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        <url>

            <loc>https://testpointpk.com/mcqs/100032/an-investigation-finds-that-an-accounts-clerk-diverted-rs-5-million-over-2-years-besides-recovery-the-proper-action-is-to</loc>

                            <lastmod>2026-11-15T10:49:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100033/in-public-sector-audits-fraud-cases-discovered-are-usually</loc>

                            <lastmod>2026-11-15T10:49:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100034/provincial-anti-corruption-bodies-in-pakistan-are-called</loc>

                            <lastmod>2026-11-15T10:49:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100035/which-of-the-following-is-an-example-of-corruption-in-the-acfe-fraud-tree</loc>

                            <lastmod>2026-11-15T10:49:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100036/expense-reimbursement-fraud-includes</loc>

                            <lastmod>2026-11-15T10:49:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100037/a-tada-claim-shows-travel-by-air-on-a-date-when-the-officer-was-recorded-present-in-the-office-this-indicates</loc>

                            <lastmod>2026-11-15T10:49:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100038/professional-scepticism-is-especially-important-in-fraud-investigations-because</loc>

                            <lastmod>2026-11-15T10:49:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100039/which-technique-helps-detect-fictitious-sales-at-year-end</loc>

                            <lastmod>2026-11-15T10:49:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100040/a-forensic-accountant-uses-following-the-money-to</loc>

                            <lastmod>2026-11-15T10:49:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100041/which-statement-about-the-auditors-role-in-fraud-is-correct</loc>

                            <lastmod>2026-11-15T10:49:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100042/whistle-blower-reports-should-be-handled-by</loc>

                            <lastmod>2026-11-15T10:49:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100043/the-term-red-flag-in-fraud-auditing-means</loc>

                            <lastmod>2026-11-15T10:49:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100044/rotation-of-duties-in-a-cash-office-helps-to</loc>

                            <lastmod>2026-11-15T10:49:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100045/cut-off-manipulation-in-fraud-refers-to</loc>

                            <lastmod>2026-11-15T10:49:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100046/which-is-not-usually-an-element-that-an-investigator-documents</loc>

                            <lastmod>2026-11-15T10:49:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100047/under-the-public-interest-disclosures-act-2017-a-disclosure-may-be-made-to</loc>

                            <lastmod>2026-11-15T10:49:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100048/nabs-law-was-significantly-amended-in-2022-among-other-things-to</loc>

                            <lastmod>2026-11-15T10:49:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100049/ratio-analysis-can-help-detect-fraud-when</loc>

                            <lastmod>2026-11-15T10:49:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100050/which-of-the-following-is-a-detective-anti-fraud-control</loc>

                            <lastmod>2026-11-15T10:49:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100051/caats-stands-for</loc>

                            <lastmod>2026-11-15T10:49:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100052/generalised-audit-software-gas-such-as-acl-or-idea-is-used-to</loc>

                            <lastmod>2026-11-15T10:49:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100053/test-data-as-a-caat-involves</loc>

                            <lastmod>2026-11-15T10:49:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100054/audit-software-caats-mainly-test</loc>

                            <lastmod>2026-11-15T10:49:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100055/an-integrated-test-facility-itf-involves</loc>

                            <lastmod>2026-11-15T10:49:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100056/parallel-simulation-means</loc>

                            <lastmod>2026-11-15T10:49:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100057/embedded-audit-modules-eg-scarf-are</loc>

                            <lastmod>2026-11-15T10:49:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100058/continuous-auditing-refers-to</loc>

                            <lastmod>2026-11-15T10:49:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100059/auditing-around-the-computer-is-acceptable-when</loc>

                            <lastmod>2026-11-15T10:49:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100060/auditing-through-the-computer-involves</loc>

                            <lastmod>2026-11-15T10:49:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100061/it-general-controls-itgcs-include</loc>

                            <lastmod>2026-11-15T10:49:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100062/application-controls-are</loc>

                            <lastmod>2026-11-15T10:49:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100063/a-validity-check-input-control-ensures-that</loc>

                            <lastmod>2026-11-15T10:49:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100064/a-limit-reasonableness-check-would-detect</loc>

                            <lastmod>2026-11-15T10:49:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100065/a-check-digit-is-used-to</loc>

                            <lastmod>2026-11-15T10:49:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100066/batch-control-totals-eg-hash-totals-are-used-to-ensure</loc>

                            <lastmod>2026-11-15T10:49:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100067/a-sequence-check-detects</loc>

                            <lastmod>2026-11-15T10:49:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100068/output-controls-include</loc>

                            <lastmod>2026-11-15T10:49:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100069/logical-access-controls-include</loc>

                            <lastmod>2026-11-15T10:49:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100070/the-principle-of-least-privilege-means</loc>

                            <lastmod>2026-11-15T10:49:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100071/segregation-of-duties-in-an-it-environment-requires-separating</loc>

                            <lastmod>2026-11-15T10:49:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100072/change-management-controls-ensure-that</loc>

                            <lastmod>2026-11-15T10:49:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100073/salami-technique-salami-slicing-fraud-involves</loc>

                            <lastmod>2026-11-15T10:49:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100074/a-logic-bomb-is</loc>

                            <lastmod>2026-11-15T10:49:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100075/a-trojan-horse-in-it-security-is</loc>

                            <lastmod>2026-11-15T10:49:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100076/phishing-is</loc>

                            <lastmod>2026-11-15T10:49:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100077/ransomware-attacks</loc>

                            <lastmod>2026-11-15T10:49:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100078/a-firewall-is-used-to</loc>

                            <lastmod>2026-11-15T10:49:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100079/encryption-protects-data-by</loc>

                            <lastmod>2026-11-15T10:49:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100080/a-business-continuity-plan-bcp-aims-to</loc>

                            <lastmod>2026-11-15T10:49:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100081/recovery-time-objective-rto-means</loc>

                            <lastmod>2026-11-15T10:49:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100082/if-backups-are-taken-every-24-hours-the-maximum-data-loss-rpo-could-be-up-to</loc>

                            <lastmod>2026-11-15T10:49:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100083/the-grandfather-father-son-method-relates-to</loc>

                            <lastmod>2026-11-15T10:49:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100084/cobit-is-a-framework-for</loc>

                            <lastmod>2026-11-15T10:49:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100085/cobit-is-issued-by</loc>

                            <lastmod>2026-11-15T10:49:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100086/the-cisa-certification-is-related-to</loc>

                            <lastmod>2026-11-15T10:49:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100087/isoiec-27001-is-a-standard-for</loc>

                            <lastmod>2026-11-15T10:49:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100088/the-intosai-working-group-dealing-with-it-audit-is</loc>

