🔷 EMBASSY AUDIT EXAM– 50 MCQs

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🔷 EMBASSY AUDIT EXAM– 50 MCQs

🔹 Q1

PLCA Rules relate to:
A. Pension
B. Foreign Allowances
C. Audit
D. Tax
✅ Answer: B

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🔹 Q2

GFR 2017 deals with:
A. Criminal law
B. Financial rules
C. Taxation
D. Audit only
✅ Answer: B

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🔹 Q3

FRSR stands for:
A. Financial Reporting System Rules
B. Fundamental Rules & Supplementary Rules
C. Foreign Service Rules
D. Fiscal Regulation System
✅ Answer: B

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🔹 Q4

Receipt & Payment Rules issued in:
A. 1972
B. 1983
C. 1990
D. 2005
✅ Answer: B

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🔹 Q5

Embassy audit mainly checks:
A. Foreign policy
B. Expenditure & compliance
C. Military operations
D. Trade agreements

✅ Answer: B

🔹 Q11

Leave rules applicable to government employees are governed by:
A. GFR 2017
B. FRSR
C. Income Tax Act
D. Companies Act
✅ Answer: B

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🔹 Q12

Procurement of goods in government departments is governed by:
A. IPC
B. GFR 2017
C. RBI Act
D. Companies Act
✅ Answer: B

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🔹 Q13

Tendering process ensures:
A. Monopoly
B. Transparency and competition
C. Delay
D. Secrecy
✅ Answer: B

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🔹 Q14

Contract audit primarily checks:
A. Profitability
B. Compliance with terms and conditions
C. Employee attendance
D. Political approval
✅ Answer: B

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🔹 Q15

Budget control helps in:
A. Increasing expenditure
B. Monitoring expenditure within limits
C. Avoiding audit
D. Increasing taxes
✅ Answer: B

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🔹 Q16

Delegation of financial powers must be:
A. Oral
B. Written and authorized
C. Ignored
D. Temporary only
✅ Answer: B

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🔹 Q17

Pay fixation of government employees is governed by:
A. IPC
B. FRSR
C. GST Act
D. Banking Regulation Act
✅ Answer: B

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🔹 Q18

Foreign allowance to embassy staff is governed by:
A. GFR
B. PLCA Rules 2013
C. Income Tax Rules
D. RBI Guidelines
✅ Answer: B

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🔹 Q19

Primary audit evidence in embassy audit is:
A. Oral statements
B. Documentation and vouchers
C. Newspaper reports
D. Assumptions
✅ Answer: B

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🔹 Q20

A voucher is:
A. Secondary record
B. Primary accounting record
C. Optional document
D. Legal notice
✅ Answer: B

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🔹 Q21

Cash book should be maintained:
A. Weekly
B. Monthly
C. Daily
D. Yearly
✅ Answer: C

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🔹 Q22

Advance payments must be:
A. Ignored
B. Adjusted within prescribed time
C. Written off immediately
D. Doubled
✅ Answer: B

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🔹 Q23

Irregular payments are treated as:
A. Valid
B. Audit objections
C. Revenue
D. Profit
✅ Answer: B

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🔹 Q24

Stock verification is:
A. Optional
B. Mandatory
C. Not required
D. Done once in 5 years
✅ Answer: B

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🔹 Q25

Loss of government property must be:
A. Ignored
B. Reported immediately
C. Hidden
D. Adjusted secretly
✅ Answer: B

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🔹 Q26

Internal control system helps in:
A. Fraud encouragement
B. Prevention and detection of errors
C. Increasing workload
D. Avoiding rules
✅ Answer: B

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🔹 Q27

Audit note is:
A. Informal communication
B. Formal communication of audit findings
C. Legal notice
D. Court order
✅ Answer: B

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🔹 Q28

Sanction refers to:
A. Punishment
B. Approval by competent authority
C. Audit report
D. Payment delay
✅ Answer: B

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🔹 Q29

Delegation of power must be:
A. Verbal
B. Documented
C. Ignored
D. Optional
✅ Answer: B

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🔹 Q30

Excess expenditure over budget is:
A. Acceptable
B. Violation of financial discipline
C. Rewarded
D. Ignored
✅ Answer: B

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🔹 Q31

Proper record keeping ensures:
A. Confusion
B. Accountability
C. Delay
D. Fraud
✅ Answer: B

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🔹 Q32

Audit trail ensures:
A. Data deletion
B. Traceability of transactions
C. Encryption
D. Backup only
✅ Answer: B

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🔹 Q33

Which tool is commonly used for audit data analysis?
A. Photoshop
B. IDEA
C. VLC Player
D. Notepad
✅ Answer: B

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🔹 Q34

Contract breach leads to:
A. Reward
B. Audit objection
C. Promotion
D. Bonus
✅ Answer: B

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🔹 Q35

Fraud in embassy audit is considered:
A. Minor issue
B. Serious irregularity
C. Ignorable
D. Optional
✅ Answer: B

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🔹 Q36

Single tender procurement is:
A. Standard method
B. Allowed only in exceptional cases
C. Mandatory
D. Illegal always
✅ Answer: B

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🔹 Q37

Competitive bidding is:
A. Avoided
B. Standard procurement method
C. Illegal
D. Optional
✅ Answer: B

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🔹 Q38

Emergency procurement requires:
A. No approval
B. Proper justification
C. Ignoring rules
D. Public voting
✅ Answer: B

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🔹 Q39

Audit para must be:
A. Opinion-based
B. Evidence-based
C. Emotional
D. Informal
✅ Answer: B

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🔹 Q40

Audit communication should be:
A. Aggressive
B. Diplomatic and professional
C. Casual
D. Informal
✅ Answer: B

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🔹 Q41

Foreign currency transactions must follow:
A. Personal judgment
B. Prescribed conversion rules
C. Random rates
D. No rules
✅ Answer: B

