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Cost and Management Audit

Paper 17100 marks18 chapters

CMA Syllabus 2022Official source (ICMAI)

Section A: Cost Audit (50%)

  1. Basics of Cost Audit5 topics5 marks
  2. Companies (Cost Records and Audit) Rules, 2014 (as amended)10 marks
  3. Cost Auditor6 topics10 marks
  4. Overview of Cost Accounting Standards and GACAP3 topics5 marks
  5. Cost Auditing and Assurance Standards1 topic5 marks
  6. Cost Audit Programme3 topics5 marks
  7. Cost Audit Documentation, Audit Process and Execution3 topics5 marks
  8. Preparation and Filing of Cost Audit Report5 topics5 marks

Section B: Management Audit (25%)

  1. Basics of Management Audit6 topics5 marks
  2. Management Reporting Issues and Analysis11 topics5 marks
  3. Management Audit in Different Functions11 topics5 marks
  4. Evaluation of Corporate Image4 topics5 marks
  5. Information Systems Security Audit4 topics5 marks

Section C: Internal Control, Internal Audit, Operational Audit and Other (15%)

  1. Internal Control and Internal Audit7 topics5 marks
  2. Operational Audit and Internal Audit under Companies Act, 20137 topics5 marks
  3. Audit of Different Service Organisations10 topics5 marks

Section D: Forensic Audit and Anti-Money Laundering (10%)

  1. Forensic Audit5 topics5 marks
  2. Anti-Money Laundering2 topics5 marks
Track Cost and Management Audit