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Paper 19

Cost and Management Audit

About Cost and Management Audit

Audit is a process of framing an opinion on the Cost accounting records and coming up with various comments on the reportable areas.It covers various audit areas like that Operational Audit, Internal Audit and Management Audit that some cases suggestions on the exceptions of opinion framed are also included.

As a CMA, this is one of your core competency areas. So, you need to understand these concepts in detail. At intermediate level, you would have studied these concepts at the elementary level, but at Final level, you will be learning these concepts at an advanced level.As an advisor to businesses, you need to know how to help them control their costs. 

Exam Information

Duration:         3 hours

Weightage:         100 Marks

Faculty
Rajaram

CMA Rajaram V

Rohit-1

CA Rohith Goyal

Venkanna

CMA Venkanna S

Resources
Question Paper Dec 2018
Question Paper June 2019

Cost and Management Audit

1 Basics of Cost and Management Audit

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2 Companies (Cost Records and Audit) Rules, 2014

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3 Cost Audit Documentation and Audit Process

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4 Cost Auditor – Professional Ethics and Responsibilities

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5 Overview of Cost Accounting Standards and GACAP

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6 Overview of Cost Auditing Standards

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9 Basics of Management Audit

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10 Management Audit in Different Functions

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11 Internal Control, Internal Audit and Operational Audit

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12 Case Study on Performance Analysis

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13 Crash Course for Management Audit

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