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🔹 Q42

Exchange loss should be:
A. Ignored
B. Properly recorded
C. Hidden
D. Written off immediately
✅ Answer: B

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🔹 Q43

Audit of overseas PSU includes:
A. Political audit
B. Financial and compliance audit
C. Military audit
D. Social audit only
✅ Answer: B

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🔹 Q44

Asset register maintenance is:
A. Optional
B. Mandatory
C. Not required
D. Occasional
✅ Answer: B

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🔹 Q45

Depreciation of assets is:
A. Always ignored
B. Applicable as per rules
C. Illegal
D. Optional without rules
✅ Answer: B

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🔹 Q46

Audit planning should be:
A. Random
B. Risk-based
C. Ignored
D. Delayed
✅ Answer: B

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🔹 Q47

Materiality in audit means:
A. Size only
B. Importance of misstatement
C. Quantity only
D. Cost only
✅ Answer: B

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🔹 Q48

Internal check system is:
A. Detective control only
B. Preventive control
C. Not useful
D. Optional
✅ Answer: B

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🔹 Q49

Audit report should be:
A. Unstructured
B. Structured and clear
C. Emotional
D. Casual
✅ Answer: B

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🔹 Q50

Audit conclusion must be based on:
A. Guesswork
B. Evidence
C. Opinion only
D. Assumptions
✅ Answer: B

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April 15, 2026

EMBASSY AUDIT

FR & SR Rule -100 MCQ

MCQ on FR & SR Rule compilation by Swamy Publishers:

1. What is the primary purpose of the Fundamental Rules (FR)?

A) To provide guidelines for government servants' conduct

B) To regulate government servants' pay and allowances

C) To establish procedures for government servants' promotion

D) To define government servants' duties and responsibilities

Answer: B) To regulate government servants' pay and allowances

1. Which of the following is a type of leave under the Fundamental Rules?

A) Earned Leave

B) Half Pay Leave

C) Commuted Leave

D) All of the above

Answer: D) All of the above

1. What is the maximum amount of Earned Leave that a government servant can accumulate?

A) 300 days

B) 240 days

C) 180 days

D) 120 days

Answer: B) 240 days

1. Under the Fundamental Rules, what is the minimum period of notice required for resignation?

A) 1 month

B) 2 months

C) 3 months

D) 6 months

Answer: C) 3 months

1. Which of the following is a provision under the Fundamental Rules regarding government servants' pay?

A) Pay fixation on promotion

B) Pay protection on transfer

C) Pay revision on deputation

D) All of the above

Answer: D) All of the above

1. What is the purpose of the Supplementary Rules (SR)?

A) To provide additional guidelines for government servants' conduct

B) To regulate government servants' pay and allowances in special circumstances

C) To establish procedures for government servants' promotion in special cases

D) To define government servants' duties and responsibilities in special situations

Answer: B) To regulate government servants' pay and allowances in special circumstances

1. Which of the following is a type of allowance under the Supplementary Rules?

A) Dearness Allowance

B) House Rent Allowance

C) Transport Allowance

D) All of the above

Answer: D) All of the above

1. Under the Supplementary Rules, what is the rate of Dearness Allowance admissible to government servants?

A) 10% of basic pay

B) 15% of basic pay

C) 20% of basic pay

D) Varies depending on the location

Answer: D) Varies depending on the location

1. Which of the following is a provision under the Supplementary Rules regarding government servants' leave?

A) Leave encashment on retirement

B) Leave without pay for study purposes

C) Leave for adoption of a child

D) All of the above

Answer: D) All of the above

1. Under the Supplementary Rules, what is the maximum amount of House Rent Allowance admissible to government servants?

A) 20% of basic pay

B) 30% of basic pay

C) 40% of basic pay

D) Varies depending on the location

Answer: D) Varies depending on the location

1. Which of the following is a type of pay under the Fundamental Rules?

A) Basic pay

B) Grade pay

C) Special pay

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Pay Fixation Rules?

A) To regulate government servants' pay on promotion

B) To regulate government servants' pay on transfer

C) To regulate government servants' pay on deputation

D) To regulate government servants' pay on retirement

Answer: A) To regulate government servants' pay on promotion

1. Which of the following is a provision under the Fundamental Rules regarding government servants' allowances?

A) Dearness Allowance

B) House Rent Allowance

C) Transport Allowance

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Leave Rules?

A) To regulate government servants' leave

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' promotion

Answer: A) To regulate government servants' leave

1. Which of the following is a type of leave under the Fundamental Rules?

A) Earned Leave

B) Half Pay Leave

C) Commuted Leave

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Pension Rules?

A) To regulate government servants' pension

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' promotion

Answer: A) To regulate government servants' pension

1. Which of the following is a provision under the Fundamental Rules regarding government servants' gratuity?

A) Death gratuity

B) Retirement gratuity

C) Resignation gratuity

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Leave Encashment Rules?

A) To regulate government servants' leave encashment on retirement

B) To regulate government servants' leave encashment on resignation

C) To regulate government servants' leave encashment on transfer

D) To regulate government servants' leave encashment on deputation

Answer: A) To regulate government servants' leave encashment on retirement

1. Which of the following is a type of allowance under the Supplementary Rules?

A) Dearness Allowance

B) House Rent Allowance

C) Transport Allowance

D) All of the above

Answer: D) All of the above

1. Under the Supplementary Rules, what is the purpose of the Allowances Rules?

A) To regulate government servants' allowances

B) To regulate government servants' pay

C) To regulate government servants' promotion

D) To regulate government servants' transfer

Answer: A) To regulate government servants' allowances

1. Which of the following is a provision under the Fundamental Rules regarding government servants' conduct?

A) Maintenance of integrity

B) Maintenance of honesty

C) Maintenance of devotion to duty

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Conduct Rules?

A) To regulate government servants' conduct

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' promotion

Answer: A) To regulate government servants' conduct

1. Which of the following is a type of penalty under the Fundamental Rules?

A) Censure

B) Withholding of promotion

C) Recovery from pay

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Disciplinary Action Rules?

