NATIONAL OPEN UNIVERSITY OF NIGERIA
14/16 AHMADU BELLO WAY, VICTORIA ISLAND, LAGOS
SCHOOL OF MANAGEMENT SCIENCES
MARCH 2014 EXAMINATION
Course Code: COP 414 Course Unit: 2
Course Title: COOPERATIVE AUDITING
Time Allowed: 2 HOURS
Instructions: 1. Attempt question Number one (1) and any other two (2).
2. Question number 1 is compulsory and carries 30 marks, while the other questions carry equal marks each.
3. Present all your points in coherent and orderly manner.
1a. List and explain briefly the special features of cooperative audit.
1b. Enumerate the main features of cooperative audit.
1c. Highlights the purpose of cooperative and duties of a Cooperative Auditor.
2a. Enumerate the primary and other secondary objectives of an audit
2b Differentiate between merits and demerits of Audit.
3. What are the qualities of an auditor?
4a. Discuss the legal requirement to the auditor.
4b. List and explain the audit work programmes suitable for various sizes and types of the cooperatives societies.
5a. What are the factors considered in developing overall audit plan?
5b. Mention how audit work programme serves as a guide to audit staff members during the course of the audit.
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