PT -10

Defence Audit Code

27.01.2022

No. Question Option A Option B Option C Option D

1 Who is responsible for watching that the Executive Authorities MoD GOC-In-C PCDA/CDA
expenditure does not exceed the allotment.
2 The sanctions issued by an authority other CGDA PCDA/CDA DGADS CGA
than Government of India is audited by…….

3 Which of the following is/are function(s) of To see that rules are To prescribe rules and To verify the Both A and C
audit? applied properly orders accounts

4 Naval Pay Office maintains ….. Pay and allowances Pay and allowances of Pay and allowances None
of Navy personnel Navy officers of Navy sailors
5 The pay accounts of army officers attached to CGDA office PCDA(O) High Commissioner PCDA New Delhi
or serving in High Commissioner for India in for UK
UK are maintained by
6 Verification of the competency of the
authority incurring expenditure out of public
money is a part of ____ audit. Expenditure audit Performance audit Concurrent Audit Sanction Audit
7 Which of the following does not fall under the Rules and general Grants and Sanctions to None
categories of sanctions and orders affecting orders appropriations Expenditure
financial transactions?
8 Annual Audit Certificate (yearly) Report is 1st April 1st June 1st August 1st October
generally submitted to CGDA by PCDA/CDA by
___, if otherwise changed by CGDA?
9 The quantum of Audit can be increased under PCDA/CDA CGDA LAO/RAO None
the personal orders of ………..
10 DAD conducts Internal Audit on behalf of…….. RakshaMantri Defence Secretary FA DS Both B and C
11 All orders which convey sanctions, either Army Instructions Air Force Instructions Govt. letter All the three
directly or indirectly, to such expenditure
should be issued in the form of ….
12 Sanction is effective from …..unless and The date of Issue The date of receipt in Both A and B As per the
otherwise specifically mentioned in the office discretion of
sanction. Competent
Authority
13 What is the full form of IRLA? Individual Runner Individual Running Identical Running None
Ledger Accounts Ledger Accounts Ledger Accounts
14 IRLAs of Army officers are maintained in Transportation Wing Ledger Wing Admin Pay Section Admin Section
…………. Of PCDA(O)
15 All the events affecting promotion, pay & Army Instructions Army Orders Daily Part II Orders & Both A and C
allowances in r/o army officers are published/ Gazette Notifications
notified through……….

16 The station hospital stoppages from Civilians Not to recover / Free Through MRO In Cash All
will be recovered ….. of cost
17 The pay accounts of army officers proceeding CGDA office High Commissioner PCDA New Delhi PCDA(O)
abroad on course of instruction, study leave
and temporary duty are maintained by :
18 Provisional Payments can be made only on LAO/RAO PCDA/CDA C&AG None
the personal orders of ……….
19 Primary function of Internal Audit is to verify Accuracy & Authority and Accuracy & Accountability &
the ……..of accounts. Compatibility Accountability Completeness Economy
20 In general, the validity of a fresh sanction is One month 6 months 1 year 2 Years
……. unless renewed.
21 Hospital stoppage Rolls are prepared PCDA/CDA PAOs OC of the Unit GOC
by…………
22 Hospital Stoppage Rolls contain ……. The period for which The amount The cause of All
it is recoverable admission in hospital
23 In general Scale Audit is conducted on the Lieutenant to Major Lieutenant to Lt. Col Lieutenant to Col Across all rank
basis of the total number of officers in the
ranks of ……….
24 Articles of different makes and patterns but Different articles Similar articles Combined articles None of these
serving the same purpose will be treated as:
25 Recovery of License Fee from Civilian Govt. Pay Bill IRLA DEA Cash
servants, retaining Govt. accommodation
beyond the date of retirement is done by……..
26 PCDA/CDA may delegate his power to make JCDA/IDAS officer Any IDAS officer Cannot be delegated Non of these
provision payments to: functioning as
Groups Officer
27 Payments made in exceptional circumstances Emergency Payment Urgent Payment Provisional Payment None of these
in anticipation of sanctions or allotment are
known as:
28 Prior concurrence of ………… is required for PCDA/CDA CGDA LAO/RAO MoD
relaxing the quantum of Audit temporarily.
29 The terms of the contract must be ------ & -----
----and there must not be no room for Tough and Complex and
ambiguity or misconduct therein. demanding clear and simple precise and definite confusing
30 Who among the following conducts audit of LAO/RAO CGDA PCDA/CDA None
sanctions and orders issued by Government
of India
31 CDA can take up audit of any accounts which CGDA FADS MoD Command HQrs
do not fall within the sphere of his duties with
the consent of :
32 What is the periodicity of Audit of NCC Units? Monthly Quarterly Half Yearly Annual

