B:-FTP
C:-XML
D:-HLL.
Correct Answer:- Option-B
Question68:-The altering of data so that it is not usable unless the changes are undone is
A:-Bio-metrics
B:-Encryption
C:-Ergonomics
D:-Compression
Correct Answer:- Option-B
Question69:-VIRUS stands for
A:-Very Intelligent Result Until Source
-Vital Information Resources Under Seize
C:-Viral Important Record User Searched
D:-Very Interchanged Resource Under Search
Correct Answer:- Option-B
Question70:-Which short cut key is used for calculator in Tally?
A:-CTRL + P
-CTRL + C
C:-CTRL + N
D:-CTRL + A
Correct Answer:- Option-C

Question71:- is that which meets the tests of public interest, commonly accepted customs and standards of
conduct.

A:-Propriety audit
B:-Operational audit
C:-Efficiency audit
D:-Special audit

Correct Answer:- Option-A

Question72:-Wages tribunals may order cost audit for a certain industrial unit to settle industrial disputes relating to higher
wages, bonus etc. this is a type of External Audit of the form

A:-Cost audit on behalf of the government
B:-Cost audit on behalf of the customers or consumers
:-Cost audit on behalf of the trade associations
D:-None of the above
Correct Answer:- Option-D
Question73:-The auditor ___
A:-Should distribute the audit work among his subordinates
B:-Should assign difficult and technical works to senior clerks and easy and simple jobs to junior clerks
:-Should not distribute his work among his subordinates as it is confidential
D:-Both (1) and (2) is true
Correct Answer:- Option-D

Question74:-A firm can reduce the needed cash balance if it can move the cash disbursement and cash collections into the
same cash flow cycle. This is known as

A:-Accelerating Cash Receipts
Synchronizing Cash Flows
C:-Delaying Disbursements
D:-All of the above

Correct Answer:- Option-B

Question75:- contains a copy of the audit program, audit tests, performed, a copy of trial balance, a copy of the
annual final accounts.

A:-Permanent file
B:-Current file

C:-None of the above
D:-Both (1) and (2)
Correct Answer:- Option-B

Question76:- is a built-in part of the accounting system under which the work of one employee is automatically
checked by another employee.

A:-Internal Audit
B:-Internal Check