“200”, Aptitude Test Questions and Answers for Mkaguzi Daraja la II Fani ya Uhandisi wa Umeme (Electrical Engineering) at – the National Audit Office (NAOT).

 

“200”, Aptitude Test Questions and Answers for Mkaguzi Daraja la II Fani ya Uhandisi wa Umeme (Electrical Engineering) at – the National Audit Office (NAOT).

 

ABSTRACT

This material contains 200 carefully developed multiple-choice questions and answers for candidates preparing for the Public Service Online Aptitude Test for Mkaguzi Daraja la II Fani ya Uhandisi wa Umeme – Electrical Engineering (NAOT) in Tanzania. The questions focus on audit of public power projects, integrating electrical engineering principles with audit judgment, risk assessment, and performance evaluation. Designed to reflect the analytical and closely related answer structure of real exams, the set strengthens candidates’ ability to reason, analyze, and apply knowledge in public-sector audit contexts, thereby improving overall exam readiness and chances of success.

 

Prepared by: Electrical Engineers

Compiled by Johnson Yesaya Mgelwa.

A lawyer stationed in Dar-es-salaam.

0628729934.

Date: June 1, 2025

 

Dear applicants,

This collection of questions and answers has been prepared to help all of you to understand the key areas tested during the interview. The goal is to provide a useful, and practical study guide so you can all perform confidently and fairly in the selection process. I wish you the best of luck, and may this resource support you in achieving success!

 

Warm regards,

Johnson Yesaya Mgelwa

 

For Personal Use by Applicants Preparing for Mkaguzi Daraja la II Fani ya Uhandisi wa Umeme (Electrical Engineering) at – the National Audit Office (NAOT).

ALL QUESTIONS ARE COMPILED TOGETHER.

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QUESTION 1

During the planning phase of an audit for a government-funded power substation project, which activity MOST appropriately supports risk-based audit coverage?

A. Reviewing contractor staff qualifications
B. Identifying high-value and high-risk project components
C. Inspecting all installed equipment equally
D. Verifying availability of operational manuals

Answer: B

Rationale:
Risk-based auditing prioritizes areas with higher financial exposure, technical complexity, or likelihood of misstatement. In power projects, identifying high-value and high-risk components such as transformers, switchgear, and transmission lines allows auditors to allocate resources effectively. Reviewing staff qualifications and manuals is useful but secondary, while inspecting all components equally undermines risk prioritization.

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QUESTION 2

An auditor finds that a public power project experienced repeated design modifications after construction had begun. What is the MOST appropriate audit concern arising from this situation?

A. Increased routine maintenance requirements
B. Possible weaknesses in initial feasibility and planning
C. Improved adaptability to environmental conditions
D. Compliance with procurement procedures

Answer: B

Rationale:
Frequent design changes after construction indicate potential deficiencies in initial feasibility studies, needs assessment, or technical planning. Such weaknesses may lead to cost overruns, delays, and compromised project objectives. While adaptability may appear positive, it does not justify poor upfront planning in public infrastructure projects.

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QUESTION 3

Which audit evidence BEST supports verification that electrical equipment procured for a public power project meets required technical specifications?

A. Supplier reputation records
B. Payment vouchers and invoices
C. Factory test certificates and inspection reports
D. Project progress meeting minutes

Answer: C

Rationale:
Factory test certificates and inspection reports provide direct, technical assurance that equipment conforms to specified standards and performance requirements. Invoices and supplier reputation are supporting documents but do not confirm technical compliance. Meeting minutes reflect discussions rather than verifiable compliance evidence.

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QUESTION 4

In auditing a rural electrification project, which factor MOST significantly affects the assessment of project economy?

A. Distance between substations
B. Cost per household connected
C. Voltage regulation method used
D. Number of transformers installed

Answer: B

Rationale:
Economy focuses on minimizing costs while maintaining required quality. In rural electrification, cost per household connected directly measures whether public funds were used efficiently relative to output. Technical choices affect performance but do not alone determine economic efficiency.

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QUESTION 5

An audit team is assessing delays in commissioning a public power plant. Which documentation is MOST critical to establish responsibility for the delays?

A. Approved project implementation schedule
B. Electrical drawings and schematics
C. Equipment maintenance manuals
D. Environmental impact assessment report

Answer: A

Rationale:
The approved project implementation schedule defines planned timelines, milestones, and responsibilities. Comparing actual progress against this baseline enables auditors to attribute delays accurately. Technical drawings and manuals do not address timing accountability.

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QUESTION 6

Which audit approach is MOST suitable when evaluating whether a public power project achieved its intended operational objectives?

A. Compliance audit
B. Financial audit
C. Performance audit
D. Procurement audit

Answer: C

Rationale:
Performance audits assess economy, efficiency, and effectiveness in achieving intended objectives. Evaluating whether a power project delivers reliable electricity as planned falls squarely under performance auditing rather than financial or compliance-focused reviews.

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QUESTION 7

When reviewing feasibility studies for a government-funded transmission line, which assumption requires the MOST critical scrutiny?

