2].localeCompare(y[2]);\r\n}\r\n\/* a bank that stores chapter names in block capitals is softened for display *\/\r\nfunction titleCase(str){\r\n  const t=String(str);\r\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\r\n}\r\nconst chBrief = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(c)); };\r\n\r\n\/* =====================================================================\r\n   5. RANKING ENGINE\r\n   Importance where you have rated a chapter; share of the bank where you\r\n   have not. Either way the result is a share of 1, and every label on the\r\n   page is drawn from the T table below so nothing over-claims.\r\n   ===================================================================== *\/\r\n\/* ---------------------------------------------------------------------\r\n   Matching your importance keys to the chapter strings in the bank.\r\n   Exact spelling is not required. Anything starting with a chapter or an\r\n   appendix number is reduced to a token \u2014 'CH 2', 'Ch-2', 'Chapter 2:\r\n   General Outlines...' all become CH2 \u2014 so a short key in the map finds\r\n   a long chapter name in the bank. Keys with no number fall back to a\r\n   loose text match (case, punctuation and spacing ignored).\r\n   --------------------------------------------------------------------- *\/\r\nfunction impKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst IMP_INDEX = (function(){\r\n  const idx={}, used={};\r\n  Object.keys(chapterImportance).forEach(k=>{\r\n    const v = chapterImportance[k];\r\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\r\n    const key = impKey(k);\r\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\r\n    idx[key] = v; used[key] = k;\r\n  });\r\n  return {idx, used};\r\n})();\r\nfunction importanceOf(chapter){\r\n  const k = impKey(chapter);\r\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\r\n  \/\/ last resort for un-numbered names: one contains the other\r\n  if(k.startsWith('T:')){\r\n    const target = k.slice(2);\r\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\r\n      const a=x.slice(2);\r\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\r\n    });\r\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\r\n  }\r\n  return null;\r\n}\r\n\r\nconst W = (function(){\r\n  const counts={}, total=QS.length;\r\n  QS.forEach(q=>counts[q.chapter]=(counts[q.chapter]||0)+1);\r\n  const raw={}, source={}, derived=[];\r\n  let knownSum=0, knownShare=0;\r\n\r\n  const matched = new Set();\r\n  CHAPTERS.forEach(c=>{\r\n    const hit = importanceOf(c);\r\n    if(hit){\r\n      raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\r\n      knownSum+=hit.value; knownShare += total?counts[c]\/total:0;\r\n    } else { source[c]='derived'; derived.push(c); }\r\n  });\r\n  const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\r\n  derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\r\n  let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\r\n  if(!(sum>0)){ CHAPTERS.forEach(c=>{ raw[c]= total?counts[c]\/total:0; source[c]='derived'; }); sum=CHAPTERS.reduce((a,c)=>a+raw[c],0)||1; }\r\n  const weights={}; CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\r\n  \/\/ keys you rated that never found a chapter in the bank\r\n  const unmatched = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\r\n  return {weights, raw, source, counts, total, derived, unstocked:unmatched,\r\n          rated: CHAPTERS.some(c=>source[c]==='rated')};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\r\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\n\r\n\/* every phrase that could over-claim lives here, in one place *\/\r\nconst WT = W.rated;                       \/\/ is any chapter rated by hand?\r\nconst T = {\r\n  chipUnit  : ' importance',\r\n  onScreen  : WT ? 'Importance on screen' : 'Share on screen',\r\n  colWeight : 'Importance',\r\n  covered   : WT ? 'Weighted coverage'    : 'Bank covered',\r\n  projected : 'Projected score',\r\n  leakHead  : 'Where you are losing the most',\r\n  leakUnit  : 'points \/100',\r\n  leakWord  : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (importance \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : 'you would score around'\r\n};\r\n\/\/ \"rated 15% importance\" where you have rated it; nothing where you have not\r\nconst impPhrase = r => W.source[r.chapter]==='rated'\r\n  ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\r\n\r\n\/* =====================================================================\r\n   6. PROGRESS (localStorage, one record per quizId)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null }; }\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{\r\n    const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s);\r\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\r\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\r\n    }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  return p;\r\n})();\r\nlet