Book Type: CMA Final Group IV Paper 17 Cost & Management Audit – CRACKER Question Bank
Syllabus: ICMAI Syllabus 2022
Edition: 3rd Edition | June 2026
Authors: CA. Tarun Agarwal & CA. Leena Lalit Parakh
Key Highlights:
- Fully solved past examination questions up to June 2026, arranged module-wise according to the institute’s study structure
- Objective Questions covering short-answer, fill-in-the-blank and select-the-option questions with examination sitting and marks
- Theory Questions covering descriptive and analytical questions with examination sitting and marks
- Step-by-step worked numerical and practical problems with cost statements, prime-cost calculations, make-or-buy decisions, export decisions, ratios, profitability computations and working notes
- Tabular Quick Review summary at the beginning of every chapter and sub-chapter for rapid conceptual revision
- Module-wise marks distribution covering June and December sittings from 2023 through 2026
- Previous Exams Trend Analysis covering recent papers from December 2023 to June 2026
- Module-wise comparison with the ICMAI/CMA Study Material for complete syllabus mapping
- Module-wise solved papers for December 2025 and June 2026 with suggested answers
- Updated for Companies (Cost Records and Audit) Rules 2014, relevant provisions of the Companies Act 2013, Cost Accounting Standards, GACAP and Cost Auditing and Assurance Standards
- XBRL-based cost audit reporting and filing covered
Content Coverage:
- Cost Audit – Concept & Foundations
- Companies (Cost Records and Audit) Rules 2014
- The Cost Auditor – Appointment, Ethics & Liabilities
- Cost Accounting Standards & GACAP
- Cost Auditing & Assurance Standards
- Cost Audit Programme, Documentation & Execution
- Cost Audit Report & XBRL Filing
- Management Audit – Fundamentals
- Management Reporting & Performance Analysis
- Management Audit Across Functions
- Corporate Image Evaluation & ESG Audit
- Information Systems Security Audit
- Internal Control & Internal Audit
- Operational Audit under the Companies Act 2013
- Audit of Service Organisations
- Forensic Audit & Fraud Risk Management
- Anti-Money Laundering (AML)
Book Structure:
- Section A – Cost Audit covering Modules 1–8
- Section B – Management Audit covering Modules 9–13
- Section C – Internal Audit, Operational Audit & Other Related Issues covering Modules 14–16
- Section D – Forensic Audit & Anti-Money Laundering covering Modules 17–18
- Each chapter begins with a Quick Review concept snapshot followed by Objective Questions and Theory Questions
- Numerical and practical problems are fully worked with relevant calculations and supporting working notes
- Front-matter tools include Module-wise Marks Distribution, Previous Exams Trend Analysis and Module-wise Comparison with the Study Material
- Detailed coverage of Cost Accounting Standards and GACAP, Companies (Cost Records and Audit) Rules and Management Reporting and Analysis
- December 2025 and June 2026 module-wise solved papers with suggested answers
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