CACMA CS HubCA · CMA · CS

CA CMA CS Lectures Books Papers Faculty Updates

CACA CMA CS Hub

An independent catalogue of CA, CMA and CS study material, organised by the published syllabus of each institute.

Not affiliated with, endorsed by or operated by ICAI, ICMAI or ICSI. Verify every rule against the institute's own notification before relying on it.

Courses

CA Foundation
CA Intermediate
CA Final
CMA Foundation
CMA Intermediate
CMA Final
CS Foundation
CS Executive
CS Professional

Resources

Free lectures
Books
Question papers
Revision test papers
Mock test papers
Amendments
Faculty
Collections
Learning paths
Articles & updates
Search

Workspace

Dashboard
Bookmarks
Study plan
Syllabus progress

Company

About
Contact
Privacy Policy
Terms
Disclaimer

© 2026 CA CMA CS Hub.

Built on Next.js with Prisma. Content is published, not generated.

Home
CMA
Final
Cost and Management Audit
Management Audit in Different Functions
Corporate Development Audit

3

Corporate Development Audit

Paper 17 Cost and Management Audit · CMA · Final · Entry 57 of 107

Sits under Module 11 Management Audit in Different Functions in the official syllabus

Full Paper 17 syllabus

Lecturesfor Paper 17

0

No lectures published yet

Nothing is published against Paper 17 right now. Free lectures for the whole course are browsable in the meantime.

Explore free lectures

Booksfor Paper 17

0

No books mapped to this paper

A book is only listed once it is verified against a specific syllabus edition, so an unverified edition is left off rather than shown with a caveat.

PreviousCorporate Services Audit NextEvaluation of Personnel Development

All 107 entries in Paper 17

A: Cost Audit

Basics of Cost Audit5 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

CA CMA CS Hub does not republish institute material. Every entry links to what the institute itself publishes. All Final subjects.

Browse all books

Previous Papersfor Paper 17

0

No previous papers yet

Past papers appear here once they are uploaded and verified against the right attempt.

Browse all question papers

Revision practicefor Paper 17

0

No revision papers yet

Revision test and mock papers for Paper 17 appear here once each attempt is uploaded and verified.

Browse revision papers

Utility and Advantage of Cost Audit

5Cost Accounting Standards

Module 2Companies (Cost Records and Audit) Rules, 2014 (as amended)

Module 3Cost Auditor6 chapters

Definition
Cost Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities
Professional Ethics
Duties of a Cost Auditor to Report Fraud – Section 143 of the Companies Act 2013
Punishment for Fraud (Section 447 of the Companies Act, 2013)
Punishment for False Statement (Section 448 of the Companies Act, 2013)

Module 4Overview of Cost Accounting Standards and GACAP3 chapters

Cost Accounting Standards
Guidance Notes on Cost Accounting Standards
Generally Accepted Cost Accounting Principles (GACAP)

Module 5Cost Auditing and Assurance Standards1 chapter

Cost Auditing Standards - Overview

Module 6Cost Audit Programme3 chapters

Introduction
Factors in Planning Cost Audit Assignment
Cost Audit Programme

Module 7Cost Audit Documentation, Audit Process and Execution3 chapters

Cost Audit Documentation
Audit Process
Practical Steps of Audit Process

Module 8Preparation and Filing of Cost Audit Report5 chapters

Introduction
Critical Elements of Cost Audit Report and Related Evidences (Physical and Digital)
Qualified Audit Report
Adverse Audit Report
Filing of Cost Audit Report to MCA in XBRL Format (as per TAXONOMY)

B: Management Audit

Basics of Management Audit6 chapters
Management Reporting Issues and Analysis11 chapters
Management Audit in Different Functions11 chapters
Evaluation of Corporate Image4 chapters
Information Systems Security Audit4 chapters

C: Internal Control, Internal Audit, Operational Audit and Other Related Issues

Internal Control and Internal Audit3 chapters
Operational Audit and Internal Audit under Companies Act, 20137 chapters
Audit of Different Service Organisations10 chapters

D: Forensic Audit and Anti-Money Laundering

Forensic Audit5 chapters
- Introduction to Forensic Audit
- Fraud Risk Management
- Financial Forensics and Forensic Audit Techniques
- Ethical Considerations and Code of Conduct in Forensic Audit
- Professional Opportunities
Anti-Money Laundering2 chapters
- International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation
- Guidance for a Risk-Based Approach for the Accounting Profession

Corporate Development Audit · Paper 17 Cost and Management Audit | CA CMA CS Hub

6

Key Costs and Contribution Analysis

7Profitability Analysis

8Working Capital and Liquidity Management Analysis

9Manpower Analysis

10Other Areas Suggested to be covered in the Report on Performance Analysis

11Management Accounting Tools

6Audit of Environmental Pollution Control

7Audit of Energy and Utilities - Generation and Consumption

8Productivity Audit/ Efficiency Audit

9Propriety Audit

10Corporate Social Responsibility (CSR) Audit

11Social Cost – Benefit Analysis Audit

6

Audit of Non-Government Organisations (NGOs)

7Audit of Local Bodies

8Audit of Government Expenditure

9Propriety Audit in the context of Government Audit

10Audit of Commercial Accounts