                            <lastmod>2026-11-15T10:49:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100089/in-an-erp-environment-eg-sap-the-auditors-key-concern-regarding-access-is</loc>

                            <lastmod>2026-11-15T10:49:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100090/in-fabs-sap-used-by-pakistans-government-a-user-who-can-both-create-a-vendor-and-release-payments-represents</loc>

                            <lastmod>2026-11-15T10:49:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100091/audit-logs-in-an-it-system-should</loc>

                            <lastmod>2026-11-15T10:49:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100092/which-technique-would-an-auditor-use-to-identify-missing-cheque-numbers-in-a-payment-file</loc>

                            <lastmod>2026-11-15T10:49:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100093/which-caat-function-would-identify-customers-who-exceeded-their-credit-limits</loc>

                            <lastmod>2026-11-15T10:49:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100094/stratification-in-data-analytics-is-used-to</loc>

                            <lastmod>2026-11-15T10:49:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100095/a-payroll-file-has-10000-records-data-analytics-shows-25-employees-with-identical-cnic-numbers-the-duplicate-rate-is</loc>

                            <lastmod>2026-11-15T10:49:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100096/a-soc-1-type-2-report-isae-3402ssae-18-on-a-service-organisation-provides-assurance-on</loc>

                            <lastmod>2026-11-15T10:49:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100097/when-an-organisation-uses-cloud-computing-a-key-audit-concern-is</loc>

                            <lastmod>2026-11-15T10:49:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100098/data-integrity-means-that-data-is</loc>

                            <lastmod>2026-11-15T10:49:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100099/the-cia-triad-in-information-security-stands-for</loc>

                            <lastmod>2026-11-15T10:49:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100100/multi-factor-authentication-requires-users-to-provide</loc>

                            <lastmod>2026-11-15T10:49:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100101/an-it-auditor-reviews-user-access-lists-and-finds-40-active-accounts-of-employees-who-left-the-organisation-this-indicates-weakness-in</loc>

                            <lastmod>2026-11-15T10:49:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100102/patch-management-is-important-because</loc>

                            <lastmod>2026-11-15T10:49:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100103/a-penetration-test-is</loc>

                            <lastmod>2026-11-15T10:49:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100104/data-analytics-finds-that-3-of-50000-invoices-were-posted-on-weekends-by-a-user-who-normally-works-weekdays-the-number-of-such-invoices-is</loc>

                            <lastmod>2026-11-15T10:49:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100105/which-caat-technique-would-compare-the-clients-payroll-calculation-with-the-auditors-independent-recalculation-for-all-employees</loc>

                            <lastmod>2026-11-15T10:49:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100106/snapshot-technique-in-caats-means</loc>

                            <lastmod>2026-11-15T10:49:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100107/tracing-as-an-it-audit-technique-follows</loc>

                            <lastmod>2026-11-15T10:49:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100108/mapping-in-it-auditing-identifies</loc>

                            <lastmod>2026-11-15T10:49:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100109/which-of-the-following-is-a-risk-of-using-caats</loc>

                            <lastmod>2026-11-15T10:49:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100110/before-relying-on-data-extracted-for-caats-the-auditor-should</loc>

                            <lastmod>2026-11-15T10:49:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100111/a-major-advantage-of-caats-is-the-ability-to</loc>

                            <lastmod>2026-11-15T10:49:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100112/audit-of-an-e-payment-system-in-government-should-check</loc>

                            <lastmod>2026-11-15T10:49:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100113/in-it-audit-segregation-of-environments-means-keeping</loc>

                            <lastmod>2026-11-15T10:49:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100114/a-super-user-account-with-unrestricted-access-should-be</loc>

                            <lastmod>2026-11-15T10:49:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100115/which-is-the-best-evidence-that-a-program-change-was-authorised</loc>

                            <lastmod>2026-11-15T10:49:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100116/pakistans-personal-data-protection-law-if-enacted-primarily-deals-with</loc>

                            <lastmod>2026-11-15T10:49:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100117/shadow-it-refers-to</loc>

                            <lastmod>2026-11-15T10:49:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100118/end-user-computing-eg-critical-spreadsheets-is-risky-because</loc>

                            <lastmod>2026-11-15T10:49:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100119/a-government-departments-it-system-lacks-an-audit-trail-the-auditor-should-consider</loc>

                            <lastmod>2026-11-15T10:49:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100120/artificial-intelligence-tools-in-audit-may-assist-by</loc>

                            <lastmod>2026-11-15T10:49:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100121/blockchains-key-feature-relevant-to-audit-is</loc>

                            <lastmod>2026-11-15T10:49:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100122/it-governance-is-mainly-the-responsibility-of</loc>

                            <lastmod>2026-11-15T10:49:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100123/in-internal-control-of-cash-receipts-in-a-government-office-the-person-who-receives-cash-should-not-also</loc>

                            <lastmod>2026-11-15T10:49:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100124/under-government-financial-rules-cash-received-should-be-deposited-into-the-treasurybank</loc>

                            <lastmod>2026-11-15T10:49:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100125/a-stores-department-has-the-same-person-receiving-goods-recording-them-and-issuing-them-the-main-risk-is</loc>

                            <lastmod>2026-11-15T10:49:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100126/in-a-payroll-system-which-control-best-ensures-that-only-authorised-changes-to-pay-rates-are-made</loc>

                            <lastmod>2026-11-15T10:49:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100127/a-monthly-reconciliation-of-departmental-expenditure-with-agpr-records-is</loc>

                            <lastmod>2026-11-15T10:49:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100128/which-of-these-is-a-weakness-in-internal-control-over-fixed-assets</loc>

                            <lastmod>2026-11-15T10:49:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100129/a-good-internal-control-over-vehicles-and-pol-fuel-in-government-includes</loc>

                            <lastmod>2026-11-15T10:49:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100130/a-vehicle-travelled-1200-km-and-consumed-200-litres-of-fuel-the-norm-is-10-km-per-litre-excess-fuel-consumption-is</loc>

                            <lastmod>2026-11-15T10:49:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100131/if-fuel-costs-rs-280-per-litre-the-cost-of-the-excess-80-litres-is</loc>

                            <lastmod>2026-11-15T10:49:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100132/which-document-is-the-strongest-internal-control-over-petty-cash</loc>

                            <lastmod>2026-11-15T10:49:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100133/imprest-rs-50000-surprise-count-cash-rs-18000-approved-vouchers-rs-29500-the-shortage-is</loc>

                            <lastmod>2026-11-15T10:49:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100134/a-bank-reconciliation-is-prepared-and-reviewed-by-the-same-person-who-writes-cheques-the-control-weakness-is</loc>

