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IAF Sub 2019

The document outlines the syllabus and exam structure for the Winter Exam-2019 conducted by the Pakistan Institute of Public Finance Accountants, focusing on the Internal Audit Framework. It includes a series of questions related to the duties of the Local Audit Officer, financial powers of the Military Accountant General, and various aspects of the internal audit process. The exam consists of subjective questions that require detailed responses on topics such as audit observations, instructions for the Canteen Store Department, and the audit process for federal educational institutions.

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Hasnain Subtain
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17 views

IAF Sub 2019

The document outlines the syllabus and exam structure for the Winter Exam-2019 conducted by the Pakistan Institute of Public Finance Accountants, focusing on the Internal Audit Framework. It includes a series of questions related to the duties of the Local Audit Officer, financial powers of the Military Accountant General, and various aspects of the internal audit process. The exam consists of subjective questions that require detailed responses on topics such as audit observations, instructions for the Canteen Store Department, and the audit process for federal educational institutions.

Uploaded by

Hasnain Subtain
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Pakistan Institute of Public Finance Accountants

Winter Exam-2019
PMAD SECTOR Syllabus–2019
Internal Audit Framework
[05.11.2019] [02:30 – 05:15pm]
Marks-75 D u r a t i o n : 2hrs. 3 0 M i n s .
Subjective Additional time – 15 min for Paper Reading
[Instructions]
 Ensure that the question paper delivered to you is the same, in which you intend to appear.
 Read the instructions given on the title page of Answer Script.
 Books are not allowed.
 Start each question from fresh page.

Attempt all questions


Q.1. What are the duties and responsibilities of LAO? How an effective LAO function can 10
improve the performance of Military Unit?.

Q.2. What are the Financial and Audit powers of the MAG? How they help in strengthening the 10
Internal Controls in Pakistan Military Accounts Department?

Q.3. Explain and comment on the general instructions contained in the Audit Manual regarding 07
Transport Unit A.T. and M.T.

Q.4. What do you mean by Internal Audit Process? Critically analyze the audit cycle in the light of 10
Internal Audit Manual.

Q.5. What are the common Audit Observations and how are they brought to Logical conclusion? 07
What yardstick is used for categorization of Audit?

Q.6. What are the Audit Instructions regarding Canteen Store Department? Also mention the 07
instructions regarding maintaining Cash and Petty Cash Book of CSD.

Q.7. Write note on following: 08


(a) Appropriation Accounts Defense Service Statement
(b) Survey Reports

Q.8. Explain in detail the audit process of Federal Government Schools/Colleges? How it is 08
different from an average Army Unit?
Q.9. What Audit Objectives are kept in mind while Auditing the Federal Appropriation Accounts 08
(Defense Services)? Define each objective briefly.

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