storageWarned=false;\r\nfunction save(){\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\n\/* =====================================================================\r\n   7. SESSION STATE\r\n   ===================================================================== *\/\r\nconst S = { tab:'quiz', filter:'all', chapter:null, i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:{}, order:[] };\r\n\r\n\/* =====================================================================\r\n   8. FORMAT + TRAIT MODEL\r\n   SHAPE  = how the question is built (one per question)\r\n   TRAIT  = what it turns on (a question may carry several)\r\n   A shape gap is a reading habit; a trait gap is recall. Same number,\r\n   opposite remedy \u2014 so they are reported separately.\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\r\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\r\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   9. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){\r\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\r\n  return n ? Math.round(s\/n*100) : null;\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const qs=inCh(c), n=qs.length;\r\n    let att=0, ok=0, bad=0, mastSum=0;\r\n    qs.forEach(q=>{ const s=P.stats[uid(q)];\r\n      if(s && (s.correct+s.incorrect)>0){ att++; ok+=s.correct; bad+=s.incorrect; }\r\n      mastSum += s ? Math.min(s.correct\/CFG.masteryThreshold,1) : 0; });\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\r\n    const weight = weightOf(c), coverage = n?att\/n:0, mastery = n?mastSum\/n:0;\r\n    const expected = expectedRate(ok,bad,coverage);\r\n    const leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count:n, weight, source:W.source[c], att, ok, bad,\r\n             coverage, acc, mastery, expected, leak,\r\n             priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return {\r\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\r\n    rows\r\n  };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\r\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\r\n    .filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{\r\n    const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   10. SESSION PLANNER\r\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\r\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\r\n   ===================================================================== *\/\r\nfunction gain(q){\r\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\r\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\r\n  let urgency = 1 + 0.15*deficit;\r\n  if(weak.has(u)) urgency += 0.60;\r\n  const r = recall(st);\r\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\r\n  if(c+i===0) urgency += 0.15;\r\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\r\n}\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\r\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\r\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\r\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\r\nfunction shuffle(a){\r\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\r\n  return a;\r\n}\r\n\/* Weighted sampling without replacement: a high score makes a question\r\n   likely, never certain. Two sittings built back to back therefore share\r\n   only part of their content instead of being identical. *\/\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\r\n  const out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q);\r\n    items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction buildSession(kind){\r\n  const rows = chapterRows().filter(r=>r.count>0);\r\n  if(!rows.length) return 0;\r\n  const n = Math.min(kind==='mock'?CFG.mockSize:CFG.sessionSize, QS.length);\r\n  const alloc = allocate(rows, n, kind==='mock' ? (r=>r.weight) : (r=>r.leak));\r\n\r\n  \/\/ whatever you were given last time is pushed down, not banned\r\n  const last = new Set(P.queue||[]);\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    const pool = inCh(r.chapter).slice();\r\n    if(kind==='mock'){\r\n      \/\/ the mock ignores how well you know a question and simply spreads\r\n      \/\/ itself over the bank, favouring what you have seen least\r\n      picked.push(...sampleWeighted(pool, slots, q=>{\r\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n      }));\r\n    } else {\r\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\r\n    }\r\n  });\r\n  shuffle(picked);\r\n  P.queue = picked.map(uid);\r\n  P.queueLabel = kind==='mock' ? 'Mock paper' : 'Focused set';\r\n  P.queueKind = kind;\r\n  save();\r\n  return picked.length;\r\n}\r\nfunction startSession(kind){\r\n  const had = (P.queue||[]).length;\r\n  const n = buildSession(kind);\r\n  if(!n){ toast('Nothing to build a session from yet'); return; }\r\n  setTab('quiz'); setFilter('session');\r\n  S.ans = {};                                   \/\/ a new sitting starts clean\r\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\r\n}\r\n\r\n\/* =====================================================================\r\n   11. