Finance and Accounts – Level 14

Personal Details
Questions 1 to 10
Questions 11 to 20
Questions 11 to 30
Questions 31 to 40
Questions 41 to 50
Questions 51 to 60
Questions 61 to 70

FINANCE & ACCOUNTS – LEVEL 14

NAPTIP’s Official Promotional Exams

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Exam Questions

Once again, all questions carry equal marks. There are a total of 70 questions. You should budget 60 minutes for the entire exam.

The page will automatically end and submit your answers once the time runs out. Use your time wisely.

Questions 1 – 10

What is the purpose of the Chart of Accounts?

A. To standardize financial reporting

B. To list staff names

C. To track procurement

D. To manage payroll

What is the role of the Financial Management Information System (FMIS)?

A. To automate financial processes

B. To manage procurement

C. To audit contracts

D. To approve payments

What is the role of the Code of Conduct Bureau (CCB)?

A. Audits MDAs

B. Monitors ethical conduct of public officers

C. Approves budgets

D. Manages procurement

Who conducts statutory audits of MDAs?

A. Internal Auditor

B. Minister

C. Accountant-General

D. Auditor-General for the Federation

What is the role of the Integrated Payroll and Personnel Information System (IPPIS)?

A. To manage procurement

B. To audit contracts

C. To automate payroll and personnel records

D. To approve budgets

What is the consequence of failing to respond to audit queries?

A. Commendation

B. Disciplinary action

C. Salary increase

D. Transfer

What is the role of the Treasury Single Account (TSA)?

A. To increase spending

B. To centralize government revenues

C. To reduce taxes

D. To fund political campaigns

What is the role of the Audit Alarm Committee?

A. To approve budgets

B. To investigate financial irregularities

C. To manage payroll

D. To sign cheques

What is the purpose of risk-based auditing?

A. To delay payments

B. To focus on high-risk areas

C. To reduce staff

D. To increase revenue

What is the significance of monthly financial returns?

A. To delay payments

B. To report financial activities to oversight bodies

C. To increase revenue

D. To manage procurement

Questions 11 – 20

What is the importance of transparency in public finance?

A. To delay payments

B. To build public trust and reduce corruption

C. To increase taxes

D. To reduce staff

Which body investigates financial crimes?

A. BPP

B. Ministry of Finance

C. EFCC

D. Auditor-General

Why is leadership accountability important in financial governance?

A. To reduce workload

B. To prevent abuse of office

C. To increase salaries

D. To improve morale

The time frame allowed for the submission of the budget to the National Assembly Is typically:

A) 3 months before the fiscal year

B) 6 months before the fiscal year

C) 1 month before the fiscal year

D) Within the first week of the fiscal year

The Nigerian Civil Service is primarily designed to:

A. Enforce laws

B. Implement government policies

C. Make laws

D. Collect taxes

The official retirement notice period before compulsory retirement is:

A. 3 months

B. 6 months

C. 9 months

D. 12 months

What is the penalty for misappropriation of public funds?

A. Promotion

B. Commendation

C. Salary increase

D. Disciplinary action

Which governance principle ensures institutions serve all stakeholders on time?

A. Transparency

B. Accountability

C. Responsiveness

D. Rule of Law

According to PSR, unauthorized absence from duty without leave is termed:

A. Absenteeism

B. Indiscipline

C. Negligence

D. Misconduct

The primary purpose of government under the 1999 Constitution is:

A. Economic prosperity

B. Security and welfare of the people

C. Law enforcement

D. Tax collection

Questions 21 – 30

According to PSR 060101, “Reward” refers to:

A. Bonus payments

B. Awards, commendations or gifts for outstanding service

C. Promotion by merit

D. Leave grant

Sabbatical leave is available to officers on what minimum grade level?

a) GL 10

b) GL 12

c) GL 15

d) GL 17

Under PSR 010102, conformity with which document is mandatory?

A. Financial Regulations

B. Constitution of the Federal Republic of Nigeria

C. Procurement Act

D. Establishment Circulars

According to PSR 040201, an increment is:

A. A promotion to a new grade level

B. A predetermined annual addition to emoluments

C. A bonus for good performance

D. An allowance for extra duty

Male officers in the Public Service are entitled to:

a) No paternity leave

b) 7 working days paternity leave

c) 14 working days paternity leave

d) 21 working days paternity leave

What is the mandatory annual medical check-up provision for officers on GL 15 and above?

A. Once every two years

B. Once every year

C. Twice yearly

D. Not compulsory

The PSR is reviewed every:

A. 3 years

B. 4 years

C. 5 years

D. 10 years

According to PSR 010101, the Public Service Rules apply to which category of staff?

A. Only Permanent Secretaries

B. All officers in the Federal Public Service

C. Only officers in Parastatals

D. Contract staff only

The central coordinating body for Performance Management is domiciled in:

A. Federal Civil Service Commission

B. Office of the Head of Civil Service of the Federation

C. Ministry of Labour

D. Presidency

Who has the final authority on confirmation of appointments in the Federal Public Service?

A. Permanent Secretary

B. Head of Civil Service

C. Federal Civil Service Commission

D. Minister

Questions 31 – 40

When does the Performance Management Cycle run?

A. April to March

B. January to December

C. July to June

D. October to September

Misconduct is defined under PSR as:

A. Minor irregularities

B. Criminal offences

C. Poor salary structure

D. Failure to take leave

Which authority disciplines officers on GL 07 and above?

A. Permanent Secretary

B. Federal Civil Service Commission

C. Head of Department

D. Accountant-General

An officer under interdiction receives:

A. Full salary

B. Half salary

C. No salary

D. Quarter salary

Serious misconduct includes:

A. Lateness to work

B. Embezzlement of funds

C. Absence without permission (1 day)

D. Poor handwriting

Progress reports on probationary officers are rendered every:

A. 3 months

B. 6 months

C. 12 months

D. 18 months

The PMS replaced which previous reporting system?

