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CMA
Final
Cost and Management Audit
Audit of Different Service Organisations
Audit of Hospitals

1

Audit of Hospitals

Paper 17 Cost and Management Audit · CMA · Final · Entry 89 of 107

Sits under Module 16 Audit of Different Service Organisations in the official syllabus

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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 →

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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
- Introduction
- Audit Checks of Different Managerial Functions
- Audit Checks of Various Corporate Divisions/Departments
- ESG Audit
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
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

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

6Audit 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

Audit of Hospitals · Paper 17 Cost and Management Audit | CA CMA CS Hub