A) To regulate government servants' disciplinary action

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' promotion

Answer: A) To regulate government servants' disciplinary action

1. Which of the following is a provision under the Fundamental Rules regarding government servants' resignation?

A) Notice period of 3 months

B) Notice period of 6 months

C) Notice period of 1 year

D) No notice period required

Answer: A) Notice period of 3 months

Questions 26-30

1. Under the Fundamental Rules, what is the purpose of the Probation Rules?

A) To regulate government servants' probation period

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' promotion

Answer: A) To regulate government servants' probation period

1. Which of the following is a type of training under the Fundamental Rules?

A) Induction training

B) On-the-job training

C) Refresher training

D) All of the above

Answer: D) All of the above

1. Under the Fundamental Rules, what is the purpose of the Training Rules?

A) To regulate government servants' training

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' promotion

Answer: A) To regulate government servants' training

1. Which of the following is a provision under the Fundamental Rules regarding government servants' promotion?

A) Promotion based on merit

B) Promotion based on seniority

C) Promotion based on both merit and seniority

D) Promotion based on other factors

Answer: C) Promotion based on both merit and seniority

1. Under the Fundamental Rules, what is the purpose of the Promotion Rules?

A) To regulate government servants' promotion

B) To regulate government servants' pay

C) To regulate government servants' allowances

D) To regulate government servants' transfer

Answer: A) To regulate government servants' promotion

1. Under FR 27, what is the effect of resignation on a government servant's leave account?

A) The leave account is closed

B) The leave account is suspended

C) The leave account is frozen

D) The leave account remains unchanged

Answer: A) The leave account is closed

1. Which rule under FR 54 provides for the regulation of pay on reduction of rank?

A) FR 54(a)

B) FR 54(b)

C) FR 54(c)

D) FR 54(d)

Answer: B) FR 54(b)

1. What is the purpose of SR 17?

A) To regulate the grant of dearness allowance

B) To regulate the grant of house rent allowance

C) To regulate the grant of transport allowance

D) To regulate the grant of children education allowance

Answer: A) To regulate the grant of dearness allowance

1. Under FR 56, what is the age of superannuation for government servants?

A) 58 years

B) 60 years

C) 62 years

D) 65 years

Answer: B) 60 years

1. Which rule under FR 29 provides for the regulation of leave encashment on retirement?

A) FR 29(a)

B) FR 29(b)

C) FR 29(c)

D) FR 29(d)

Answer: B) FR 29(b)

1. What is the purpose of SR 20?

A) To regulate the grant of leave travel concession

B) To regulate the grant of children education allowance

C) To regulate the grant of transport allowance

D) To regulate the grant of dearness allowance

Answer: A) To regulate the grant of leave travel concession

1. Under FR 24, what is the effect of dismissal on a government servant's pension?

A) The pension is forfeited

B) The pension is suspended

C) The pension is reduced

D) The pension remains unchanged

Answer: A) The pension is forfeited

1. Which rule under FR 55 provides for the regulation of pay on promotion?

A) FR 55(a)

B) FR 55(b)

C) FR 55(c)

D) FR 55(d)

Answer: A) FR 55(a)

1. What is the purpose of SR 25?

A) To regulate the grant of medical allowance

B) To regulate the grant of children education allowance

C) To regulate the grant of transport allowance

D) To regulate the grant of dearness allowance

Answer: A) To regulate the grant of medical allowance

1. Under FR 31, what is the effect of resignation on a government servant's gratuity?

A) The gratuity is forfeited

B) The gratuity is suspended

C) The gratuity is reduced

D) The gratuity remains unchanged

Answer: A) The gratuity is forfeited

1. What is the purpose of SR 28?

A) To regulate the grant of leave encashment on retirement

B) To regulate the grant of children education allowance

C) To regulate the grant of transport allowance

D) To regulate the grant of dearness allowance

Answer: A) To regulate the grant of leave encashment on retirement

1. Under FR 32, what is the effect of dismissal on a government servant's leave account?

A) The leave account is closed

B) The leave account is suspended

C) The leave account is frozen

D) The leave account remains unchanged

Answer: A) The leave account is closed

1. Which rule under FR 56 provides for the regulation of age of superannuation?

A) FR 56(a)

B) FR 56(b)

C) FR 56(c)

D) FR 56(d)

Answer: A) FR 56(a)

1. What is the purpose of SR 30?

A) To regulate the grant of medical allowance

B) To regulate the grant of children education allowance

C) To regulate the grant of transport allowance

D) To regulate the grant of dearness allowance

Answer: A) To regulate the grant of medical allowance

1. Under FR 35, what is the effect of resignation on a government servant's pension?

A) The pension is forfeited

B) The pension is suspended

C) The pension is reduced

D) The pension remains unchanged

Answer: A) The pension is forfeited

1. What is the purpose of SR 32?

A) To regulate the grant of leave encashment on retirement

B) To regulate the grant of children education allowance

C) To regulate the grant of transport allowance

D) To regulate the grant of dearness allowance

Answer: A)

Read More →

January 24, 2025

EMBASSY AUDIT, Establishment, FR-SR, UN AUDIT

IFS PLCA Rules, 2013 - 100 MCQs

MCQs on Establishment matters of Mission/ Post personnel as per IFS PLCA Rules, 2013:

