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

B:-Encryption
C:-Ergonomics
D:-Compression
Correct Answer:- Option-B
Question69:-VIRUS stands for
A:-Very Intelligent Result Until Source
B:-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
B:-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. s 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

C:-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

C:-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

B:-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:-Intemnal Audit

B:-Internal Check