                            <lastmod>2026-11-15T10:49:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100135/the-objective-of-an-internal-control-evaluation-by-the-auditor-is-to</loc>

                            <lastmod>2026-11-15T10:49:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100136/under-the-companies-act-2017-an-investigation-into-the-affairs-of-a-company-suspected-of-fraud-or-mismanagement-may-be-ordered-by-the</loc>

                            <lastmod>2026-11-15T10:49:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100137/due-diligence-is-a-type-of-investigation-commonly-performed-before</loc>

                            <lastmod>2026-11-15T10:49:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100138/under-coso-2013-demonstrating-commitment-to-integrity-and-ethical-values-is-a-principle-of</loc>

                            <lastmod>2026-11-15T10:49:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100139/under-coso-2013-selects-and-develops-general-controls-over-technology-is-a-principle-of</loc>

                            <lastmod>2026-11-15T10:49:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100140/under-coso-2013-monitoring-activities-include-principles</loc>

                            <lastmod>2026-11-15T10:49:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100141/a-deficiency-in-internal-control-exists-when</loc>

                            <lastmod>2026-11-15T10:49:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100142/which-statement-about-internal-control-in-small-entities-is-correct</loc>

                            <lastmod>2026-11-15T10:49:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100143/in-fraud-investigation-admission-seeking-interview-is-conducted</loc>

                            <lastmod>2026-11-15T10:49:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100144/which-data-analytics-test-would-most-likely-detect-split-purchases</loc>

                            <lastmod>2026-11-15T10:49:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100145/which-of-the-following-is-an-application-control-over-processing</loc>

                            <lastmod>2026-11-15T10:49:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100146/a-data-centre-should-have-physical-controls-such-as</loc>

                            <lastmod>2026-11-15T10:49:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100147/which-of-these-is-the-best-control-against-unauthorised-changes-to-master-data-eg-salary-rates</loc>

                            <lastmod>2026-11-15T10:49:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100148/an-it-audit-finds-no-documented-disaster-recovery-plan-for-a-critical-tax-system-the-main-risk-is</loc>

                            <lastmod>2026-11-15T10:49:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100149/in-fraud-prevention-a-strong-tone-at-the-top-means</loc>

                            <lastmod>2026-11-15T10:49:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100150/a-procurement-officers-brother-owns-a-company-that-wins-a-contract-the-officer-did-not-declare-it-this-is</loc>

                            <lastmod>2026-11-15T10:49:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100151/which-of-these-is-a-key-difference-between-an-error-and-fraud-for-an-investigator</loc>

                            <lastmod>2026-11-15T10:49:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100152/the-fraud-scale-albrecht-uses-which-three-factors</loc>

                            <lastmod>2026-11-15T10:49:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100153/which-of-these-is-not-an-it-general-control-area</loc>

                            <lastmod>2026-11-15T10:49:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100154/audit-software-found-120-payments-made-to-vendors-not-in-the-approved-vendor-list-out-of-6000-payments-the-percentage-is</loc>

                            <lastmod>2026-11-15T10:49:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100155/continuous-monitoring-is-primarily-performed-by</loc>

                            <lastmod>2026-11-15T10:49:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100156/in-pakistan-the-prevention-of-electronic-crimes-act-peca-was-enacted-in</loc>

                            <lastmod>2026-11-15T10:49:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100157/the-main-objective-of-the-public-finance-management-act-2019-is-to</loc>

                            <lastmod>2026-11-15T11:09:08+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100158/the-pfm-act-2019-applies-to</loc>

                            <lastmod>2026-11-15T11:09:08+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100159/chapter-ii-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:08+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100160/section-3-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:08+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100161/under-the-pfm-act-2019-as-amended-up-to-june-2024-the-federal-government-must-approve-the-budget-strategy-paper-by</loc>

                            <lastmod>2026-11-15T11:09:08+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100162/after-approval-the-budget-strategy-paper-is-presented-by-the-finance-minister-to-the</loc>

                            <lastmod>2026-11-15T11:09:09+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100163/section-4-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:09+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100164/section-5-of-the-pfm-act-2019-requires-that-government-expenditure-be</loc>

                            <lastmod>2026-11-15T11:09:09+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100165/section-8-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:09+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100166/tax-expenditure-under-the-pfm-act-2019-means</loc>

                            <lastmod>2026-11-15T11:09:10+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100167/section-9-of-the-pfm-act-2019-provides-for</loc>

                            <lastmod>2026-11-15T11:09:10+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100168/section-6-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:10+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100169/under-section-11-of-the-pfm-act-2019-re-appropriation-of-funds-within-a-demand-for-grant-can-be-made-by-the-pao-up-to</loc>

                            <lastmod>2026-11-15T11:09:10+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100170/under-the-pfm-act-2019-re-appropriation-is-not-allowed-between</loc>

                            <lastmod>2026-11-15T11:09:10+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100171/under-section-12-of-the-pfm-act-2019-anticipated-savings-must-be-surrendered-to-the-finance-division-by</loc>

                            <lastmod>2026-11-15T11:09:11+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100172/re-appropriation-under-the-pfm-act-2019-is-defined-as</loc>

                            <lastmod>2026-11-15T11:09:11+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100173/section-10-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:11+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100174/a-technical-supplementary-grant-under-the-pfm-act-2019-is-one-that</loc>

                            <lastmod>2026-11-15T11:09:11+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100175/chapter-iii-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:12+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100176/under-section-16-of-the-pfm-act-2019-development-projects-must-receive-before-inclusion-in-demands-for-grants</loc>

                            <lastmod>2026-11-15T11:09:12+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100177/under-the-pfm-act-2019-development-projects-above-planning-commission-thresholds-require</loc>

                            <lastmod>2026-11-15T11:09:12+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100178/under-section-18-of-the-pfm-act-2019-an-independent-impact-assessment-is-required-for-large-projects-within</loc>

                            <lastmod>2026-11-15T11:09:12+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100179/section-19-of-the-pfm-act-2019-requires</loc>

                            <lastmod>2026-11-15T11:09:12+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100180/chapter-iv-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100181/under-section-233-of-the-pfm-act-2019-every-grant-approved-by-the-national-assembly</loc>

                            <lastmod>2026-11-15T11:09:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100182/under-section-25-of-the-pfm-act-2019-excess-expenditure-becomes-a-charge-on-the-federal-consolidated-fund-only-if</loc>

                            <lastmod>2026-11-15T11:09:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100183/under-section-24-of-the-pfm-act-2019-the-finance-division-may-withhold-or-limit-authorised-appropriations-for-financial-exigency-only-with</loc>