1. What is the primary purpose of the IFS PLCA Rules, 2013?

A) To regulate the entitlements of Mission/ Post personnel

B) To govern the administrative matters of the Indian Foreign Service

C) To provide guidelines for the recruitment of IFS officers

D) To outline the duties and responsibilities of IFS officers

Answer: A) To regulate the entitlements of Mission/ Post personnel

1. Which of the following is an entitlement of Mission/ Post personnel under the IFS PLCA Rules, 2013?

A) Free medical treatment for family members

B) Free education for children up to the age of 21

C) Free accommodation for family members

D) All of the above

Answer: D) All of the above

1. What is the eligibility criterion for availing of the entitlements under the IFS PLCA Rules, 2013?

A) The officer must have completed at least 5 years of service

B) The officer must be posted abroad for at least 2 years

C) The officer must have a minimum gross salary of ₹50,000

D) The officer must be a member of the Indian Foreign Service

Answer: D) The officer must be a member of the Indian Foreign Service

1. Which of the following is not an entitlement of Mission/ Post personnel under the IFS PLCA Rules, 2013?

A) Leave Travel Concession (LTC)

B) House Rent Allowance (HRA)

C) Dearness Allowance (DA)

D) Bonus

Answer: D) Bonus

1. Who is responsible for implementing the IFS PLCA Rules, 2013?

A) Ministry of External Affairs

B) Ministry of Finance

C) Ministry of Personnel, Public Grievances and Pensions

D) Indian Foreign Service Institute

Answer: A) Ministry of External Affairs

1. What is the purpose of the Leave Travel Concession (LTC) entitlement under the IFS PLCA Rules, 2013?

A) To provide financial assistance for travel within India

B) To provide financial assistance for travel abroad

C) To provide financial assistance for leave travel

D) To provide financial assistance for medical treatment

Answer: C) To provide financial assistance for leave travel

1. Which of the following is an eligibility criterion for availing of the House Rent Allowance (HRA) entitlement under the IFS PLCA Rules, 2013?

A) The officer must be paying rent for a house

B) The officer must be occupying government accommodation

C) The officer must be posted abroad

D) The officer must have a minimum gross salary of ₹50,000

Answer: A) The officer must be paying rent for a house

1. What is the purpose of the Dearness Allowance (DA) entitlement under the IFS PLCA Rules, 2013?

A) To provide financial assistance for travel

B) To provide financial assistance for medical treatment

C) To provide financial assistance for housing

D) To provide financial assistance for inflation

Answer: D) To provide financial assistance for inflation

1. Which of the following is not an entitlement of Mission/ Post personnel under the IFS PLCA Rules, 2013?

A) Children's Education Allowance (CEA)

B) Leave Travel Concession (LTC)

C) House Rent Allowance (HRA)

D) Bonus

Answer: D) Bonus

1. Who is responsible for disbursing the entitlements under the IFS PLCA Rules, 2013?

A) Ministry of External Affairs

B) Ministry of Finance

C) Indian Foreign Service Institute

D) Missions/ Posts abroad

Answer: D) Missions/ Posts abroad

1. What is the purpose of the Children's Education Allowance (CEA) entitlement under the IFS PLCA Rules, 2013?

A) To provide financial assistance for children's education

B) To provide financial assistance for children's medical treatment

C) To provide financial assistance for children's travel

D) To provide financial assistance for children's housing

Answer: A) To provide financial assistance for children's education

1. Which of the following is an eligibility criterion for availing of the Leave Travel Concession (LTC) entitlement under the IFS PLCA Rules, 2013?

A) The officer must have completed at least 5 years of service

B) The officer must be posted abroad for at least 2 years

C) The officer must have a minimum gross salary of ₹50,000

D) The officer must be a member of the Indian Foreign Service

Answer: D) The officer must be a member of the Indian

1. An IFS officer is entitled to a Dearness Allowance (DA) of 10% of their basic pay. If their basic pay is ₹50,000, calculate the DA amount.

Answer: ₹5,000

1. A Mission/ Post personnel is entitled to a House Rent Allowance (HRA) of 20% of their basic pay. If their basic pay is ₹75,000, calculate the HRA amount.

Answer: ₹15,000

1. An IFS officer is entitled to a Leave Travel Concession (LTC) of ₹20,000 for a block of 4 years. If they have already availed ₹10,000 in the first 2 years, calculate the remaining LTC amount.

Answer: ₹10,000

1. A Mission/ Post personnel is entitled to a Children's Education Allowance (CEA) of ₹12,000 per annum for 2 children. Calculate the total CEA amount.

Answer: ₹24,000

1. An IFS officer is entitled to a Transport Allowance of ₹5,000 per month. Calculate the annual Transport Allowance amount.

Answer: ₹60,000

1. A Mission/ Post personnel is entitled to a Medical Allowance of ₹2,000 per month. Calculate the annual Medical Allowance amount.

Answer: ₹24,000

1. An IFS officer is entitled to a Leave Encashment of ₹30,000 for 30 days of earned leave. Calculate the Leave Encashment amount per day.

Answer: ₹1,000

1. A Mission/ Post personnel is entitled to a Hard Area Allowance of 20% of their basic pay. If their basic pay is ₹60,000, calculate the Hard Area Allowance amount.

Answer: ₹12,000

1. An IFS officer is entitled to a Foreign Allowance of ₹25,000 per month. Calculate the annual Foreign Allowance amount.

Answer: ₹300,000

1. A Mission/ Post personnel is entitled to a Gratuity of ₹10,00,000 after 20 years of service. Calculate the Gratuity amount per year of service.

Answer: ₹50,000

1. What is the maximum amount of Leave Travel Concession (LTC) that an IFS officer can avail in a block of 4 years?

A) ₹20,000

B) ₹30,000

C) ₹40,000

D) ₹50,000

Answer: A) ₹20,000

1. Which of the following is an eligibility criterion for availing of the Children's Education Allowance (CEA)?

A) The child must be studying in a recognized school

B) The child must be studying in a government school

C) The child must be studying in a private school

D) The child must be studying in a foreign university

Answer: A) The child must be studying in a recognized school

1. What is the rate of Dearness Allowance (DA) admissible to IFS officers?

A) 5% of basic pay

B) 10% of basic pay

C) 15% of basic pay

D) 20% of basic pay

Answer: B) 10% of basic pay

1. Which of the following is a component of the Foreign Allowance admissible to IFS officers posted abroad?

A) Basic pay

B) Dearness Allowance

C) House Rent Allowance

D) All of the above

Answer: D) All of the above

1. What is the maximum amount of Gratuity admissible to IFS officers on retirement?

A) ₹5,00,000

B) ₹10,00,000

C) ₹15,00,000

D) ₹20,00,000

Answer: B) ₹10,00,000

1. Which of the following is an entitlement of IFS officers under the IFS PLCA Rules, 2013?

A) Leave Travel Concession (LTC)

