Mock-Test CPD-III C-6 IT Audit

 

C-6 Information Systems Audit (CPD-III)

20 Questions | 20 Minutes | 20 Marks

Advanced Practice Mock Test · Effective from 2021 Exam

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October 09, 2026

CPD, Mock Test

📚 UN Audit Mock Test (See result your self)

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April 16, 2026

Mock Test, Sample Test Paper, UN AUDIT

 

📘 FULL MOCK TEST – FMT- 5 (100 MCQs – Final Level)

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1. If contribution is zero, the firm is at:
   A. Profit
   B. Loss
   C. Break-even with zero fixed cost recovery
   D. None
   Answer: C
2. Major Head classification ensures:
   A. Object grouping
   B. Functional grouping
   C. Scheme grouping
   D. None
   Answer: B
3. Delegation exceeding authority results in:
   A. Valid sanction
   B. Irregular expenditure
   C. Profit
   D. None
   Answer: B
4. Acceptance of abnormally low tender without justification is:
   A. Valid
   B. Risky and irregular
   C. Mandatory
   D. None
   Answer: B
5. Internal check failure primarily leads to:
   A. Efficiency
   B. Fraud risk
   C. Profit
   D. None
   Answer: B
6. Contribution per unit = ₹0 implies:
   A. SP > VC
   B. SP < VC
   C. SP = VC
   D. None
   Answer: C
7. Budget is prepared before:
   A. Audit
   B. Execution period
   C. Accounting
   D. None
   Answer: B
8. Capital expenditure should not be:
   A. Asset creating
   B. Charged to revenue
   C. Non-recurring
   D. None
   Answer: B
9. Object Head answers:
   A. Why spent
   B. Where spent
   C. On what spent
   D. None
   Answer: C
10. Appropriation Accounts mainly detect:
    A. Profit
    B. Variances
    C. Assets
    D. None
    Answer: B

---

26. Limited tender reduces:
    A. Competition
    B. Transparency
    C. Both
    D. None
    Answer: C
27. Performance guarantee is generally:
    A. Optional
    B. Mandatory for contracts
    C. Audit tool
    D. None
    Answer: B
28. Accrued income increases:
    A. Liability
    B. Asset
    C. Expense
    D. None
    Answer: B
29. Outstanding expenses increase:
    A. Asset
    B. Liability
    C. Income
    D. None
    Answer: B
30. Prepaid expenses decrease:
    A. Asset
    B. Liability
    C. Expense of current period
    D. None
    Answer: C
31. Re-appropriation without authority is:
    A. Valid
    B. Irregular
    C. Profit
    D. None
    Answer: B
32. Excess expenditure indicates:
    A. Efficient budgeting
    B. Lack of control
    C. Profit
    D. None
    Answer: B
33. Contract variation beyond limit requires:
    A. Ignoring
    B. Higher approval
    C. Audit only
    D. None
    Answer: B
34. Internal check fails when:
    A. Duties segregated
    B. Duties combined
    C. Supervision exists
    D. None
    Answer: B
35. Tender process without transparency leads to:
    A. Efficiency
    B. Bias
    C. Profit
    D. None
    Answer: B

---

51. SP ₹300, VC ₹180 → contribution =
    A. 120
    B. 180
    C. 300
    D. None
    Answer: A
52. FC ₹1,20,000, contribution ₹60 → BE units =
    A. 2,000
    B. 3,000
    C. 1,000
    D. None
    Answer: A
53. Budget ₹50L, actual ₹65L →
    A. Saving
    B. Excess ₹15L
    C. Profit
    D. None
    Answer: B
54. Contract ₹60L, completed ₹45L →
    A. ₹60L
    B. ₹45L
    C. ₹15L
    D. None
    Answer: B
55. Cash ₹3,00,000, found ₹2,70,000 → shortage =
    A. ₹30,000
    B. ₹2,70,000
    C. ₹3,00,000
    D. None
    Answer: A
56. Bids ₹35L, ₹32L, ₹30L → L1 =
    A. ₹35L
    B. ₹32L
    C. ₹30L
    D. None
    Answer: C
57. Limit ₹1 Cr, sanction ₹1.2 Cr → excess =
    A. ₹20L
    B. ₹1 Cr
    C. ₹1.2 Cr
    D. None
    Answer: A
58. Margin of safety = 0 means:
    A. Profit
    B. Loss
    C. Break-even
    D. None
    Answer: C
59. If SP < VC → contribution:
    A. Positive
    B. Negative
    C. Zero
    D. None
    Answer: B
60. Contribution ₹50,000, FC ₹60,000 →
    A. Profit ₹10,000
    B. Loss ₹10,000
    C. BE
    D. None
    Answer: B