                            <lastmod>2026-11-15T11:09:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100184/section-26-of-the-pfm-act-2019-requires-a</loc>

                            <lastmod>2026-11-15T11:09:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100185/section-27-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:13+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100186/under-the-pfm-act-2019-the-principal-accounting-officer-is-normally-the</loc>

                            <lastmod>2026-11-15T11:09:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100187/under-the-financial-management-and-powers-of-paos-regulations-2021-the-authority-to-designate-any-officer-as-pao-rests-with-the</loc>

                            <lastmod>2026-11-15T11:09:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100188/a-pao-who-delegates-financial-powers-to-subordinate-officers</loc>

                            <lastmod>2026-11-15T11:09:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100189/under-the-pfm-act-2019-before-approving-an-expenditure-sanction-the-pao-must-ensure-that</loc>

                            <lastmod>2026-11-15T11:09:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100190/section-28-of-the-pfm-act-2019-provides-for-a</loc>

                            <lastmod>2026-11-15T11:09:14+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100191/the-cfao-under-the-pfm-act-2019-is-posted-on-the-recommendation-of-the</loc>

                            <lastmod>2026-11-15T11:09:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100192/section-29-of-the-pfm-act-2019-provides-for-a</loc>

                            <lastmod>2026-11-15T11:09:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100193/the-internal-audit-policy-board-under-the-pfm-act-2019-is-chaired-by-the</loc>

                            <lastmod>2026-11-15T11:09:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100194/chapter-v-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100195/under-section-30-of-the-pfm-act-2019-cash-management-rules-issued-by-the-finance-division-lead-to-a</loc>

                            <lastmod>2026-11-15T11:09:15+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100196/treasury-single-account-is-defined-in-the-pfm-act-2019-as</loc>

                            <lastmod>2026-11-15T11:09:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100197/under-the-pfm-act-2019-the-federal-consolidated-fund-and-public-account-of-the-federation-are-kept-with-the</loc>

                            <lastmod>2026-11-15T11:09:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100198/under-section-37-of-the-pfm-act-2019-self-generated-revenues-of-autonomous-public-entities-must-be</loc>

                            <lastmod>2026-11-15T11:09:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100199/under-section-232-of-the-pfm-act-2019-transferring-public-money-for-investment-or-deposit-in-another-bank-account-requires</loc>

                            <lastmod>2026-11-15T11:09:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100200/chapter-vi-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100201/under-section-32-of-the-pfm-act-2019-cash-balances-of-special-purpose-funds-form-part-of-the</loc>

                            <lastmod>2026-11-15T11:09:16+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100202/who-audits-special-purpose-funds-created-under-the-pfm-act-2019</loc>

                            <lastmod>2026-11-15T11:09:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100203/chapter-vii-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100204/section-33-of-the-pfm-act-2019-relates-to-the</loc>

                            <lastmod>2026-11-15T11:09:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100205/under-section-34-of-the-pfm-act-2019-the-mid-year-review-report-of-budget-developments-must-be-placed-before-the-national-assembly-by</loc>

                            <lastmod>2026-11-15T11:09:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100206/under-section-35-of-the-pfm-act-2019-the-year-end-government-performance-monitoring-report-must-be-placed-before-the-national-assembly-within</loc>

                            <lastmod>2026-11-15T11:09:17+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100207/under-the-pfm-act-2019-audited-financial-statements-submitted-by-the-auditor-general-are-to-be-laid-before-parliament-by-the-president-within</loc>

                            <lastmod>2026-11-15T11:09:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100208/chapter-viii-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100209/under-the-pfm-act-2019-autonomous-entities-must-submit-their-annual-accounts-to-the-finance-division-within</loc>

                            <lastmod>2026-11-15T11:09:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100210/section-39-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:18+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100211/section-40-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100212/chapter-viiia-sections-40a-40e-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100213/under-section-40d-of-the-pfm-act-2019-late-payment-surcharge-on-non-tax-revenue-is-equal-to</loc>

                            <lastmod>2026-11-15T11:09:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100214/under-section-40e-of-the-pfm-act-2019-unpaid-non-tax-revenue-may-be-recovered-as-arrears-of-income-tax-by-the-commissioner-inland-revenue-if-not-paid-within</loc>

                            <lastmod>2026-11-15T11:09:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100215/under-section-40c-non-tax-revenue-collected-must-be-deposited-into-the</loc>

                            <lastmod>2026-11-15T11:09:19+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100216/section-42-of-the-pfm-act-2019-empowers-the-federal-government-to</loc>

                            <lastmod>2026-11-15T11:09:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100217/the-general-financial-rules-gfr-2025-of-the-federal-government-were-notified-under</loc>

                            <lastmod>2026-11-15T11:09:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100218/section-43-of-the-pfm-act-2019-requires-the-finance-division-to-approve-a</loc>

                            <lastmod>2026-11-15T11:09:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100219/section-45-of-the-pfm-act-2019-provides-that-the-act-has</loc>

                            <lastmod>2026-11-15T11:09:20+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100220/section-41-of-the-pfm-act-2019-relates-to</loc>

                            <lastmod>2026-11-15T11:09:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100221/under-the-pfm-act-2019-public-servant-has-the-meaning-given-in</loc>

                            <lastmod>2026-11-15T11:09:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100222/under-the-pfm-act-2019-a-pension-fund-was-required-to-be-set-up-by-the-end-of</loc>

                            <lastmod>2026-11-15T11:09:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100223/which-statement-is-correct-about-the-pfm-act-2019-and-the-constitution</loc>

                            <lastmod>2026-11-15T11:09:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100224/which-body-prepares-the-budget-call-circular-under-the-pfm-framework</loc>

                            <lastmod>2026-11-15T11:09:21+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100225/under-the-budget-call-circular-each-demand-for-grant-has</loc>

                            <lastmod>2026-11-15T11:09:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100226/the-medium-term-budget-strategy-is-primarily-meant-to</loc>

                            <lastmod>2026-11-15T11:09:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100227/a-ministry-wants-to-move-rs-20-million-from-a03-operating-expenses-to-a09-physical-assets-within-the-same-demand-in-april-under-section-11-this-is</loc>

                            <lastmod>2026-11-15T11:09:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100228/a-ministry-identifies-on-20-june-that-rs-50-million-will-remain-unspent-under-section-12-it-should-have</loc>

                            <lastmod>2026-11-15T11:09:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100229/a-ministry-spends-rs-1060-million-against-a-final-grant-of-rs-1000-million-under-section-25-the-rs-60-million-is</loc>