B) Children's Education Allowance (CEA)

C) Foreign Allowance

D) All of the above

Answer: D) All of the above

1. What is the purpose of the Hard Area Allowance admissible to IFS officers posted in hard areas?

A) To compensate for the high cost of living in hard areas

B) To compensate for the difficult living conditions in hard areas

C) To compensate for the lack of amenities in hard areas

D) All of the above

Answer: D) All of the above

1. Which of the following is a component of the Transport Allowance admissible to IFS officers?

A) Fuel allowance

B) Maintenance allowance

C) Driver allowance

D) All of the above

Answer: D) All of the above

1. What is the maximum amount of Medical Allowance admissible to IFS officers?

A) ₹1,000 per month

B) ₹2,000 per month

C) ₹3,000 per month

D) ₹5,000 per month

Answer: B) ₹2,000 per month

1. Which of the following is an eligibility criterion for availing of the Foreign Allowance?

A) The officer must be posted abroad for at least 2 years

B) The officer must be posted abroad for at least 5 years

C) The officer must be posted abroad for at least 10 years

D) The officer must be a member of the Indian Foreign Service

Answer: D) The officer must be a member of the Indian Foreign Service

[3:03 PM, 1/24/2025] Bhupendra Lad: continue

[3:03 PM, 1/24/2025] Meta AI: Here are the remaining multiple-choice questions:

1. What is the purpose of the Leave Encashment scheme for IFS officers?

A) To provide financial assistance for leave travel

B) To provide financial assistance for medical treatment

C) To provide financial assistance for housing

D) To provide financial assistance for retirement

Answer: A) To provide financial assistance for leave travel

1. Which of the following is an eligibility criterion for availing of the Children's Education Allowance?

A) The child must be studying in a recognized school

B) The child must be studying in a government school

C) The child must be studying in a private school

D) The child must be studying in a foreign university

Answer: A) The child must be studying in a recognized school

1. What is the maximum amount of House Rent Allowance admissible to IFS officers?

A) 10% of basic pay

B) 20% of basic pay

C) 30% of basic pay

D) 40% of basic pay

Answer: B) 20% of basic pay

1. Which of the following is a component of the Foreign Allowance admissible to IFS officers posted abroad?

A) Basic pay

B) Dearness Allowance

C) House Rent Allowance

D) All of the above

Answer: D) All of the above

1. What is the purpose of the Gratuity scheme for IFS officers?

A) To provide financial assistance for retirement

B) To provide financial assistance for medical treatment

C) To provide financial assistance for housing

D) To provide financial assistance for leave travel

Answer: A) To provide financial assistance for retirement

Questions 31-35

1. Which of the following is an entitlement of IFS officers under the IFS PLCA Rules, 2013?

A) Leave Travel Concession (LTC)

B) Children's Education Allowance (CEA)

C) Foreign Allowance

D) All of the above

Answer: D) All of the above

1. What is the purpose of the Hard Area Allowance admissible to IFS officers posted in hard areas?

A) To compensate for the high cost of living in hard areas

B) To compensate for the difficult living conditions in hard areas

C) To compensate for the lack of amenities in hard areas

D) All of the above

Answer: D) All of the above

1. Which of the following is a component of the Transport Allowance admissible to IFS officers?

A) Fuel allowance

B) Maintenance allowance

C) Driver allowance

D) All of the above

Answer: D) All of the above

1. What is the maximum amount of Medical Allowance admissible to IFS officers?

A) ₹1,000 per month

B) ₹2,000 per month

C) ₹3,000 per month

D) ₹5,000 per month

Answer: B) ₹2,000 per month

1. Which of the following is an eligibility criterion for availing of the Foreign Allowance?

A) The officer must be posted abroad for at least 2 years

B) The officer must be posted abroad for at least 5 years

C) The officer must be posted abroad for at least 10 years

D) The officer must be a member of the Indian Foreign Service

Answer: D) The officer must be a member of the Indian Foreign Service

1. What is the purpose of the Leave Encashment scheme for IFS officers?

A) To provide financial assistance for leave travel

B) To provide financial assistance for medical treatment

C) To provide financial assistance for housing

D) To provide financial assistance for retirement

Answer: A) To provide financial assistance for leave travel

1. Which of the following is an eligibility criterion for availing of the Children's Education Allowance?

A) The child must be studying in a recognized school

B) The child must be studying in a government school

C) The child must be studying in a private school

D) The child must be studying in a foreign university

Answer: A) The child must be studying in a recognized school

1. What is the maximum amount of House Rent Allowance admissible to IFS officers?

A) 10% of basic pay

B) 20% of basic pay

C) 30% of basic pay

D) 40% of basic pay

Answer: B) 20% of basic pay

1. Which of the following is a component of the Foreign Allowance admissible to IFS officers posted abroad?

A) Basic pay

B) Dearness Allowance

C) House Rent Allowance

D) All of the above

Answer: D) All of the above

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January 24, 2025

EMBASSY AUDIT, Establishment, UN AUDIT

Evidence Collection and Evaluation in IT Audit: 400 MCQs on

Evidence Collection and Evaluation on Information Technology Audit - 400 MCQs :

1. What is the primary purpose of evidence collection in an IT audit?

A) To identify control weaknesses

B) To evaluate the effectiveness of controls

C) To gather data to support audit findings

D) To provide recommendations for improvement

Answer: C) To gather data to support audit findings

1. Which of the following is a type of evidence that can be collected during an IT audit?

A) Testimony

B) Documentary evidence

C) Physical evidence

D) All of the above

Answer: D) All of the above

1. What is the difference between sufficiency and relevance of evidence in an IT audit?

A) Sufficiency refers to the quantity of evidence, while relevance refers to the quality of evidence