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(){\r\n  let p = QS.slice();\r\n  if(S.filter==='chapter' && S.chapter) p = inCh(S.chapter).slice();\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\n\r\n\/* =====================================================================\r\n   12. STEM RENDERING (statements + List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nconst QN = '<span class=\"qno\">Q.<\/span>';   \/\/ the marker printed before every stem\r\nfunction buildStem(raw){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  if(isMatch) return matchCard(lines, plain);\r\n  if(numbered.length>=2) return stmtCard(lines, plain);\r\n  return plainCard(lines);\r\n}\r\n\/* a single-statement question gets the same sheet as the other two, so\r\n   every question on the page reads the same way *\/\r\nfunction plainCard(lines){\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction stmtCard(lines, plain){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN);\r\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\n\/* Match-the-following comes in every shape: one item per line, or the\r\n   whole list run together on a single line separated by semicolons or\r\n   commas, or nothing at all between items. All three are split here so\r\n   the two columns always come out as proper rows. *\/\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re);\r\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain){\r\n  \/\/ keep line breaks, normalise only runs of spaces\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n\r\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\r\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\r\n     one. Take the last List-I that actually has items after it, and the\r\n     first List-II following that. *\/\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\r\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) =>\r\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]);\r\n    if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines);\r\n\r\n  const head  = text.slice(0, iI).trim();\r\n  let segI    = text.slice(iI, iII).trim();\r\n  let segII   = text.slice(iII).trim();\r\n\r\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n\r\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\r\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\r\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\r\n\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + (headLines.length\r\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\">'\r\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\r\n    + '<\/div><\/div>';\r\n}\r\n\r\n\/* =====================================================================\r\n   13. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nfunction stars(u){\r\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\r\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\r\n}\r\n\r\n\/* =====================================================================\r\n   14. RENDER \u2014 PRACTICE\r\n   ===================================================================== *\/\r\nfunction renderCtx(){\r\n  const panel=$('chapPanel');\r\n  const on = S.filter==='chapter';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('chapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+' \u00b7 '+r.count+' question'+(r.count===1?'':'s')+' \u00b7 '\r\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\r\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + '<span class=\"cc\">'+r.count+'<\/span><\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('ctxMeta').textContent = r\r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\r\n    : '';\r\n}\r\nfunction render(){\r\n  renderCtx();\r\n  const p = pool();\r\n  const ec = $('emptyCard');\r\n  if(!p.length){\r\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\r\n    $('emptyBody').innerHTML =\r\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\r\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag for review<\/b> under any question and it collects here.' :\r\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\r\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\r\n  $('qChap').textContent  = chBrief(q.chapter);\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sMast=P.stats[u];\r\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('qTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('qMastery');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\r\n  else {\r\n    const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\r\n  }\r\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\r\n\r\n  const box=$('qOpts'); box.innerHTML='';\r\n  q.options.forEach((o,k)=>{\r\n    const b=document.createElement('button');\r\n    b.className='opt';\r\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\r\n    if(given!