A. Forecasted electricity demand growth
B. Contractor profit margin estimates
C. Brand of transmission towers
D. Color coding of conductors

Answer: A

Rationale:
Demand growth projections directly affect capacity sizing, financial viability, and long-term usefulness of the transmission line. Overestimated demand can lead to underutilized assets, while underestimation may cause capacity shortages. Other options have limited strategic impact.

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QUESTION 8

An auditor notes that acceptance testing of installed transformers was conducted without independent supervision. What is the PRIMARY audit risk?

A. Increased transformer noise levels
B. Reduced equipment lifespan
C. Potential acceptance of non-compliant equipment
D. Higher electricity losses

Answer: C

Rationale:
Lack of independent supervision during acceptance testing increases the risk that equipment not meeting specifications is approved for use. While performance issues may follow, the immediate audit concern is the reliability of acceptance and compliance assurance.

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QUESTION 9

Which indicator BEST demonstrates efficiency in the execution of a public power distribution project?

A. Total project budget size
B. Number of contractors engaged
C. Timely completion within approved cost
D. Frequency of site meetings

Answer: C

Rationale:
Efficiency relates to achieving outputs using minimum resources and time. Completing the project on schedule and within budget reflects effective resource utilization. Budget size and meetings alone do not measure efficiency.

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QUESTION 10

During data analysis, an auditor observes that actual energy losses in a new distribution network exceed design estimates. What is the MOST appropriate audit focus?

A. Consumer billing accuracy
B. Network design and installation quality
C. Electricity tariff structure
D. Staff attendance records

Answer: B

Rationale:
Higher-than-expected energy losses suggest issues in network design, conductor sizing, installation practices, or equipment quality. These technical aspects directly affect system performance and should be the primary audit focus.

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QUESTION 11

Which source of evidence is MOST reliable when verifying quantities of electrical materials installed in a public project?

A. Contractor progress reports
B. Store issue vouchers
C. Physical site inspection records
D. Informal engineer confirmations

Answer: C

Rationale:
Physical site inspections provide direct, independent verification of installed quantities. Contractor reports and vouchers support documentation but may not reflect actual installation, while informal confirmations lack audit reliability.

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QUESTION 12

In auditing procurement of generators for a public hospital, which criterion MOST directly relates to effectiveness?

A. Lowest purchase price
B. Delivery timeline compliance
C. Procurement approval signatures
D. Fuel consumption rate under load

Answer: D

Rationale:
Effectiveness concerns whether the generator performs its intended function reliably and adequately. Fuel efficiency under load affects operational sustainability and service delivery, making it a key effectiveness indicator.

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QUESTION 13

Which audit finding MOST strongly indicates weak internal controls in the management of a public electrical project?

A. Minor deviations in cable routing
B. Lack of segregation between supervision and certification roles
C. Delays due to adverse weather
D. Changes in exchange rates

Answer: B

Rationale:
Failure to segregate supervision and certification responsibilities increases the risk of errors, fraud, or biased approvals. Environmental and economic factors may affect projects but do not directly reflect internal control weaknesses.

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QUESTION 14

When auditing a power project funded through multiple fiscal years, what is the MOST critical audit concern?

A. Uniformity of technical standards
B. Availability of spare parts
C. Contractor staff turnover
D. Continuity of project objectives and funding

Answer: D

Rationale:
Multi-year projects risk changes in funding priorities and objectives, which can affect completion and value for money. Ensuring continuity safeguards project viability and accountability.

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QUESTION 15

Which audit procedure BEST confirms that public funds were used only for approved electrical project activities?

A. Comparing bank statements with design drawings
B. Matching expenditures with approved work plans
C. Reviewing contractor safety training records
D. Inspecting installed equipment labels

Answer: B

Rationale:
Matching expenditures against approved work plans ensures that spending aligns with authorized activities. Other procedures provide supporting information but do not directly confirm budgetary compliance.

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QUESTION 16

An auditor reviewing commissioning reports notices incomplete load testing results. What is the MOST appropriate audit implication?

A. Minor documentation oversight
B. Increased likelihood of billing disputes
C. Risk of operational failure under real conditions
D. Improved equipment flexibility

Answer: C

Rationale:
Incomplete load testing undermines assurance that the system can operate safely and reliably under expected demand. This poses a significant operational and public service risk.

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QUESTION 17

Which factor MOST justifies re-auditing a completed public power project?

A. Change in management personnel
B. Emergence of significant post-commissioning failures
C. Introduction of new electrical standards
D. Completion of defect liability period

Answer: B

Rationale:
Significant operational failures after commissioning indicate potential deficiencies in design, construction, or oversight, justifying re-audit to determine root causes and accountability.

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QUESTION 18

When assessing value for money in a solar power project, which comparison is MOST relevant?

A. Solar panel color variations
B. Cost per kilowatt installed versus output achieved
C. Number of site visits conducted
D. Duration of procurement process

Answer: B

Rationale:
Comparing cost per kilowatt installed with actual energy output directly links expenditure to performance, enabling a meaningful value-for-money assessment.

