PGDCAA-05
June Examination 2017
PGDCAA Examination
Auditing in Computer Environment
Paper PGDCAA-05
Time 3 Hours Max. Marks 100
Note: The question paper is divided into three sections B and C. Write answers as per given instructions.
Section A 10 × 2 20
(Very Short Answer Questions)
Note: Answer all questions. As per the nature of the question delimit your answer in one word, one sentence or maximum upto 30 words. Each question carries 2 marks.
What is continuous audit?
What aspects are included in internal accounting controls?
Give any two advantages of audit programme.
What is PERT chart?
What do you understand by "Accounting Information System"?
What is meant by 'Audit Software'?
What is the purpose of designing computer operations controls?
578
PGDCAA-05 200 3 (P.T.O.)
PGDCAA-05 200 3 (Contd.)
578
(viii) What is an audit report?
Give any two points of differences between internal check
and internal audit.
What do you mean by transaction processing system?
Section B 4 × 10 40
(Short Answer Questions)
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 10 marks.
Discuss the following: "Internal check reduces the work of the
auditor but does not reduces his liability."
Explain the advantages and disadvantages of continuous
audit.
Explain Software Development life cycle model.
Explain various types of Data Base management systems in
brief.
What do you mean by "audit working papers"? Explain the
advantages of audit working papers.
How would you assess the reliability of internal control system
in Computerised Information System environment.
What precautions are necessary while using Computer
Assisted Audit Techniques.
Write short notes on following:
Electronic Data Processing
System Analysis
PGDCAA-05 200 3
578
Section C 2 × 20 40
(Long Answer Questions)
Note: Answer any two questions. You have to delimit your each
answer maximum upto 500 words. Each question carries
20 marks.
10) Write short notes on following:
Letter of weakness
Use of flow charts in evaluation of internal control
11) "Two main purposes of an audit are the prevention and
detection of errors and frauds". Discuss the statement in detail.
12) Distinguish between clean report and qualified audit report.
Draft a specimen of a qualified report inserting four qualification
therein.
13) Explain the following:
Expenditure cycle
Revenue cycle
Audit Trial
Internal control questionnaire