Question

Evaluation of hardwares and softwares, and in case of any manipulations, reports be made to DCA and RCS. Section of KCS Act which deals with this is

• A. Sec 62(2) A
• B. Sec 64(1) B
• C. Sec 63(1) C
• D. Sec 65(1) A

Answer 1

Answer:

B. Sec 64(1) B

• Sec 64 - Scope of Audit 

Powers of Audit DCA

Procedures of Audit 

• Sec 64(1) - Audit shall include 

Examination 

verification 

valuation 

• Sec 64 (1) A - Common software

• Sec 64(1) B - Evaluation of hardware, Software; if any manipulation report to DCA and RCS 

• Sec 64(1C) - RCS himself or the DCA Consult with RCS inform manipulation to police or vigilance officer. 

• Sec 64(2)

He shall access 

He may Summon