                            <lastmod>2026-11-15T11:09:22+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100230/the-percentage-of-excess-in-the-previous-case-rs-1060-million-spent-against-rs-1000-million-is</loc>

                            <lastmod>2026-11-15T11:09:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100231/budget-execution-report-q1-spending-rs-200-billion-against-annual-budget-rs-1000-billion-the-utilisation-in-q1-is</loc>

                            <lastmod>2026-11-15T11:09:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100232/the-pfm-act-2019-requires-that-cash-balances-of-government-entities-in-commercial-banks-be</loc>

                            <lastmod>2026-11-15T11:09:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100233/a-key-benefit-of-tsa-for-pakistans-fiscal-management-is</loc>

                            <lastmod>2026-11-15T11:09:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100234/the-cash-management-and-treasury-single-account-rules-were-notified-in</loc>

                            <lastmod>2026-11-15T11:09:23+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100235/under-the-pfm-act-2019-performance-based-budgeting-requires-ministries-to</loc>

                            <lastmod>2026-11-15T11:09:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100236/under-the-pfm-act-2019-the-federal-governments-financial-statements-are-prepared-by-the-cga-and-audited-by-the-agp-this-reflects-the-principle-of</loc>

                            <lastmod>2026-11-15T11:09:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100237/under-gfr-2025-accounts-office-for-pre-audit-purposes-includes</loc>

                            <lastmod>2026-11-15T11:09:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100238/in-2025-the-pao-regulations-were-amended-so-that-a-certain-oversight-role-regulation-31c-is-exercised-as-recommended-by-the</loc>

                            <lastmod>2026-11-15T11:09:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100239/which-of-the-following-is-the-best-description-of-financial-propriety-under-pfm-rules</loc>

                            <lastmod>2026-11-15T11:09:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100240/commitment-control-under-section-26-helps-prevent</loc>

                            <lastmod>2026-11-15T11:09:24+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100241/grants-in-aid-to-autonomous-bodies-under-the-pfm-act-should-be</loc>

                            <lastmod>2026-11-15T11:09:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100242/which-statement-about-foreign-grants-received-by-the-government-under-section-7-is-correct</loc>

                            <lastmod>2026-11-15T11:09:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100243/the-pfm-act-2019-disbanded-which-organisation-within-ministries</loc>

                            <lastmod>2026-11-15T11:09:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100244/under-the-pfm-framework-internal-audit-is-mainly-responsible-for</loc>

                            <lastmod>2026-11-15T11:09:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100245/under-section-20-of-the-pfm-act-2019-public-assets-must-be</loc>

                            <lastmod>2026-11-15T11:09:25+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100246/the-public-procurement-rules-2026-were-made-under-section-of-the-ppra-ordinance-2002</loc>

                            <lastmod>2026-11-15T11:09:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100247/the-public-procurement-rules-2026-replaced-the</loc>

                            <lastmod>2026-11-15T11:09:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100248/the-public-procurement-rules-2026-were-notified-in-the-gazette-of-pakistan-in</loc>

                            <lastmod>2026-11-15T11:09:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100249/procurement-cases-initiated-before-the-commencement-of-the-public-procurement-rules-2026-will-be-governed-by</loc>

                            <lastmod>2026-11-15T11:09:26+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100250/under-the-public-procurement-rules-2026-federal-procuring-agencies-must-use-which-electronic-system-for-procurement-and-disposal</loc>

                            <lastmod>2026-11-15T11:09:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100251/under-the-public-procurement-rules-2026-deliberately-procuring-outside-epads-is-treated-as</loc>

                            <lastmod>2026-11-15T11:09:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100252/which-of-the-following-is-classified-as-mis-procurement-under-the-public-procurement-rules-2026</loc>

                            <lastmod>2026-11-15T11:09:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100253/under-the-public-procurement-rules-2026-procuring-agencies-are-required-to-use</loc>

                            <lastmod>2026-11-15T11:09:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100254/the-public-procurement-rules-2026-strengthen-enforcement-through</loc>

                            <lastmod>2026-11-15T11:09:27+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100255/under-the-public-procurement-rules-2026-grievance-redressal-committees-are-designed-to-be</loc>

                            <lastmod>2026-11-15T11:09:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100256/the-public-procurement-rules-2026-provide-for-establishment-of-dedicated</loc>

                            <lastmod>2026-11-15T11:09:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100257/material-deviation-in-bids-under-the-new-rules-includes</loc>

                            <lastmod>2026-11-15T11:09:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100258/the-public-procurement-rules-2026-were-linked-to-pakistans-commitments-under-the-imfs</loc>

                            <lastmod>2026-11-15T11:09:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100259/regarding-direct-contracting-with-state-owned-entities-the-public-procurement-rules-2026</loc>

                            <lastmod>2026-11-15T11:09:28+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100260/the-core-principles-of-public-procurement-include</loc>

                            <lastmod>2026-11-15T11:09:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100261/value-for-money-in-public-procurement-means</loc>

                            <lastmod>2026-11-15T11:09:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100262/the-default-principal-method-of-procurement-under-public-procurement-rules-is</loc>

                            <lastmod>2026-11-15T11:09:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100263/in-a-single-stage-one-envelope-bidding-procedure</loc>

                            <lastmod>2026-11-15T11:09:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100264/in-a-single-stage-two-envelope-procedure</loc>

                            <lastmod>2026-11-15T11:09:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100265/a-two-stage-bidding-procedure-is-generally-used-when</loc>

                            <lastmod>2026-11-15T11:09:29+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100266/which-of-the-following-is-an-alternative-method-of-procurement</loc>

                            <lastmod>2026-11-15T11:09:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100267/direct-contracting-single-source-procurement-is-justified-when</loc>

                            <lastmod>2026-11-15T11:09:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100268/splitting-of-procurement-into-smaller-parts-to-avoid-competitive-procedures-is</loc>

                            <lastmod>2026-11-15T11:09:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100269/procurement-planning-requires-procuring-agencies-to</loc>

                            <lastmod>2026-11-15T11:09:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100270/bid-security-earnest-money-is-required-to</loc>

                            <lastmod>2026-11-15T11:09:30+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100271/a-performance-guarantee-is-obtained-from-the-successful-bidder-to</loc>

                            <lastmod>2026-11-15T11:09:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100272/the-most-advantageous-bid-best-evaluated-bid-is-the-bid-that</loc>

                            <lastmod>2026-11-15T11:09:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100273/evaluation-criteria-for-bids-must-be</loc>

                            <lastmod>2026-11-15T11:09:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100274/bids-are-usually-opened</loc>