---

76. Audit detects:
    A. Future risk
    B. Past errors
    C. Profit
    D. None
    Answer: B
77. Financial propriety prohibits:
    A. Necessary expenditure
    B. Excessive expenditure
    C. Budgeted expenditure
    D. None
    Answer: B
78. Suspense account must be:
    A. Permanent
    B. Cleared
    C. Ignored
    D. None
    Answer: B
79. Deposit head indicates:
    A. Govt income
    B. Liability
    C. Asset
    D. None
    Answer: B
80. Contract enforceability requires:
    A. Legal validity
    B. Profit
    C. Audit
    D. None
    Answer: A
81. Delegation improves:
    A. Centralization
    B. Decentralization
    C. Delay
    D. None
    Answer: B
82. Internal check is strongest when:
    A. Same person handles all
    B. Duties divided
    C. No supervision
    D. None
    Answer: B
83. Tender system ensures:
    A. Favoritism
    B. Competition
    C. Monopoly
    D. None
    Answer: B
84. Budget control failure leads to:
    A. Overspending
    B. Profit
    C. Accuracy
    D. None
    Answer: A
85. Appropriation Accounts ensure:
    A. Budget compliance
    B. Profit
    C. Asset valuation
    D. None
    Answer: A
86. Railway finance ensures:
    A. Transparency
    B. Accountability
    C. Control
    D. All
    Answer: D
87. Marginal costing ignores:
    A. Variable cost
    B. Fixed cost
    C. Total cost
    D. None
    Answer: B
88. Contribution is useful for:
    A. BEP
    B. Decision making
    C. Profit planning
    D. All
    Answer: D
89. Financial rules ensure:
    A. Discipline
    B. Control
    C. Efficiency
    D. All
    Answer: D
90. Railway accounts ensure:
    A. Accuracy
    B. Control
    C. Compliance
    D. All
    Answer: D
91. Misclassification leads to:
    A. Audit objection
    B. Profit
    C. Loss
    D. None
    Answer: A
92. Internal check avoids:
    A. Fraud
    B. Error
    C. Both
    D. None
    Answer: C
93. Contract management ensures:
    A. Compliance
    B. Control
    C. Efficiency
    D. All
    Answer: D
94. Tender evaluation ensures:
    A. Value for money
    B. Quality
    C. Price
    D. All
    Answer: D
95. Budget is essential for:
    A. Planning
    B. Control
    C. Decision
    D. All
    Answer: D
96. Railway financial system ensures:
    A. Transparency
    B. Accountability
    C. Control
    D. All
    Answer: D
97. BEP is influenced by:
    A. SP
    B. VC
    C. FC
    D. All
    Answer: D
98. Delegation ensures:
    A. Efficiency
    B. Accountability
    C. Control
    D. All
    Answer: D
99. Internal check is:
    A. Continuous
    B. One-time
    C. Optional
    D. None
    Answer: A
100. Financial discipline ensures:
     A. Control
     B. Efficiency
     C. Transparency
     D. All
     Answer: D

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April 07, 2026

Accounts, Appendix-II, Appendix-II -Paper-1, Appendix-III, CPD, Mock Test, Model Papers, Sample Test Paper

 

📘 FULL MOCK TEST – FMT- 4 (100 MCQs – Expert Level)

---

1. If selling price per unit equals variable cost per unit, contribution will be:
   A. Positive
   B. Negative
   C. Zero
   D. Maximum
   Answer: C
2. Major Head classification is based on:
   A. Object
   B. Function
   C. Scheme
   D. Nature
   Answer: B
3. Delegation of financial powers must be:
   A. Oral
   B. Written
   C. Optional
   D. Informal
   Answer: B
4. Tender splitting to avoid sanction is:
   A. Allowed
   B. Encouraged
   C. Irregular
   D. Mandatory
   Answer: C
5. Internal check is strongest when:
   A. Duties are combined
   B. Duties are segregated
   C. No supervision
   D. No records
   Answer: B
6. Contribution per unit is:
   A. SP – FC
   B. SP – VC
   C. VC – FC
   D. None
   Answer: B
7. Budget is mainly a tool of:
   A. Recording
   B. Planning and control
   C. Audit
   D. Ledger
   Answer: B
8. Capital expenditure leads to:
   A. Expense only
   B. Asset creation
   C. Liability only
   D. None
   Answer: B
9. Object Head indicates:
   A. Function
   B. Nature of expense
   C. Scheme
   D. Department
   Answer: B
10. Appropriation Accounts are used for:
    A. Profit calculation
    B. Budget comparison
    C. Asset valuation
    D. None
    Answer: B

