As per Part D, Para 4 of the Companies (Cost Records and Audit) Rules, 2014, Value Addition and Distribution of Earnings are to be computed based on

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The syllabus (with weightage):
A. Cost Audit 35%
B. Management Audit 15%
C. Internal Audit, Operational Audit and other related issues 25%
D. Case Study on Performance Analysis 25%

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As per Part D, Para 4 of the Companies (Cost Records and Audit) Rules, 2014, Value Addition and Distribution of Earnings are to be computed based on