                            <lastmod>2026-11-15T11:09:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100275/integrity-pacts-in-procurement-are-intended-to</loc>

                            <lastmod>2026-11-15T11:09:31+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100276/blacklisting-debarment-of-a-supplier-may-occur-when-the-supplier</loc>

                            <lastmod>2026-11-15T11:09:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100277/consultancy-services-are-usually-selected-using</loc>

                            <lastmod>2026-11-15T11:09:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100278/under-qcbs-technical-score-70-weight-and-financial-score-30-weight-firm-a-technical-80-financial-90-firm-as-combined-score-is</loc>

                            <lastmod>2026-11-15T11:09:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100279/under-qcbs-the-financial-score-of-the-lowest-bid-is-100-if-the-lowest-bid-is-rs-8-million-and-firm-bs-bid-is-rs-10-million-firm-bs-financial-score-is</loc>

                            <lastmod>2026-11-15T11:09:32+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100280/bids-received-a-rs-52-million-b-rs-47-million-c-rs-49-million-all-responsive-with-equal-quality-the-lowest-evaluated-bid-is</loc>

                            <lastmod>2026-11-15T11:09:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100281/in-the-previous-case-if-the-agency-awards-to-a-without-recorded-justification-the-extra-cost-is</loc>

                            <lastmod>2026-11-15T11:09:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100282/a-bid-security-of-2-is-required-on-an-estimated-cost-of-rs-25-million-the-bid-security-amount-is</loc>

                            <lastmod>2026-11-15T11:09:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100283/a-performance-guarantee-of-10-is-required-on-a-contract-of-rs-40-million-the-amount-is</loc>

                            <lastmod>2026-11-15T11:09:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100284/advertisement-of-procurement-opportunities-on-the-ppraepads-portal-mainly-promotes</loc>

                            <lastmod>2026-11-15T11:09:33+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100285/which-provincial-body-regulates-public-procurement-in-punjab</loc>

                            <lastmod>2026-11-15T11:09:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100286/public-procurement-rules-generally-require-that-procurement-records-be</loc>

                            <lastmod>2026-11-15T11:09:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100287/a-bidder-who-is-aggrieved-by-a-procurement-decision-should-first-approach-the</loc>

                            <lastmod>2026-11-15T11:09:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100288/conflict-of-interest-in-procurement-means</loc>

                            <lastmod>2026-11-15T11:09:34+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100289/which-audit-finding-indicates-a-violation-of-procurement-rules</loc>

                            <lastmod>2026-11-15T11:09:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100290/emergency-procurement-is-allowed-only-when</loc>

                            <lastmod>2026-11-15T11:09:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100291/pre-qualification-of-bidders-is-used-to</loc>

                            <lastmod>2026-11-15T11:09:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100292/contract-management-under-the-new-rules-covers</loc>

                            <lastmod>2026-11-15T11:09:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100293/a-variation-order-increasing-contract-cost-by-35-without-approval-of-the-competent-authority-is</loc>

                            <lastmod>2026-11-15T11:09:35+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100294/disposal-of-public-assets-under-procurement-rules-should-be-done</loc>

                            <lastmod>2026-11-15T11:09:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100295/under-article-80-the-annual-budget-statement-must-distinguish-between-charged-expenditure-and</loc>

                            <lastmod>2026-11-15T11:09:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100296/under-article-822-expenditure-other-than-charged-expenditure-is-submitted-to-the-national-assembly-in-the-form-of</loc>

                            <lastmod>2026-11-15T11:09:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100297/under-article-82-the-national-assembly-can-regarding-a-demand-for-grant</loc>

                            <lastmod>2026-11-15T11:09:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100298/under-article-83-after-grants-are-made-the-prime-minister-authenticates-the</loc>

                            <lastmod>2026-11-15T11:09:36+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100299/under-article-86-if-the-assembly-is-dissolved-before-the-budget-is-passed-the-government-may-authorise-expenditure-for-not-more-than</loc>

                            <lastmod>2026-11-15T11:09:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100300/under-article-84-a-supplementary-budget-statement-is-required-when</loc>

                            <lastmod>2026-11-15T11:09:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100301/the-finance-bill-is-a</loc>

                            <lastmod>2026-11-15T11:09:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100302/under-article-73-the-senate-may-make-recommendations-on-a-money-bill-within</loc>

                            <lastmod>2026-11-15T11:09:37+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100303/article-88-of-the-constitution-relates-to</loc>

                            <lastmod>2026-11-15T11:09:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100304/under-the-pfm-act-which-of-the-following-is-the-correct-budget-cycle-sequence</loc>

                            <lastmod>2026-11-15T11:09:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100305/the-federal-budget-is-normally-presented-to-the-national-assembly-in</loc>

                            <lastmod>2026-11-15T11:09:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100306/a-pao-approves-a-payment-for-goods-not-yet-received-to-avoid-lapse-of-funds-on-30-june-this-violates</loc>

                            <lastmod>2026-11-15T11:09:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100307/a-ministry-keeps-rs-300-million-of-project-funds-in-a-commercial-bank-account-without-finance-division-approval-under-the-pfm-act-this-is</loc>

                            <lastmod>2026-11-15T11:09:38+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100308/interest-earned-on-government-money-kept-in-unauthorised-commercial-bank-accounts-should-be</loc>

                            <lastmod>2026-11-15T11:09:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100309/under-the-pfm-act-the-year-end-performance-monitoring-report-for-fy-2025-26-ending-30-june-2026-must-be-laid-before-the-national-assembly-by</loc>

                            <lastmod>2026-11-15T11:09:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100310/the-mid-year-budget-review-for-fy-2026-27-must-be-laid-before-the-national-assembly-by</loc>

                            <lastmod>2026-11-15T11:09:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100311/under-the-pfm-act-the-last-date-for-surrender-of-savings-for-fy-2026-27-is</loc>

                            <lastmod>2026-11-15T11:09:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100312/a-grant-of-rs-600-million-expenditure-till-31-may-rs-420-million-expected-expenditure-in-june-rs-120-million-the-anticipated-saving-to-surrender-by-31-may-is</loc>

                            <lastmod>2026-11-15T11:09:39+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100313/special-purpose-funds-under-section-32-must-have-rules-that-state</loc>

                            <lastmod>2026-11-15T11:09:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100314/when-a-special-purpose-fund-is-dissolved-its-credit-balance-goes-to-the</loc>

                            <lastmod>2026-11-15T11:09:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100315/under-pfm-principles-off-budget-spending-is-discouraged-because-it</loc>

                            <lastmod>2026-11-15T11:09:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100316/which-of-these-is-a-responsibility-of-the-pao-under-pfm-regulations</loc>