B) Sufficiency refers to the quality of evidence, while relevance refers to the quantity of evidence

C) Sufficiency refers to the reliability of evidence, while relevance refers to the usefulness of evidence

D) Sufficiency refers to the usefulness of evidence, while relevance refers to the reliability of evidence

Answer: A) Sufficiency refers to the quantity of evidence, while relevance refers to the quality of evidence

1. Which of the following is a characteristic of reliable evidence in an IT audit?

A) It is obtained from an independent source

B) It is based on hearsay

C) It is outdated

D) It is biased

Answer: A) It is obtained from an independent source

1. What is the purpose of evaluating evidence in an IT audit?

A) To determine the reliability of the evidence

B) To determine the sufficiency of the evidence

C) To draw conclusions based on the evidence

D) All of the above

Answer: D) All of the above

Questions 6-10

1. Which of the following is a type of evidence evaluation technique used in IT audits?

A) Analytical procedures

B) Test of transactions

C) Test of controls

D) All of the above

Answer: D) All of the above

1. What is the purpose of using analytical procedures in evidence evaluation?

A) To test the operating effectiveness of controls

B) To test the design effectiveness of controls

C) To identify unusual transactions or trends

D) To provide assurance on the accuracy of financial statements

Answer: C) To identify unusual transactions or trends

1. Which of the following is a characteristic of effective evidence evaluation in an IT audit?

A) It is based on a thorough understanding of the business processes

B) It is based on a thorough understanding of the IT systems

C) It is based on a thorough understanding of the audit objectives

D) All of the above

Answer: D) All of the above

1. What is the purpose of documenting evidence evaluation results in an IT audit?

A) To provide a clear understanding of the audit findings

B) To provide a clear understanding of the audit procedures

C) To provide a clear understanding of the audit objectives

D) To provide a clear understanding of the audit scope

Answer: A) To provide a clear understanding of the audit findings

1. Which of the following is a benefit of effective evidence evaluation in an IT audit?

A) It increases the risk of audit failure

B) It decreases the risk of audit failure

C) It increases the cost of the audit

D) It decreases the cost of the audit

Answer: B) It decreases the risk of audit failure

1. What is the purpose of using a risk-based approach to evidence collection in an IT audit?

A) To reduce the risk of audit failure

B) To increase the efficiency of the audit

C) To increase the effectiveness of the audit

D) All of the above

Answer: D) All of the above

1. Which of the following is a factor to consider when determining the sufficiency of evidence in an IT audit?

A) The reliability of the evidence

B) The relevance of the evidence

C) The quantity of the evidence

D) All of the above

Answer: D) All of the above

1. What is the purpose of using a sampling approach to evidence collection in an IT audit?

A) To reduce the cost of the audit

B) To increase the efficiency of the audit

C) To increase the effectiveness of the audit

D) All of the above

Answer: D) All of the above

1. Which of the following is a characteristic of reliable evidence in an IT audit?

A) It is obtained from a dependent source

B) It is based on hearsay

C) It is outdated

D) It is obtained from an independent source

Answer: D) It is obtained from an independent source

1. What is the purpose of evaluating the relevance of evidence in an IT audit?

A) To determine the reliability of the evidence

B) To determine the sufficiency of the evidence

C) To determine the usefulness of the evidence

D) To determine the competence of the evidence

Answer: C) To determine the usefulness of the evidence

1. Which of the following is a type of evidence that can be collected during an IT audit?

A) Documentary evidence

B) Testimony

C) Physical evidence

D) All of the above

Answer: D) All of the above

1. What is the purpose of documenting evidence collection procedures in an IT audit?

A) To provide a clear understanding of the audit findings

B) To provide a clear understanding of the audit procedures

C) To provide a clear understanding of the audit objectives

D) To provide a clear understanding of the audit scope

Answer: B) To provide a clear understanding of the audit procedures

1. Which of the following is a characteristic of effective evidence collection in an IT audit?

A) It is based on a thorough understanding of the business processes

B) It is based on a thorough understanding of the IT systems

C) It is based on a thorough understanding of the audit objectives

D) All of the above

Answer: D) All of the above

1. What is the purpose of evaluating the sufficiency of evidence in an IT audit?

A) To determine the reliability of the evidence

B) To determine the relevance of the evidence

C) To determine the quantity of the evidence

D) To determine the competence of the evidence

Answer: C) To determine the quantity of the evidence

1. Which of the following is a type of evidence evaluation technique used in IT audits?

A) Analytical procedures

B) Test of transactions

C) Test of controls

D) All of the above

Answer: D) All of the above

1. What is the purpose of using analytical procedures in evidence evaluation?

A) To test the operating effectiveness of controls

B) To test the design effectiveness of controls

C) To identify unusual transactions or trends

D) To provide assurance on the accuracy of financial statements

Answer: C) To identify unusual transactions or trends

1. Which of the following is a characteristic of effective evidence evaluation in an IT audit?

A) It is based on a thorough understanding of the business processes

B) It is based on a thorough understanding of the IT systems

C) It is based on a thorough understanding of the audit objectives

D) All of the above

Answer: D) All of the above

1. What is the purpose of documenting evidence evaluation results in an IT audit?

A) To provide a clear understanding of the audit findings

B) To provide a clear understanding of the audit procedures

C) To provide a clear understanding of the audit objectives

D) To provide a clear understanding of the audit scope

Answer: A) To provide a clear understanding of the audit findings

1. Which of the following is a benefit of effective evidence evaluation in an IT audit?

A) It increases the risk of audit failure

B) It decreases the risk of audit failure

C) It increases the cost of the audit

D) It decreases the cost of the audit

Answer: B) It decreases the risk of audit failure