33 Complete the statement: The expenditure The occasion desires The occasion demands The optional The optional
should not be prima facie more than … demands desires
34 Appropriation Bill becomes Appropriation Act The bill is passed by The passed bill is Bill is presented in None
when ……. the Parliament passed by the the parliament
Parliament and
assented to by the
President
35 Expenditure of public money which is not C&AG CGDA PCDA/CDA Govt. of India
authorised by regulations requires the
sanction of………..
36 Credit should follow, and not precede, acceptance realisation concurrence finalisation
actual …………”
37 The audit conducted to see that the effective Strength Audit Scale Audit Man Power Audit None of these
strength of officer in a unit as shown in the
nominal roll is within the number of
authorized in the relative peace/war
Establishment is called:
38 The audit of ------- consists of seeing that all Receipts Expenditure Sanctions All of these
sums due to the Govt. are promptly credited
and brought to the account.
39 Appropriation Audit is conducted in two Propriety Audit , Central Audit, Local Major Audit-Minor Sanction Audit,
stages. They are ……….. & …….. Regularity Audit Audit Audit Expenditure Audit
40 Appropriation Audit is conducted in respect of Centrally Controlled Locally Controlled Both A and B Neither A nor B
expenditure compliable to …… Heads Heads
41 Provisional Payment can be made …….. In exceptional With the personal In anticipation of All
circumstances orders of PCDA/CDA additional allotment
to meet the
expenditure
42 Which of the given statements is correct? Director General of Director General of None of the these
Audit Defence Director General of Audit Defence
Services (DGADS) Audit Defence Services Services (DGADS)
who conducts (DGADS) who who conducts
Statutory Audit is conducts Statutory Statutory Audit is
under the Audit is under the under the
administrative administrative control administrative
control of CGDA. of C&AG. control of CGA.
43 Which of the following is not in order so far as Signed by a Bills are in original Duly signed in Ink Bills are in proper
audit of bills and vouchers are concerned? subordinate 'for' an format
officer.
44 Claims preferred after ------- months are 12 24 36 48
generally treated as time barred.
45 Who is maintaining the IRLAs in respect of Regional CDA PCDA New Delhi PCDA(NC) Jammu PAOs
non gazetted civilians in operational areas:
46 If the sanctioning authority is vested with full Orders of CGDA Orders of the FADS Orders of MoD Standards of
powers in respect of the particular class of Financial Propriety
expenditure, sanction accorded under these
powers can be challenged by audit only under
the ……………………….
47 The second stage of Appropriation Audit is
called------------- Receipt Audit Expenditure Audit Sanction Audit Regulatory Audit
48 Which of the following Sections is responsible Store Contract IA Section Store Audit Section FA Section
for pricing of Payment Issue Vouchers ? Section
49 Which of the following is NOT within the AFMC Military Hospital NCC Regimental Fund of
purview of local audit conducted by DAD? the Unit
50 DGADS is under the administrative control of Controller General of Comptroller & Auditor Controller General of Ministry of Defence
_____ Accounts General of India Defence Accounts