=null){\r\n      b.disabled=true;\r\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\r\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\r\n    } else if(S.pick===k) b.classList.add('sel');\r\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false; render(); };\r\n    box.appendChild(b);\r\n  });\r\n\r\n  const bc=$('btnCheck');\r\n  bc.disabled = given!=null;\r\n  bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\r\n  $('pickHint').classList.toggle('hide', !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('btnFlag').setAttribute('aria-pressed', on);\r\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\r\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\r\n\r\n  const res=$('result');\r\n  res.classList.toggle('hide', given==null);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('verdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\r\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\r\n    $('explBody').innerHTML = q.explanation;\r\n  }\r\n  renderNav(p); rail(p);\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const card=$('navCard');\r\n  if(!p.length){ card.classList.add('hide'); return; }\r\n  card.classList.remove('hide');\r\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\r\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\r\n  const g=$('navGrid');\r\n  g.classList.toggle('hide', !navOpen);\r\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML='';\r\n  p.forEach((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\r\n    const b=document.createElement('button');\r\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\r\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\r\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\r\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\r\n    b.setAttribute('aria-label','Go to question '+(k+1));\r\n    b.onclick=()=>{ S.i=k; S.pick=null; render(); };\r\n    g.appendChild(b);\r\n  });\r\n}\r\nfunction rail(p){\r\n  const seen=Object.keys(S.ans).length;\r\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\r\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\r\n  $('sFrac').textContent = right+' of '+seen+' correct';\r\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\r\n  $('sSeen').textContent = seen+' attempted';\r\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\r\n  const st=$('streak'); st.innerHTML='';\r\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\r\n    const q=BY_UID.get(u); if(!q) return;\r\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\r\n  });\r\n  const chs=[...new Set(p.map(q=>q.chapter))];\r\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('wPct').textContent = w.toFixed(1)+'%';\r\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\r\n  hdr();\r\n}\r\nfunction hdr(){\r\n  $('hQ').textContent = QS.length;\r\n  $('hCh').textContent = CHAPTERS.length;\r\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness();\r\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  $('fAll').textContent  = QS.length;\r\n  $('fWeak').textContent = weak.size;\r\n  $('fFlag').textContent = flags.size;\r\n  $('fSess').textContent = (P.queue||[]).length;\r\n  $('pillSession').classList.toggle('hide', !(P.queue||[]).length);\r\n  $('sessLabel').textContent = P.queueLabel || 'My session';\r\n  $('perfPill').classList.toggle('hide', weak.size<5);\r\n}\r\n\r\n\/* =====================================================================\r\n   15. RENDER \u2014 PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction renderPerf(){\r\n  const body=$('perfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('perfCount').textContent = seen+' questions attempted';\r\n\r\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your bank into <code>chapterQuestions<\/code> and reload.<\/div>'; return; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\r\n      + 'The coach then scores your readiness against the weightage of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>'\r\n      + plannerHTML(true);\r\n    bindPerf(); return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\r\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20);\r\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex();\r\n  const due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n\r\n  body.innerHTML =\r\n  '<div class=\"hero2\">'\r\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>'\r\n    + '<circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + plannerHTML(false)\r\n\r\n  + '<div class=\"kpis\">'\r\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n    + kpi(weak.size,'Weak questions','var(--bad)')\r\n    + kpi(flags.size,'Flagged','#8A6206')\r\n  + '<\/div>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>Chapter performance \u2014 priority first<\/h4>'\r\n    + '<p>Ordered by what will move your readiness fastest, not by chapter number.<\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.length+' chapters<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t\"><thead><tr>'\r\n    + '<th>Chapter<\/th>'+(WT?'