                            <lastmod>2026-11-15T11:09:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100317/under-the-pfm-act-tax-expenditure-statements-help-parliament-to</loc>

                            <lastmod>2026-11-15T11:09:40+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100318/which-body-under-the-pfm-framework-approves-the-internal-audit-manual-and-standards</loc>

                            <lastmod>2026-11-15T11:09:41+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100319/which-statement-about-the-relationship-between-internal-audit-pfm-act-and-the-agp-is-correct</loc>

                            <lastmod>2026-11-15T11:09:41+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100320/an-autonomous-bodys-own-revenue-of-rs-2-billion-is-kept-in-its-bank-accounts-under-section-37-it-should</loc>

                            <lastmod>2026-11-15T11:09:41+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100321/under-pfm-practice-commitment-means</loc>

                            <lastmod>2026-11-15T11:09:41+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100322/a-ministry-has-an-annual-budget-of-rs-500-million-it-has-paid-rs-300-million-and-has-unpaid-commitments-of-rs-150-million-available-budget-for-new-commitments-is</loc>

                            <lastmod>2026-11-15T11:09:41+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100323/the-pfm-act-2019-has-been-amended-several-times-including-through</loc>

                            <lastmod>2026-11-15T11:09:42+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100324/under-pfm-rules-a-demand-for-grant-is</loc>

                            <lastmod>2026-11-15T11:09:42+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100325/charged-expenditure-includes</loc>

                            <lastmod>2026-11-15T11:09:42+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100326/which-pfm-principle-is-violated-if-a-ministry-starts-a-project-not-included-in-the-psdp-or-budget</loc>

                            <lastmod>2026-11-15T11:09:42+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100327/pefa-assesses-the-comprehensiveness-of-budget-documentation-under-indicator</loc>

                            <lastmod>2026-11-15T11:09:42+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100328/in-pefa-2016-public-procurement-is-assessed-under-indicator</loc>

                            <lastmod>2026-11-15T11:09:42+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100329/a-procurement-committees-role-is-to</loc>

                            <lastmod>2026-11-15T11:09:43+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100330/publishing-the-bid-evaluation-report-before-award-promotes</loc>

                            <lastmod>2026-11-15T11:09:43+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100331/collusive-practice-in-procurement-means</loc>

                            <lastmod>2026-11-15T11:09:43+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100332/coercive-practice-in-procurement-means</loc>

                            <lastmod>2026-11-15T11:09:43+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100333/obstructive-practice-in-procurement-means</loc>

                            <lastmod>2026-11-15T11:09:43+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100334/fraudulent-practice-in-procurement-refers-to</loc>

                            <lastmod>2026-11-15T11:09:44+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100335/electronic-procurement-epads-helps-reduce-corruption-mainly-by</loc>

                            <lastmod>2026-11-15T11:09:44+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100336/in-the-context-of-procurement-audit-an-abnormally-low-bid-should-be</loc>

                            <lastmod>2026-11-15T11:09:44+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100337/an-agency-re-advertises-a-tender-three-times-due-to-non-responsive-bids-a-likely-root-cause-is</loc>

                            <lastmod>2026-11-15T11:09:44+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100338/procurement-of-consultancy-services-where-quality-is-paramount-eg-complex-studies-is-best-done-through</loc>

                            <lastmod>2026-11-15T11:09:44+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100339/least-cost-selection-lcs-for-consultants-is-suitable-for</loc>

                            <lastmod>2026-11-15T11:09:45+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100340/which-statement-about-the-ppra-is-correct</loc>

                            <lastmod>2026-11-15T11:09:45+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100341/ppras-role-in-relation-to-blacklisting-under-the-new-rules-includes</loc>

                            <lastmod>2026-11-15T11:09:45+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100342/public-procurement-accounts-for-a-large-share-of-public-spending-press-reports-on-the-2026-rules-estimated-public-sector-procurement-at-around</loc>

                            <lastmod>2026-11-15T11:09:45+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100343/the-pfm-act-2019-defines-supplementary-grant-with-reference-to</loc>

                            <lastmod>2026-11-15T11:09:45+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100344/which-of-the-following-existing-instruments-continue-under-section-42-of-the-pfm-act-until-amended-or-repealed</loc>

                            <lastmod>2026-11-15T11:09:45+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100345/public-money-under-pfm-law-includes</loc>

                            <lastmod>2026-11-15T11:09:46+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100346/which-body-under-the-pfm-framework-issues-the-instructions-for-preparing-demands-for-grants</loc>

                            <lastmod>2026-11-15T11:09:46+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100347/an-official-approves-expenditure-beyond-his-delegated-financial-powers-under-pfm-rules-this-is</loc>

                            <lastmod>2026-11-15T11:09:46+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100348/which-of-the-following-best-describes-financial-discipline-in-pfm</loc>

                            <lastmod>2026-11-15T11:09:46+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100349/the-three-objectives-of-a-sound-pfm-system-as-in-pefa-are</loc>

                            <lastmod>2026-11-15T11:09:46+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100350/pefa-stands-for</loc>

                            <lastmod>2026-11-15T11:09:47+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100351/the-pefa-2016-framework-contains-how-many-performance-indicators</loc>

                            <lastmod>2026-11-15T11:09:47+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100352/budget-reliability-in-pefa-pi-1-measures</loc>

                            <lastmod>2026-11-15T11:09:47+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100353/original-budget-rs-10000-billion-actual-expenditure-rs-11200-billion-the-aggregate-deviation-is</loc>

                            <lastmod>2026-11-15T11:09:47+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100354/procurement-audit-by-the-agp-checks-compliance-with</loc>

                            <lastmod>2026-11-15T11:09:47+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100355/a-tender-initiated-in-august-2026-and-awarded-in-november-2026-should-be-audited-against</loc>

                            <lastmod>2026-11-15T11:09:48+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100356/a-tender-initiated-in-october-2026-by-a-federal-ministry-will-be-governed-by</loc>

                            <lastmod>2026-11-15T11:09:48+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100357/under-procurement-principles-specifications-should-be</loc>

                            <lastmod>2026-11-15T11:09:48+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100358/procurement-of-goods-worth-rs-50-million-split-into-ten-orders-of-rs-5-million-each-to-avoid-open-bidding-is-an-example-of</loc>

                            <lastmod>2026-11-15T11:09:48+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100359/a-framework-agreement-in-procurement-is</loc>

                            <lastmod>2026-11-15T11:09:48+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100360/which-is-the-best-evidence-that-a-procurement-was-competitive</loc>