1. What is the purpose of using a risk-based approach to evidence collection in an IT audit?

A) To reduce the risk of audit failure

B) To increase the efficiency of the audit

C) To increase the effectiveness of the audit

D) All of the above

Answer: D) All of the above

1. Which of the following is a factor to consider when determining the sufficiency of evidence in an IT audit?

A) The reliability of the evidence

B) The relevance of the evidence

C) The quantity of the evidence

D) All of the above

Answer: D) All of the above

1. What is the purpose of using a sampling approach to evidence collection in an IT audit?

A) To reduce the cost of the audit

B) To increase the efficiency of the audit

C) To increase the effectiveness of the audit

D) All of the above

Answer: D) All of the above

1. Which of the following is a characteristic of reliable evidence in an IT audit?

A) It is obtained from a dependent source

B) It is based on hearsay

C) It is outdated

D) It is obtained from an independent source

Answer: D) It is obtained from an independent source

1. What is the purpose of evaluating the credibility of evidence in an IT audit?

A) To determine the reliability of the evidence

B) To determine the sufficiency of the evidence

C) To determine the relevance of the evidence

D) To determine the credibility of the evidence

Answer: D) To determine the credibility of the evidence

1. Which of the following is a type of evidence that can be collected during an IT audit?

A) Documentary evidence

B) Testimony

C) Physical evidence

D) All of the above

Answer: D) All of the above

1. What is the purpose of documenting evidence collection procedures in an IT audit?

A) To provide a clear understanding of the audit findings

B) To provide a clear understanding of the audit procedures

C) To provide a clear understanding of the audit objectives

D) To provide a clear understanding of the audit scope

Answer: B) To provide a clear understanding of the audit procedures

1. Which of the following is a characteristic of effective evidence collection in an IT audit?

A) It is based on a thorough understanding of the business processes

B) It is based on a thorough understanding of the IT systems

C) It is based on a thorough understanding of the audit objectives

D) All of the above

Answer: D) All of the above

1. What is the purpose of evaluating the sufficiency of evidence in an IT audit?

A) To determine the reliability of the evidence

B) To determine the relevance of the evidence

C) To determine the quantity of the evidence

D) To determine the competence of the evidence

Answer: C) To determine the quantity of the evidence

1. Which of the following is a type of evidence evaluation technique used in IT audits?

A) Analytical procedures

B) Test of transactions

C) Test of controls

D) All of the above

Answer: D) All of the above

1. What is the purpose of using analytical procedures in evidence evaluation?

A) To test the operating effectiveness of controls

B) To test the design effectiveness of controls

C) To identify unusual transactions or trends

D) To provide assurance on the accuracy of financial statements

Answer: C) To identify unusual transactions or trends

1. Which of the following is a characteristic of effective evidence evaluation in an IT audit?

A) It is based on a thorough understanding of the business processes

B) It is based on a thorough understanding of the IT systems

C) It is based on a thorough understanding of the audit objectives

D) All of the above

Answer: D) All of the above

1. What is the purpose of documenting evidence evaluation results in an IT audit?

A) To provide a clear understanding of the audit findings

B) To provide a clear understanding of the audit procedures

C) To provide a clear understanding of the audit objectives

D) To provide a clear understanding of the audit scope

Answer: A) To provide a clear understanding of the audit findings

1. Which of the following is a benefit of effective evidence evaluation in an IT audit?

A) It increases the risk of audit failure

B) It decreases the risk of audit failure

C) It increases the cost of the audit

D) It decreases the cost of the audit

Answer: B) It decreases the risk of audit failure

1. What is the purpose of using a risk-based approach to evidence collection in an IT audit?

A) To reduce the risk of audit failure

B) To increase the efficiency of the audit

C) To increase the effectiveness of the audit

D) All of the above

Answer: D) All of the above

1. Which of the following is a factor to consider when determining the sufficiency of evidence in an IT audit?

A) The reliability of the evidence

B) The relevance of the evidence

C) The quantity of the evidence

D) All of the above

Answer: D) All of the above

1. What is the purpose of using a sampling approach to evidence collection in an IT audit?

A) To reduce the cost of the audit

B) To increase the efficiency of the audit

C) To increase the effectiveness of the audit

D) All of the above

Answer: D) All of the above

1. Which of the following is a characteristic of reliable evidence in an IT audit?

A) It is obtained from a dependent source

B) It is based on hearsay

C) It is outdated

D) It is obtained from an independent source

Answer: D) It is obtained from an independent source

1. What is the purpose of evaluating the competence of evidence in an IT audit?

A) To determine the reliability of the evidence

B) To determine the sufficiency of the evidence

C) To determine the relevance of the evidence

D) To determine

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January 24, 2025

CPD, CPD-III (Paper-2), EMBASSY AUDIT, IT Audit, UN AUDIT

📗 IT Act 2000- 100 MCQ

 📗 multiple-choice questions and answers on the IT Act 2000

Question 1

What is the main objective of the IT Act 2000?

A) To regulate e-commerce transactions

B) To provide legal recognition to electronic documents

C) To establish a framework for cybercrime prevention

D) To promote digital signatures

Answer: B) To provide legal recognition to electronic documents

Question 2

Which section of the IT Act 2000 defines "electronic record"?

A) Section 2(1)(t)

B) Section 2(1)(r)

C) Section 2(1)(s)

D) Section 2(1)(p)

Answer: A) Section 2(1)(t)

Question 3

What is the penalty for unauthorized access to a computer system under the IT Act 2000?

A) Imprisonment up to 3 years or fine up to ₹1 lakh

B) Imprisonment up to 5 years or fine up to ₹5 lakh

C) Imprisonment up to 2 years or fine up to ₹50,000

D) Imprisonment up to 7 years or fine up to ₹10 lakh

Answer: A) Imprisonment up to 3 years or fine up to ₹1 lakh

Question 4

Which section of the IT Act 2000 deals with the appointment of Adjudicating Officers?