<th>'+T.colWeight+'<\/th>':'')+'<th>Coverage<\/th><th>Accuracy<\/th><th>Expected<\/th><th>Status<\/th><th><\/th>'\r\n    + '<\/tr><\/thead><tbody>'\r\n    + byPriority.map(r=>{\r\n        const a = r.acc===null?null:Math.round(r.acc*100);\r\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\r\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\r\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\r\n                 : '<span class=\"tag good\">Strong<\/span>';\r\n        const bar = a===null ? '\u2014'\r\n          : '<div class=\"tbar\"><i style=\"width:'+a+'%;background:'+(a<45?'var(--bad)':a<65?'var(--gold)':'var(--ok)')+'\"><\/i><\/div><span style=\"font-size:11.5px;font-weight:700\">'+a+'%<\/span>';\r\n        const wcell = WT\r\n          ? '<td><b style=\"color:#8A6206;font-size:15px\">'+pctLabel(r.weight)+'<\/b>'\r\n            + '<span class=\"sub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span><\/td>'\r\n          : '';\r\n        return '<tr><td title=\"'+r.chapter+'\">'+chBrief(r.chapter)\r\n          + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\r\n          + wcell\r\n          + '<td>'+r.att+'\/'+r.count+'<span class=\"sub\">'+Math.round(r.coverage*100)+'% seen<\/span><\/td>'\r\n          + '<td>'+bar+'<\/td>'\r\n          + '<td><b>'+Math.round(r.expected*100)+'%<\/b><span class=\"sub\">\u2248 '+(r.leak*100).toFixed(1)+' '+T.leakWord+' lost<\/span><\/td>'\r\n          + '<td>'+tag+'<\/td>'\r\n          + '<td><button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\">Drill<\/button><\/td><\/tr>';\r\n      }).join('')\r\n    + '<\/tbody><\/table><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>'+T.leakHead+'<\/h4>'\r\n    + '<p id=\"leakNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>How you handle each kind of question<\/h4>'\r\n    + '<p id=\"fmtNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">Format analysis<\/span><\/div>'\r\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\r\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\r\n\r\n  + '<div class=\"split\">'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\r\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\r\n\r\n  renderRecos(byPriority, rows, due);\r\n  renderLeaks(rows);\r\n  renderFormats();\r\n  renderRevision(due);\r\n  renderMastery();\r\n  bindPerf();\r\n}\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(empty){\r\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\r\n  return '<div class=\"planner\"><div><h4>Plan the next sitting<\/h4><p id=\"plannerNote\">'\r\n    + (empty\r\n        ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed \\u2014 build again and you get a fresh set of questions.'\r\n        : 'The focused set gives each chapter time in proportion to what is leaking out of it \\u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed: press again for a fresh set, and last time\\u2019s questions are pushed to the back of the queue.')\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\r\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return;\r\n    named.add(r.chapter);\r\n    const imp = impPhrase(r);\r\n    if(r.acc===null)\r\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\r\n    else if(r.acc<0.6)\r\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\r\n    else if(r.coverage<0.6)\r\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\r\n    else\r\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\r\n  });\r\n\r\n  \/\/ a format gap costs you in every chapter at once\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){\r\n    const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12){\r\n      const tail = worst.kind==='shape'\r\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\r\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\r\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\r\n    }\r\n  }\r\n  \/\/ big chapter you have exhausted\r\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(impPhrase(done)?', '+impPhrase(done):'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\r\n  if(WT && W.unstocked.length)\r\n    out.push({ic:'hot',icon:'\ud83d\udd73\ufe0f',txt:'<b>'+W.unstocked.length+' rated '+(W.unstocked.length===1?'chapter has':'chapters have')+' no questions in this bank<\/b> \u2014 '+W.unstocked.slice(0,3).map(chBrief).join(', ')+(W.unstocked.length>3?' and others':'')+'. Nothing here prepares you for them.'