---

26. Limited tender is appropriate when:
    A. Large competition needed
    B. Limited sources exist
    C. Public bidding required
    D. None
    Answer: B
27. Performance guarantee is meant for:
    A. Profit
    B. Work completion assurance
    C. Audit
    D. None
    Answer: B
28. Accrued income is recorded as:
    A. Liability
    B. Asset
    C. Expense
    D. None
    Answer: B
29. Outstanding expenses are:
    A. Assets
    B. Liabilities
    C. Income
    D. None
    Answer: B
30. Prepaid expenses are:
    A. Assets
    B. Liabilities
    C. Income
    D. None
    Answer: A
31. Re-appropriation is allowed:
    A. Between grants
    B. Within same grant
    C. Without approval
    D. None
    Answer: B
32. Excess expenditure requires:
    A. Ignoring
    B. Regularization
    C. Deletion
    D. None
    Answer: B
33. Contract variation must be:
    A. Ignored
    B. Approved
    C. Deleted
    D. None
    Answer: B
34. Internal check relies on:
    A. Segregation
    B. Supervision
    C. Verification
    D. All
    Answer: D
35. Tender committee ensures:
    A. Bias
    B. Fair evaluation
    C. Delay
    D. None
    Answer: B

---

51. SP ₹250, VC ₹150 → contribution =
    A. 100
    B. 150
    C. 250
    D. None
    Answer: A
52. FC ₹1,00,000, contribution ₹50 → BE units =
    A. 2,000
    B. 1,000
    C. 500
    D. None
    Answer: A
53. Budget ₹30L, actual ₹25L →
    A. Saving ₹5L
    B. Excess
    C. Profit
    D. None
    Answer: A
54. Contract ₹40L, completed ₹30L → payment =
    A. ₹40L
    B. ₹30L
    C. ₹10L
    D. None
    Answer: B
55. Cash ₹2,00,000, found ₹1,80,000 → shortage =
    A. ₹20,000
    B. ₹1,80,000
    C. ₹2,00,000
    D. None
    Answer: A
56. Bids ₹25L, ₹20L, ₹22L → L1 =
    A. ₹25L
    B. ₹22L
    C. ₹20L
    D. None
    Answer: C
57. Limit ₹50L, sanction ₹60L → excess =
    A. ₹10L
    B. ₹50L
    C. ₹60L
    D. None
    Answer: A
58. Margin of safety increases when:
    A. Sales increase
    B. BE increases
    C. VC increases
    D. None
    Answer: A
59. If VC decreases → contribution:
    A. Increases
    B. Decreases
    C. Same
    D. None
    Answer: A
60. If contribution > FC →
    A. Loss
    B. Profit
    C. BE
    D. None
    Answer: B

