Section Officer (Audit | Commercial)

 Introduction

Section Officer (Audit| Commercial)  is a person who distribute/deploy the job among their employee/staff and help them in training, giving advice to staff, management and co-ordination of work in the section (here the section is Audit/commercial basically related to the Accounting). The exam is taken by SSC for the recruitment of Section Officer (Audit/Commercial) in various offices of the CAG (Comptroller and Auditor General of India).

Audit is the process of examining financial expenditure/accounts of a company through an Independent body. The person who does Audit is called an Auditor.

Commercial Business means the Organization/Proprietorship/Company involved in the trades of goods/services/consumers whose main purpose is to earn profit.

This is a (Section officer (Audit| Commercial) is a Group ‘B’ Non-Gazetted post in CAG. There are 240 vacancies for the post. The candidate who is selected for this job has to do job anywhere in India. The job is not Location Specific (or native place job).

 

Section Officer (Audit | Commercial)

Advantages of Auditing

• The Important aspect of Auditing is that It gives an assurance of its accuracy of their books of account to their owner, stakeholders, investors etc.
• Errors and Fraud can be easily detected through Auditing. Thus, helps in reducing the damage of company.
• The Employee/Workers of the company will never dare to fraud or steal the company property as they will be in constant scrutiny through auditing.
• Creditors/Stakeholders/Investor are more confident on the account book.

Eligibility

Nationality

The candidate must be

• Citizen of India OR—-(A)
• Subject of Nepal or Bhutan OR
• Tibetan refugee who came to India before Jan 01, 1962 with intention to live in India permanently. OR
• The Indian origin (person) who has migrated from Burma, Sri Lanka, Pakistan, Kenya, Uganda, Tanzania, Vietnam with purpose of permanently settling in India

The candidate requires a certificate of eligibility (on the above category) from the Indian Government except Citizen of India (A) category.

 Age

The candidate age must be in between 18 and 25 years to appear in this exam. However, there is age relaxation for the Special/Reserved candidate. The candidate who is seeking Reservation needs to attach the necessary document along with the application form. At the time of Interview, they have to produce Original.

Education Qualification and Qualifying Exam

The candidate must be Graduate from the Recognized University and must scored at least 50% to appear in the exam. The candidate needs to pass Section Officer (Audit) exam conducted by SSC to become a Section Officer.

Examination

The Examination for Section Officer contains two Parts: Part I & Part II. Part I contains Written Examination. Total marks in this segment are 400 and Part II is a Personality Test/Interview. Total marks are 100.

Part I

This Part (Written examination) contains two Paper  Paper I & Paper II.

 Paper I

• It contains Objective Type, Multiple choice Questions.
• The Subjects covered in this Paper is General Awareness (75 Marks), Arithmetical Ability (50 Marks) & English (75 Marks). Maximum Marks is 200.
• The total duration of time is given 2 hours.

Syllabus

• General Awareness: Current Affairs, General Science, Social Science. It also includes Question on Sports, Geography, General Polity etc.
• Arithmetic Ability: Ratio/Proportion, Percentage, Profit/Loss, Menstruation, Use of tables and graphs, Average Estimation, Time and Distance etc.
• English Language:  Error Recognition, Fill in the Blanks, Synonyms, Antonyms, Comprehension, Close Passage, Sequence of words etc. The Question will be based on 12th Standards.

 Paper II

• It is also called Conventional Paper.
• The Subject covered in this Paper is Commerce. Total Marks is 200.
• The total duration of time is given 2 hours.

 Syllabus

Accountancy, Business Organization, Management, Micro-Economics, Indian Economics, Business Statistics, Business Law, Company Law, Cost Accounting, Auditing, Income Tax, Marketing & Advertisements

 Note

• The Paper asked in both Languages Hindi and English
• The candidate must write the paper in their own hand.
• The candidate must not use Calculator or any mechanical or electronic device for answering paper. They should not bring it from home as well. Candidate using Calculator in exams is considered “unfair practices” and the Invigilator has full rights to terminate from his/her exam.
• Paper II is only evaluated or checked when candidate is qualified in Paper I

Part II

• It is called Personality Test or Interview. It carries Maximum 100 Marks.
• The Interview is designed or asked in such a way that candidate overall personality and traits like his interest, knowledge, various characteristics, aptitude etc. are probed/examined apart from their education qualification, extra-curricular activities, general knowledge/awareness, in depth knowledge of subjects, communication skills.

Note

• The candidate who has qualified (secured minimum Qualifying marks) in Part I examination is called for Part II exam (Interview). Candidate who is in the reserved category (SC/ST/OBC/PH/OH candidate) may be called for Part II (Interview) applying the Relaxed Standard section.
• Central government employees must furnish “No-Objection Certificate” from their Office/Employer at the time of Interview for the final selection for the relevant post through the Commission Exam, so that they can be relieved to take new posts. Candidate who failed to submit “No Objection Certificate”, their candidature is rejected.
• SC/ST candidate who is called for the Interview is given TA (Travelling Allowances) as per Government order.

Candidature can be rejected

• If Reserved candidate fails to produce required Original documents at the time of Interview.
• If candidate had wrongly attested the document to mislead the commission or to gain access the examination would lead the criminal charge on candidate apart from cancellation/rejection of its candidatures.
• The Original document will be detailed scrutiny by the Commission. If forged, will led criminal charge and automatically its candidature will be rejected.

Salary Structure

Assistant Section Officer

Pay Scale	9300-34800 (Approximate) (in Rs)
Grade Pay	4600
Initial Pay	9300
Total Pay= Pay Scale + Grade Pay	13900    (Initial Pay Scale 9300 + Grade Pay 4600)