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QUESTION 19

Which audit evidence BEST supports conclusions about sustainability of a public electrical project?

A. Initial capital cost estimates
B. Supplier delivery records
C. Contractor warranty period
D. Availability of trained operation and maintenance staff

Answer: D

Rationale:
Long-term sustainability depends on the ability to operate and maintain the system effectively. Availability of trained personnel ensures continued functionality beyond project completion.

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QUESTION 20

An auditor finds that spare parts were not included in the initial procurement of power equipment. What is the PRIMARY audit concern?

A. Increased initial capital cost
B. Potential future operational disruptions
C. Non-compliance with procurement law
D. Delayed project commissioning

Answer: B

Rationale:
Absence of spare parts planning increases the risk of prolonged outages and reduced system reliability, undermining project effectiveness and service continuity.

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QUESTION 21

Which factor MOST enhances reliability of audit conclusions in technical power project audits?

A. Large sample sizes only
B. Detailed narrative reporting
C. Frequent management briefings
D. Use of independent technical experts

Answer: D

Rationale:
Independent technical experts strengthen audit conclusions by providing objective, specialized analysis of complex electrical systems, reducing reliance on management assertions.

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QUESTION 22

In auditing contractor performance, which indicator MOST directly reflects technical competence?

A. Compliance with reporting deadlines
B. Adherence to approved electrical standards
C. Number of staff employed
D. Length of contract period

Answer: B

Rationale:
Compliance with electrical standards demonstrates the contractor’s technical ability to meet required specifications, directly reflecting competence.

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QUESTION 23

Which situation MOST warrants classification as a high audit risk in a public power project?

A. Slight variations in material brands
B. Routine design clarifications
C. Seasonal fluctuations in workload
D. Concentration of procurement decisions in one individual

Answer: D

Rationale:
Concentration of decision-making authority increases the risk of error, bias, or misuse of funds, making it a significant audit risk indicator.

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QUESTION 24

When analyzing audit data, which method BEST supports identification of systemic weaknesses?

A. Isolated case review
B. Trend analysis across multiple projects
C. One-time site inspection
D. Random anecdotal evidence

Answer: B

Rationale:
Trend analysis across projects reveals recurring patterns and systemic issues that isolated reviews may miss, strengthening audit insights.

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QUESTION 25

Which audit conclusion is MOST appropriate when a public power project meets technical specifications but fails to deliver expected service levels?

A. The project is fully successful
B. Only financial controls were weak
C. Effectiveness objectives were not achieved
D. Procurement procedures were invalid

Answer: C

Rationale:
Meeting technical specifications alone does not guarantee effective service delivery. Failure to achieve expected service levels indicates shortcomings in effectiveness, a core audit criterion.

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QUESTION 26

During an audit of a public power distribution project, the auditor observes that load forecasts were revised downward after procurement of major equipment. What is the MOST significant audit implication?

A. Improved system flexibility
B. Potential overinvestment in capacity
C. Enhanced voltage stability
D. Increased equipment redundancy

Answer: B

Rationale:
Downward revision of load forecasts after procurement suggests that equipment capacity may exceed actual demand, leading to inefficient use of public funds. This raises concerns about planning accuracy and value for money rather than technical performance improvements.

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QUESTION 27

Which audit procedure BEST supports verification that a public power project complied with approved technical designs during construction?

A. Comparing as-built drawings with approved designs
B. Reviewing contractor payroll records
C. Examining site safety meeting minutes
D. Confirming delivery notes for materials

Answer: A

Rationale:
Comparing as-built drawings with approved designs directly confirms whether construction adhered to authorized technical specifications. Other documents provide indirect or administrative information but do not validate design compliance.

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QUESTION 28

In assessing effectiveness of a government-funded transmission project, which outcome is MOST relevant?

A. Number of inspection visits conducted
B. Frequency of coordination meetings
C. Amount of contingency funds unused
D. Reduction in transmission outages

Answer: D

Rationale:
Effectiveness focuses on achievement of intended outcomes. Reduced transmission outages demonstrate that the project successfully improved system reliability, which is a core objective of transmission investments.

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QUESTION 29

An auditor notes that contract variations significantly increased project cost without proportional scope expansion. What is the PRIMARY audit concern?

A. Improved technical innovation
B. Weak change management controls
C. Compliance with environmental safeguards
D. Increased contractor accountability

Answer: B

Rationale:
Cost increases without corresponding scope changes indicate weaknesses in change control, approval processes, or cost justification, posing risks to financial discipline and value for money.

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QUESTION 30

Which evidence MOST reliably confirms that installed electrical equipment is suitable for local operating conditions?

A. Manufacturer marketing brochures
B. Equipment nameplates
C. Site-specific commissioning test results
D. Supplier delivery schedules

Answer: C

Rationale:
Commissioning tests conducted under actual site conditions demonstrate whether equipment performs as required in the local environment. Brochures and nameplates do not verify real operational suitability.

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