---

76. Audit ensures:
    A. Profit
    B. Compliance
    C. Loss
    D. None
    Answer: B
77. Financial propriety requires:
    A. Waste
    B. Prudence
    C. Excess
    D. None
    Answer: B
78. Suspense account is used for:
    A. Final classification
    B. Temporary booking
    C. Capital
    D. None
    Answer: B
79. Deposit head represents:
    A. Asset
    B. Liability
    C. Income
    D. None
    Answer: B
80. Contract must be:
    A. Written
    B. Oral
    C. Optional
    D. None
    Answer: A
81. Delegation improves:
    A. Delay
    B. Efficiency
    C. Loss
    D. None
    Answer: B
82. Internal check ensures:
    A. Accuracy
    B. Control
    C. Both
    D. None
    Answer: C
83. Tender system avoids:
    A. Competition
    B. Bias
    C. Profit
    D. None
    Answer: B
84. Budget control avoids:
    A. Overspending
    B. Profit
    C. Loss
    D. None
    Answer: A
85. Appropriation Accounts ensure:
    A. Control
    B. Profit
    C. Loss
    D. None
    Answer: A
86. Railway finance ensures:
    A. Transparency
    B. Accountability
    C. Control
    D. All
    Answer: D
87. Marginal costing focuses on:
    A. Fixed cost
    B. Variable cost
    C. Total cost
    D. None
    Answer: B
88. Contribution is:
    A. Sales – VC
    B. Sales – FC
    C. VC – FC
    D. None
    Answer: A
89. Financial rules ensure:
    A. Discipline
    B. Control
    C. Efficiency
    D. All
    Answer: D
90. Railway accounts depend on:
    A. Budget
    B. Audit
    C. Control
    D. All
    Answer: D
91. Correct classification ensures:
    A. True accounts
    B. Profit
    C. Loss
    D. None
    Answer: A
92. Internal check avoids:
    A. Fraud
    B. Error
    C. Both
    D. None
    Answer: C
93. Contract management ensures:
    A. Compliance
    B. Control
    C. Efficiency
    D. All
    Answer: D
94. Tender evaluation ensures:
    A. Value for money
    B. Quality
    C. Price
    D. All
    Answer: D
95. Budget is essential for:
    A. Planning
    B. Control
    C. Decision
    D. All
    Answer: D
96. Railway financial system ensures:
    A. Transparency
    B. Accountability
    C. Control
    D. All
    Answer: D
97. BEP depends on:
    A. SP
    B. VC
    C. FC
    D. All
    Answer: D
98. Delegation ensures:
    A. Efficiency
    B. Accountability
    C. Control
    D. All
    Answer: D
99. Internal check is:
    A. Continuous
    B. One-time
    C. Optional
    D. None
    Answer: A
100. Financial discipline ensures:
     A. Control
     B. Efficiency
     C. Transparency
     D. All
     Answer: D

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April 07, 2026

Appendix-II, Appendix-II -Paper-1, CPD, Mock Test, Model Papers, Sample Test Paper

 

📘 FULL MOCK TEST – FMT- 3 (100 MCQs – Advanced & Case-Based)

---

1. If fixed cost increases while contribution remains constant, BEP will:
   A. Decrease
   B. Increase
   C. Remain same
   D. Zero
   Answer: B
2. Major Head classification is primarily based on:
   A. Nature
   B. Function
   C. Object
   D. Scheme
   Answer: B
3. Delegation of power without written authority is:
   A. Valid
   B. Irregular
   C. Acceptable
   D. None
   Answer: B
4. A tender with unrealistic low rates is:
   A. Always accepted
   B. Always rejected
   C. Subject to scrutiny
   D. Ignored
   Answer: C
5. Internal check primarily prevents:
   A. Past errors
   B. Future errors
   C. Audit
   D. Budget
   Answer: B
6. Contribution per unit decreases when:
   A. SP increases
   B. VC increases
   C. FC increases
   D. Sales increase
   Answer: B
7. Budgetary control focuses on:
   A. Past data
   B. Future planning
   C. Both
   D. None
   Answer: C
8. Capital expenditure is characterized by:
   A. Recurring nature
   B. Asset creation
   C. Expense only
   D. None
   Answer: B
9. Object Head classification relates to:
   A. Function
   B. Nature of expense
   C. Scheme
   D. None
   Answer: B
10. Appropriation Accounts highlight:
    A. Profit
    B. Budget compliance
    C. Revenue
    D. None
    Answer: B

---

26. Limited tender is used when:
    A. High competition needed
    B. Limited suppliers available
    C. Public bidding
    D. None
    Answer: B
27. Performance guarantee is forfeited when:
    A. Work completed
    B. Contractor fails
    C. Audit done
    D. None
    Answer: B
28. Accrued income affects:
    A. Asset
    B. Liability
    C. Expense
    D. None
    Answer: A
29. Outstanding expenses affect:
    A. Asset
    B. Liability
    C. Income
    D. None
    Answer: B
30. Prepaid expenses result in:
    A. Asset
    B. Liability
    C. Income
    D. None
    Answer: A
31. Re-appropriation is allowed within:
    A. Same grant
    B. Different grant
    C. No grant
    D. None
    Answer: A
32. Excess expenditure requires:
    A. Ignoring
    B. Regularization
    C. Audit only
    D. None
    Answer: B
33. Contract variation without approval is:
    A. Valid
    B. Irregular
    C. Profit
    D. None
    Answer: B
34. Internal check is strengthened by:
    A. Segregation of duties
    B. Combining duties
    C. Ignoring control
    D. None
    Answer: A
35. Tender committee ensures:
    A. Bias
    B. Fair evaluation
    C. Delay
    D. None
    Answer: B