                            <lastmod>2026-11-15T11:09:49+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100361/a-procuring-agency-awards-a-contract-but-delays-signing-for-6-months-then-increases-the-price-this-likely-violates</loc>

                            <lastmod>2026-11-15T11:09:49+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100362/bid-validity-period-means</loc>

                            <lastmod>2026-11-15T11:09:49+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100363/which-statement-about-rate-contracts-in-government-procurement-is-correct</loc>

                            <lastmod>2026-11-15T11:09:49+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100364/under-pfm-and-procurement-rules-payment-to-a-contractor-should-be-made-only-after</loc>

                            <lastmod>2026-11-15T11:09:49+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100365/mobilisation-advance-paid-to-a-contractor-should-be-secured-by</loc>

                            <lastmod>2026-11-15T11:09:50+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100366/liquidated-damages-in-a-contract-are-imposed-for</loc>

                            <lastmod>2026-11-15T11:09:50+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100367/a-contract-worth-rs-80-million-is-delayed-by-10-weeks-liquidated-damages-are-05-per-week-subject-to-a-10-cap-the-lds-payable-are</loc>

                            <lastmod>2026-11-15T11:09:50+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100368/in-the-same-case-if-the-delay-were-25-weeks-lds-would-be</loc>

                            <lastmod>2026-11-15T11:09:51+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100369/which-of-the-following-improves-transparency-in-procurement-the-most</loc>

                            <lastmod>2026-11-15T11:09:51+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100370/a-provincial-department-in-sindh-carries-out-procurement-which-rules-apply</loc>

                            <lastmod>2026-11-15T11:09:51+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100371/which-of-the-following-is-not-a-typical-pfm-reform-objective-in-pakistan</loc>

                            <lastmod>2026-11-15T11:09:51+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100372/under-the-pfm-act-the-year-end-government-performance-monitoring-report-helps-parliament-to</loc>

                            <lastmod>2026-11-15T11:09:51+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100373/which-of-these-is-a-public-entity-under-chapter-viii-of-the-pfm-act-2019</loc>

                            <lastmod>2026-11-15T11:09:52+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100374/which-chapter-of-the-pfm-act-2019-includes-the-chief-internal-auditor-provision</loc>

                            <lastmod>2026-11-15T11:09:52+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100375/the-pfm-act-required-the-chief-internal-auditor-position-to-be-created-within</loc>

                            <lastmod>2026-11-15T11:09:52+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100376/a-ministrys-budget-manual-must-be-approved-by-the-finance-division-within-six-months-under-section</loc>

                            <lastmod>2026-11-15T11:09:52+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100377/section-44-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:52+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100378/which-of-the-following-is-a-typical-audit-finding-related-to-pfm-act-compliance</loc>

                            <lastmod>2026-11-15T11:09:52+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100379/the-pfm-acts-requirement-of-technical-approval-for-development-projects-helps-to</loc>

                            <lastmod>2026-11-15T11:09:53+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100380/under-pfm-practice-the-medium-term-usually-refers-to-a-period-of</loc>

                            <lastmod>2026-11-15T11:09:53+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100381/which-one-of-the-following-is-a-self-generated-revenue-of-a-public-entity</loc>

                            <lastmod>2026-11-15T11:09:53+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100382/the-public-procurement-rules-apply-to-procuring-agencies-which-include</loc>

                            <lastmod>2026-11-15T11:09:53+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100383/a-procurement-grievance-is-filed-after-contract-signing-generally-grievance-mechanisms-are-most-effective-when-complaints-are-lodged</loc>

                            <lastmod>2026-11-15T11:09:53+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100384/the-ppra-managing-director-at-the-time-the-public-procurement-rules-2026-were-notified-was</loc>

                            <lastmod>2026-11-15T11:09:54+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100385/the-public-procurement-rules-2026-were-approved-by-the-federal-cabinet-on-the-recommendation-of-the</loc>

                            <lastmod>2026-11-15T11:09:54+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100386/which-of-the-following-statements-about-the-2026-rules-and-the-ppra-ordinance-is-correct</loc>

                            <lastmod>2026-11-15T11:09:54+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100387/an-auditor-finds-that-a-procuring-agency-did-not-publish-the-award-notice-the-relevant-principle-violated-is</loc>

                            <lastmod>2026-11-15T11:09:54+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100388/which-of-the-following-is-an-example-of-life-cycle-costing-in-procurement</loc>

                            <lastmod>2026-11-15T11:09:54+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100389/generator-a-price-rs-2-million-annual-running-cost-rs-05-million-generator-b-price-rs-26-million-annual-running-cost-rs-03-million-over-5-years-ignoring-discounting-total-costs-are</loc>

                            <lastmod>2026-11-15T11:09:55+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100390/public-procurement-oversight-in-pakistan-for-federal-entities-is-carried-out-by</loc>

                            <lastmod>2026-11-15T11:09:55+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100391/under-good-pfm-practice-the-legislatures-role-in-the-budget-includes</loc>

                            <lastmod>2026-11-15T11:09:55+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100392/section-13-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:55+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100393/section-21-of-the-pfm-act-2019-relates-to-the</loc>

                            <lastmod>2026-11-15T11:09:55+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100394/section-22-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:55+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100395/section-31-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:57+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100396/section-36-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:57+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100397/section-38-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:57+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100398/section-40a-of-the-pfm-act-2019-deals-with</loc>

                            <lastmod>2026-11-15T11:09:57+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100399/a-procuring-agency-publishes-a-tender-with-3-days-for-bid-submission-for-a-complex-works-contract-the-main-concern-is</loc>

                            <lastmod>2026-11-15T11:09:57+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100400/which-of-these-is-a-correct-match</loc>

                            <lastmod>2026-11-15T11:09:57+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100401/a-key-difference-between-re-appropriation-and-supplementary-grant-is-that-a-supplementary-grant</loc>

                            <lastmod>2026-11-15T11:09:58+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100402/under-the-pfm-act-which-official-is-accountable-to-parliament-for-the-economical-efficient-and-effective-use-of-a-ministrys-resources</loc>

                            <lastmod>2026-11-15T11:09:58+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100403/which-instrument-was-notified-under-section-27-of-the-pfm-act-2019-in-march-2021</loc>

                            <lastmod>2026-11-15T11:09:58+05:00</lastmod>
            
        </url>

    
        <url>

            <loc>https://testpointpk.com/mcqs/100404/which-of-the-following-best-describes-the-purpose-of-independent-quality-assurance-of-development-projects-under-the-pfm-act</loc>

                            <lastmod>2026-11-15T11:09:58+05:00</lastmod>
            
        </url>

    
</urlset>