Here is the Nayab Subba (Second Phase) Paper III, Nepal Audit Service, written examination question paper held by the Public Service Commission (Lok Sewa Aayog), Nepal on 2082/01/16. The paper is re-typed in a clear, easy-to-read format so you can practise and revise with it.
Service / group: Nepal Audit Service
Stage: Second Phase, Open Competitive Written Examination
Paper: Third (तृतीय)
Subject: Service-Group Related Subject (सेवा-समूह सम्बन्धी)
Exam date: 2082/01/16
Full marks: 100 · Time: 2 hours 30 minutes
Sections: A (30 marks) · B (30 marks) · C (40 marks) · 17 questions
Question Paper (View or Download)
Read the paper below, or use the Download button to save the PDF and practise offline.
Free to download for personal study · Please share the page link, not the file
Writing your answers: read our guide to better answers in written exams.
Revise These Topics With Our Notes
- Section A (Budget and accounts): Budget Formulation and LMBIS · Chart of Accounts, TSA and RMIS · Basic Accounting · Government Accounting
- Section B (Procurement and inventory): Public Procurement · Jinsi Management and Inspection · Revenue Administration
- Section C (Audit and fiscal law): FPFA Act 2076, Audit and Beruju · Conditional and Equalization Grants · Audit Act 2075
Topics Covered in This Paper
- Section A: challenges in budget formulation, public sector accounting standards, chart of accounts, Treasury Single Account (TSA), financial administration and the chief of account
- Section B: procurement unit, transparency and competition in procurement, inventory inspection report, Sadarsyaha, Revenue Management Information System (RMIS)
- Section C: internal and final audit, risk-based audit, budget committee, Treasury Comptroller Office, conditional and equalization grants, Lagati and Hasabali revenue, beruju (irregularities)
How to Use This Paper
Attempt it without notes in 2 hours 30 minutes, section by section as the paper instructs. Then see how well you answered on challenges in budget formulation and public sector accounting standards, and revise weak topics with the notes linked above or our free quizzes.
More papers: All Old Questions · Nayab Subba Old Questions
Note: This paper has been re-typed for readability. In case of any difference, the original paper published by the Public Service Commission prevails. Please do not re-upload this PDF elsewhere. Share the link to this page instead.
Study map: where to revise each topic
Use this table after you attempt the paper. For every topic you found hard, open the linked note and then try the question again.
| Topic in this paper | Revise on Loksewa Pathsala |
|---|---|
| Budget formulation, public sector accounting, chart of accounts | Budget estimate, approval and LMBIS; Chart of Accounts, TSA, CGAS and SuTRA; Basic accounting terms and double entry |
| Procurement unit, competition, inventory inspection | Public procurement and PAMS |
| Internal and final audit, risk-based audit, budget committee | Government accounting and beruju |
Model answer plan for one question
Question type: Differentiate between internal audit and final audit.
- Define internal audit (by the treasury and accounts offices during the year) and final audit (by the Auditor General after the year).
- Compare them: who does it, when, purpose and reporting.
- Explain how both together reduce beruju and improve financial discipline.
- Conclude with the role of risk-based audit in focusing on high-risk areas.
Use the same plan for other long questions: define, explain with Nepal’s law or example, analyse problems, suggest solutions, and conclude in two lines. More tips in our written exam answer guide.