A) Section 46

B) Section 47

C) Section 48

D) Section 49

Answer: C) Section 48

Question 5

What is the purpose of a Digital Signature under the IT Act 2000?

A) To authenticate the identity of the sender

B) To encrypt the content of the message

C) To provide a timestamp for the message

D) To verify the integrity of the message

Answer: A) To authenticate the identity of the sender

Question 6

Which section of the IT Act 2000 defines "cyber cafe"?

A) Section 2(1)(g)

B) Section 2(1)(h)

C) Section 2(1)(i)

D) Section 2(1)(j)

Answer: C) Section 2(1)(i)

Question 7

What is the penalty for publishing obscene information in electronic form under the IT Act 2000?

A) Imprisonment up to 3 years or fine up to ₹1 lakh

B) Imprisonment up to 5 years or fine up to ₹5 lakh

C) Imprisonment up to 2 years or fine up to ₹50,000

D) Imprisonment up to 7 years or fine up to ₹10 lakh

Answer: B) Imprisonment up to 5 years or fine up to ₹5 lakh

Question 8

Which section of the IT Act 2000 deals with the protection of critical information infrastructure?

A) Section 70

B) Section 71

C) Section 72

D) Section 73

Answer: A) Section 70

Question 9

What is the purpose of a Certifying Authority under the IT Act 2000?

A) To issue digital certificates

B) To verify the identity of individuals

C) To provide encryption services

D) To authenticate electronic records

Answer: A) To issue digital certificates

Question 10

Which section of the IT Act 2000 defines "electronic signature"?

A) Section 2(1)(p)

B) Section 2(1)(q)

C) Section 2(1)(r)

D) Section 2(1)(s)

Answer: C) Section 2(1)(r)

Question 11

What is the penalty for unauthorized disclosure of personal information under the IT Act 2000?

A) Imprisonment up to 3 years or fine up to ₹1 lakh

B) Imprisonment up to 5 years or fine up to ₹5 lakh

C) Imprisonment up to 2 years or fine up to ₹50,000

D) Imprisonment up to 7 years or fine up to ₹10 lakh

Answer: A) Imprisonment up to 3 years or fine up to ₹1 lakh

Question 12

Which section of the IT Act 2000 deals with the establishment of Cyber Appellate Tribunal?

A) Section 48

B) Section 49

C) Section 50

D) Section 51

Answer: C) Section 50

Question 13

What is the purpose of a Controller of Certifying Authorities under the IT Act 2000?

A) To issue digital certificates

B) To verify the identity of individuals

C) To provide encryption services

D) To regulate Certifying Authorities

Answer:

Question 14

What is the purpose of Section 43 of the IT Act 2000?

A) To define cybercrime

B) To provide penalties for unauthorized access

C) To establish the Cyber Appellate Tribunal

D) To regulate electronic commerce

Answer: B) To provide penalties for unauthorized access

Question 15

Which section of the IT Act 2000 deals with the power to investigate cybercrime?

A) Section 78

B) Section 79

C) Section 80

D) Section 81

Answer: A) Section 78

Question 16

What is the purpose of a Digital Signature Certificate under the IT Act 2000?

A) To authenticate the identity of the sender

B) To encrypt the content of the message

C) To provide a timestamp for the message

D) To verify the integrity of the message

Answer: A) To authenticate the identity of the sender

Question 17

Which section of the IT Act 2000 defines "electronic form"?

A) Section 2(1)(p)

B) Section 2(1)(q)

C) Section 2(1)(r)

D) Section 2(1)(s)

Answer: D) Section 2(1)(s)

Question 18

What is the penalty for publishing false information in electronic form under the IT Act 2000?

A) Imprisonment up to 3 years or fine up to ₹1 lakh

B) Imprisonment up to 5 years or fine up to ₹5 lakh

C) Imprisonment up to 2 years or fine up to ₹50,000

D) Imprisonment up to 7 years or fine up to ₹10 lakh

Answer: A) Imprisonment up to 3 years or fine up to ₹1 lakh

Question 19

Which section of the IT Act 2000 deals with the protection of sensitive personal data?

A) Section 43A

B) Section 44

C) Section 45

D) Section 46

Answer: A) Section 43A

Question 20

What is the purpose of the IT Act 2000 amendment in 2008?

A) To introduce stricter penalties for cybercrime

B) To provide legal recognition to electronic signatures

C) To establish the Cyber Appellate Tribunal

D) To regulate electronic commerce

Answer: A) To introduce stricter penalties for cybercrime

Question 21

Which section of the IT Act 2000 defines "computer resource"?

A) Section 2(1)(k)

B) Section 2(1)(l)

C) Section 2(1)(m)

D) Section 2(1)(n)

Answer: C) Section 2(1)(m)

Question 22

What is the purpose of Section 69 of the IT Act 2000?

A) To provide penalties for unauthorized access

B) To establish the Cyber Appellate Tribunal

C) To regulate electronic commerce

D) To empower the government to intercept electronic communications

Answer: D) To empower the government to intercept electronic communications

Question 23

Which section of the IT Act 2000 deals with the power to block public access to information?

A) Section 69A

B) Section 69B

C) Section 70

D) Section 71

Answer: A) Section 69A

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January 12, 2025

EMBASSY AUDIT, IT Act, IT Audit, UN AUDIT

📌 Audit of controls in the Information System- 250 MCQ

📌 Audit of controls in the Information System- 250 MCQ 

(Answers to questions is given at the end )

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August 11, 2023

Audit of Controls, CPD, CPD-III (Paper-2), EMBASSY AUDIT, IT Audit, UN AUDIT

💉 Information Audit(Risk and controls) 150 MCQ

 

💉 Information Audit(Risk and controls) 150 MCQ 

(options in Bold are the Answers)

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August 11, 2023

CPD-III (Paper-2), EMBASSY AUDIT, IT Audit, Risk & Controls, UN AUDIT