(MBA) SECRETARIAL AND MANAGEMENT AUDIT

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M.B.A. (CS) DEGREE EXAMINATION, MAY 2018.
Fourth Semester

SECRETARIAL AND MANAGEMENT AUDIT

(2013-14 Academic Year and 2014 Calendar Year onwards)
Time : Three hours Maximum : 100 marks

PART A — (5 × 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.

1. State the scope and code of conduct of a company secretary in practice.

2. What is secretarial audit report? How does it help the secretarial auditor in discharging his functions?

3. Bring out the scope and importance of status reports.

4. Explain meaning and scope of secretarial audit.

5. What is systems audit? Describe significance and scope of systems audit.

6. What is the need for management audit in a domestic organisation?

7. Difference between cost audit and financial audit.

8. Explain the contents of cost audit report.

PART B — (4 × 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.

9. Briefly describe the code of conduct for a practicing company secretary prescribed by the council.

10. Explain the various needs of financial institutions from a company secretary.

11. Discuss the process of verification of documents relating to charges.

12. Enumerate the various steps involved in conducting system audit.

13. Bring out meaning, scope and nature of management audit.

14. Explain the role of SEBI in India.

15. Explain the uses of cost audit to management and shareholders. Also state the contents of cost audit report.

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