});\r\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\r\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\r\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\r\n\r\n  $('recoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\r\n  if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\r\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\r\n  const top3 = list.slice(0,3);\r\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\r\n    + '<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('leakBars').innerHTML = list.map(r=>{\r\n    const m=r.leak*100;\r\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\r\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => {\r\n    const p = r.acc===null?null:Math.round(r.acc*100);\r\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\r\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\r\n  };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('fmtNote').innerHTML = rated.length>=2\r\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n        return gap>=12\r\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\r\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('revQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\r\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\r\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\r\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\r\n    else if(s.correct>=2) b[2]++;\r\n    else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\r\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('mastDist').innerHTML = b.map((n,i)=>\r\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\r\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction bindPerf(){\r\n  const f=$('btnFocus'), m=$('btnMock'), w=$('btnWipe');\r\n  if(f) f.onclick=()=>startSession('focus');\r\n  if(m) m.onclick=()=>startSession('mock');\r\n  if(w) w.onclick=wipe;\r\n}\r\n\r\n\/* =====================================================================\r\n   16. ANSWERING\r\n   ===================================================================== *\/\r\nfunction check(){\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  if(S.pick==null){ S.nudge=true; render(); return; }\r\n  const u=uid(q), ok = S.pick===q.correct;\r\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\r\n  const s=stat(u);\r\n  ok ? s.correct++ : s.incorrect++;\r\n  s.last=Date.now(); s.lastOk=ok;\r\n  P.log.push({u, ok, ts:Date.now()});\r\n  P.lastUid=u;\r\n  refreshWeak(); save(); render();\r\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n}\r\nfunction wipe(){\r\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, the built session and the readiness score all go. This cannot be undone.')) return;\r\n  P = blank(); flags.clear(); weak.clear(); S.ans={};\r\n  save(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\r\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\r\n  $('viewPerf').classList.toggle('hide', t!=='perf');\r\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\r\n  if(t==='perf') renderPerf();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null;\r\n  if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  render();\r\n}\r\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\r\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\r\n$('chapList').addEventListener('click', e=>{\r\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\r\n  S.chapter = decodeURIComponent(chip.dataset.ch);\r\n  S.i=0; S.pick=null; render();\r\n});\r\n$('btnCheck').onclick = check;\r\n$('btnNext').onclick  = ()=>{ S.i++; S.pick=null; render(); };\r\n$('btnPrev').onclick  = ()=>{ S.i--; S.pick=null; render(); };\r\n$('btnFlag').onclick  = ()=>{\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  flags.has(u) ? flags.delete(u) : flags.add(u);\r\n  P.flags=[...flags]; save(); render();\r\n};\r\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('cdSearch').addEventListener('input', e=>{\r\n  clearTimeout(tmr);\r\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\r\n});\r\n$('tglUn').onclick = e=>{\r\n  S.unattempted=!S.unattempted;\r\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.firstChild.textContent = S.unattempted?'\u2611 ':'\u25fb ';\r\n  S.i=0; S.pick=null; render();\r\n};\r\n$('tglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  S.ans={}; S.i=0; S.pick=null; render();\r\n  toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\n\/* performance-tab jumps + AI chips, delegated *\/\r\ndocument.addEventListener('click', e=>{\r\n  if(!e.target.closest('#cdRoot')) return;\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){ setTab('quiz'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter), true); return; }\r\n  if(e.target.closest('[data-goweak]')){ setTab('quiz'); setFilter('weak'); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('quiz'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){\r\n    const u=decodeURIComponent(gu.dataset.gouid);\r\n    setTab('quiz'); setFilter('all');\r\n    const idx=pool().findIndex(q=>uid(q)===u);\r\n    if(idx>=0){ S.i=idx; render(); }\r\n    return;\r\n  }\r\n});\r\n\/* keyboard, scoped to the widget *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(S.tab!