---

51. SP ₹150, VC ₹90 → contribution =
    A. 60
    B. 90
    C. 150
    D. None
    Answer: A
52. FC ₹60,000, contribution ₹30 → BE units =
    A. 2,000
    B. 3,000
    C. 1,000
    D. None
    Answer: A
53. Budget ₹20L, actual ₹25L →
    A. Saving
    B. Excess ₹5L
    C. Profit
    D. None
    Answer: B
54. Contract ₹30L, completed ₹24L →
    A. ₹30L
    B. ₹24L
    C. ₹6L
    D. None
    Answer: B
55. Cash ₹80,000, found ₹70,000 → shortage =
    A. 10,000
    B. 70,000
    C. 80,000
    D. None
    Answer: A
56. Bids ₹15L, ₹12L, ₹18L, ₹10L → L1 =
    A. ₹15L
    B. ₹12L
    C. ₹10L
    D. None
    Answer: C
57. Limit ₹25L, sanction ₹30L → excess =
    A. ₹5L
    B. ₹25L
    C. ₹30L
    D. None
    Answer: A
58. Margin of safety decreases when:
    A. Sales increase
    B. BE increases
    C. VC decreases
    D. None
    Answer: B
59. If VC = SP → contribution =
    A. Positive
    B. Zero
    C. Negative
    D. None
    Answer: B
60. If contribution < FC →
    A. Profit
    B. Loss
    C. BE
    D. None
    Answer: B

---

76. Audit primarily ensures:
    A. Profit
    B. Compliance
    C. Loss
    D. None
    Answer: B
77. Financial propriety emphasizes:
    A. Waste
    B. Prudence
    C. Excess
    D. None
    Answer: B
78. Suspense account is cleared by:
    A. Final classification
    B. Audit
    C. Payment
    D. None
    Answer: A
79. Deposit account represents:
    A. Asset
    B. Liability
    C. Income
    D. None
    Answer: B
80. Contract must satisfy:
    A. Legal enforceability
    B. Profit
    C. Audit
    D. None
    Answer: A
81. Delegation reduces:
    A. Delay
    B. Efficiency
    C. Control
    D. None
    Answer: A
82. Internal check is effective when:
    A. Duties segregated
    B. Duties combined
    C. No control
    D. None
    Answer: A
83. Tender system prevents:
    A. Competition
    B. Bias
    C. Profit
    D. None
    Answer: B
84. Budget control ensures:
    A. Overspending
    B. Discipline
    C. Loss
    D. None
    Answer: B
85. Appropriation Accounts help in:
    A. Profit calculation
    B. Control
    C. Loss
    D. None
    Answer: B
86. Railway finance system ensures:
    A. Transparency
    B. Accountability
    C. Control
    D. All
    Answer: D
87. Marginal costing ignores:
    A. Variable cost
    B. Fixed cost
    C. Total cost
    D. None
    Answer: B
88. Contribution is key for:
    A. Profit planning
    B. BEP
    C. Decision making
    D. All
    Answer: D
89. Financial rules ensure:
    A. Discipline
    B. Control
    C. Efficiency
    D. All
    Answer: D
90. Railway accounts depend on:
    A. Budget
    B. Audit
    C. Control
    D. All
    Answer: D
91. Misclassification leads to:
    A. Audit objection
    B. Profit
    C. Loss
    D. None
    Answer: A
92. Internal check avoids:
    A. Fraud
    B. Error
    C. Both
    D. None
    Answer: C
93. Contract management ensures:
    A. Compliance
    B. Control
    C. Efficiency
    D. All
    Answer: D
94. Tender evaluation ensures:
    A. Value for money
    B. Quality
    C. Price
    D. All
    Answer: D
95. Budget is essential for:
    A. Planning
    B. Control
    C. Decision
    D. All
    Answer: D
96. Railway financial system ensures:
    A. Transparency
    B. Accountability
    C. Control
    D. All
    Answer: D
97. BEP depends on:
    A. SP
    B. VC
    C. FC
    D. All
    Answer: D
98. Delegation ensures:
    A. Efficiency
    B. Accountability
    C. Control
    D. All
    Answer: D
99. Internal check is:
    A. Continuous
    B. One-time
    C. Optional
    D. None
    Answer: A
100. Financial discipline ensures:
     A. Control
     B. Efficiency
     C. Transparency
     D. All
     Answer: D

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April 07, 2026

Accounts, Appendix-II, Appendix-II -Paper-1, Appendix-III, CPD, Mock Test, Model Papers, Sample Test Paper