=='quiz') return;\r\n  const t=e.target;\r\n  if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const p=pool(); if(!p.length) return;\r\n  const q=p[S.i];\r\n  if(\/^[1-9]$\/.test(e.key)){\r\n    const k=+e.key-1;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; render(); }\r\n    return;\r\n  }\r\n  const low=e.key.toLowerCase();\r\n  if(\/^[a-f]$\/.test(low)){\r\n    const k=low.charCodeAt(0)-97;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; render(); }\r\n    return;\r\n  }\r\n  if(e.key==='Enter'){ e.preventDefault();\r\n    if(q && S.ans[uid(q)]==null) check();\r\n    else if(S.i<p.length-1){ S.i++; S.pick=null; render(); }\r\n    return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); S.i++; S.pick=null; render(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); S.i--; S.pick=null; render(); return; }\r\n  if(low==='f'){ e.preventDefault(); $('btnFlag').click(); }\r\n});\r\nwindow.addEventListener('beforeunload', save);\r\n\r\n\/* =====================================================================\r\n   19. BOOT\r\n   ===================================================================== *\/\r\n$('cdEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com' + (CFG.eyebrow ? '  \u00b7  '+CFG.eyebrow : '');\r\n$('cdTopic').textContent   = CFG.topic;\r\n$('cdSub').textContent     = CFG.sub;\r\n$('wHead').textContent     = T.onScreen;\r\n$('wUnit').textContent     = WT ? 'importance' : 'of this bank';\r\n$('chapHint').textContent  = '';\r\nif(SRC_ON){\r\n  $('srcCard').classList.remove('hide');\r\n  $('srcLink').href = CFG.sourceUrl;\r\n}\r\nif(WT && W.derived.length) console.warn('[importance] not rated yet: '+W.derived.join(' | ')+' \u2014 using share of the bank for these.');\r\nif(WT && W.unstocked.length) console.warn('[importance] these keys matched no chapter in the bank: '+W.unstocked.join(' | '));\r\nif(WT) console.info('[importance] '+CHAPTERS.filter(c=>W.source[c]==='rated').length+' of '+CHAPTERS.length+' chapters matched a rating.');\r\nif(!WT) console.info('[ranking] chapterImportance is empty \u2014 chapters are ranked by their share of this bank and importance is not mentioned anywhere.');\r\nsetTab('quiz');\r\ntry{ render(); }catch(err){ console.error('render failed', err); }\r\n\r\n\/* =====================================================================\r\n   20. CONTENT PROTECTION\r\n   Honest about what this can and cannot do.\r\n\r\n   REALLY BLOCKED\r\n     copy, cut, right-click, drag-out, text selection, Ctrl\/Cmd+C, X, S,\r\n     P, U, and printing or \"Save as PDF\" from the browser.\r\n\r\n   DETERRED, NOT BLOCKED\r\n     screenshots. No web page can stop the operating system taking one \u2014\r\n     Print Screen, Snipping Tool, macOS Shift-Cmd-4 and every phone all\r\n     work below the browser. What is done instead: the questions blur the\r\n     moment this window stops being the front window, which defeats the\r\n     common \"screenshot with another app\" and casual screen-share cases,\r\n     and Print Screen is caught where the browser reports it and the\r\n     clipboard is overwritten.\r\n\r\n   NOT BLOCKED AT ALL\r\n     View Source, Save Page, DevTools, or Reader Mode. Every question is\r\n     in the page HTML because that is how the widget runs. Anyone willing\r\n     to open the source can read the bank. Serving questions from a\r\n     licence-checked endpoint is the only real fix for that; this layer\r\n     stops casual copying, which is what it is for.\r\n   ===================================================================== *\/\r\nconst PROTECT = {\r\n  selection : true,   \/\/ block selecting, copying, cutting, dragging\r\n  context   : true,   \/\/ block right-click inside the widget\r\n  keys      : true,   \/\/ block Ctrl\/Cmd + C X S P U\r\n  print     : true,   \/\/ swap the paper for a notice when printing\r\n  veil      : true    \/\/ blur the questions when the window loses focus\r\n};\r\n\r\n(function protectContent(){\r\n  const root = $('cdRoot');\r\n  const stop = (e, msg) => { e.preventDefault(); e.stopPropagation(); if(msg) toast(msg); return false; };\r\n\r\n  if(PROTECT.selection){\r\n    ['copy','cut'].forEach(ev => root.addEventListener(ev, e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;   \/\/ let the search box work\r\n      stop(e,'This content cannot be copied');\r\n    }));\r\n    root.addEventListener('dragstart', e=>stop(e));\r\n    root.addEventListener('selectstart', e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;\r\n      e.preventDefault();\r\n    });\r\n  }\r\n\r\n  if(PROTECT.context)\r\n    root.addEventListener('contextmenu', e=>stop(e,'Right-click is disabled here'));\r\n\r\n  if(PROTECT.keys){\r\n    document.addEventListener('keydown', e=>{\r\n      const t=e.target;\r\n      const inField = t && (\/^(INPUT|TEXTAREA)$\/.test(t.tagName) || t.isContentEditable);\r\n      const k=(e.key||'').toLowerCase();\r\n      if((e.ctrlKey||e.metaKey) && ['c','x','s','p','u'].includes(k)){\r\n        if(inField && (k==='c'||k==='x')) return;    \/\/ copying inside the search box is harmless\r\n        return stop(e, k==='p' ? 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