A. Annual Confidential Report

B. Annual Performance Evaluation Report (APER)

C. Staff Audit Report

D. Competency Framework

An officer dismissed from service loses:

A. Pension rights

B. Right to appeal

C. Right to gratuity only

D. Civil rights

Who must countersign performance reports?

A. Senior Staff Committee

B. Countersigning Officer

C. Accountant-General

D. Legal Adviser

What is the first step when misconduct occurs?

A. Suspension

B. Issuance of a query

C. Dismissal

D. Interdiction

Questions 41 – 50

Engaging in money lending as a business is classified as:

A. Permissible activity

B. Misconduct

C. Allowable only on leave

D. Normal duty

List four powers of NAPTIP according to TIPPEA 2015.

a. Seize, Arrest, Detain, and Prosecute.

b. Slap, Seize, Arrest, and Drag.

c. Unwind, Collusion, Prosecute, and Export.

d. Drag, Reprimand, Indulge, and Accept.

List three distinctive differences between TIP and SOM.

a. Consent – Exploitation – Transnationality.

b. Adaptability – Source – Transit.

c. Destination – Expectation – Consent.

d. Universality – Nationhood – Amalgamation.

Effective date of dismissal is:

A. Date of query

B. Date officer receives dismissal letter

C. Date of interdiction

D. Date of tribunal

According to the NAPTIP Code of Conduct on Anti-Corruption, all of the options below are common corruption problems in public service except one, which one?

a. Administrative Delay.

b. Conflict of Interest.

c. Indebtedness and Difficult Financial Situation.

d. Lateness.

What is the full meaning of CEDAW?

a. Convention on the Elimination of all forms of Discrimination Against Women.

b. Communication Elimination of Discrimination Against Women.

c. Convention of Eligible Discriminated Women.

d. Convention for Discrimination Elimination Against Women.

What are the three investigative approaches used in Human Trafficking cases?

a. Intercept, Interrupt, and Prosecute.

b. Proactive, Reactive, and Disruptive.

c. Collaboration, Workshop, and Symposium.

d. Arrest, Detain, and Jail.

Who confirms appointments after probation?

A. Permanent Secretary

B. Federal Civil Service Commission

C. Minister

D. Departmental Head

Who has the authority to appoint Directors in the Federal Civil Service?

A. Head of Service

B. Federal Civil Service Commission (FCSC)

C. Permanent Secretary

D. President

The period of probation is normally:

A. 1 year

B. 2 years

C. 3 years

D. 6 months

Questions 51 – 60

The following are the four cardinal principles of human rights, except one.

a. Inalienability.

b. Appreciatability.

c. Universality.

d. Indivisibility.

One of the following is not a personal risk of human trafficking.

a. It results in personal health risks

b. It results in death of victim.

c. It undermines human capital development

d. It violates the human rights of its victim.

Which demographic in Nigeria is most vulnerable to being trafficked?

a) Elderly individuals and males

b) Women and children and adolescents

c) Working professionals

d) Wealthy individuals

The following are objectives of the Standard Operational Procedure in handling of cases by NAPTIP officers. Identify the odd one.

a) To provide a checklist for the processing of cases from Investigation to Prosecution;

b) To Provide checks and balances that will ensure timely investigation and filing of cases in court;

c) To provide guidance for Judges in handling trafficking in persons cases;

d) To provide guides for the operation of case teams.

60. Which of the following best captures the systemic impact of human trafficking on national development?

A. Reduction in recurrent government expenditure through migration

B. Facilitation of cross-border trade in unregulated markets

C. Entrenchment of organized crime networks, erosion of human capital, and violation of fundamental rights

D. Expansion of legal migration corridors under bilateral agreements

What is the primary international legal framework addressing human trafficking?

a. The Hague Convention

b. The United Nations Convention Against Transnational Organized Crime

c. The Geneva Convention

d. The Rome Statute

Which of the following is not the Powers of NAPTIP under the TIPPEA Act 2015?

a. Power to enter into any premises, property or conveyance for the purpose of conducting searches.

b. Power to kill any suspect who attempts to run away from custody.

c. Power to investigate all cases of trafficking under this act .

d. Power to arrest, detain, and prosecute offences.

Which of the following is NAPTIP’s operational strategies has with providing immediate and long-term support to victims?

a. Protection

b. Prevention

c. Policy

d. Prosecution.

The National Action Plan 2022-2026 has 5 thematic areas, which one of these mentioned in the option is not a thematic area?

a) Protection and Assistance

b) Research and Assessment, Data Management and Statistics/ Monitoring and Evaluation

c) Policy and Planning

d) Partnership and Coordination

Which of the investigative options falls under the following tactics? • Constant law enforcement raids • Temporary closure of borders • Closure of suspects venues of exploitation like brothels • Regular interception of suspected traffickers and potential. • Revocation of licenses for premises suspected to being used for human trafficking activities.

a. Proactive Option

b. Disruptive Option

c. Reactive Option

d. Surveillance Option.

Questions 61 – 70

In what year was the United Nations established?

a. 1945.

b. 1949.

c. 1901.

d. 1900.

President Bola Ahmed Tinubu declared state of emergency in Rivers State on which of these dates?

a. Monday 17th March, 2025

b. Tuesday 18th March, 2025

c. Wednesday 19th March, 2025

d. Thursday 20th March, 2025

Which African country successfully mediated the peace agreement that ended the 2023 Sudan conflict?

A. Kenya

B. South Africa

C. Egypt

D. Ethiopia

The African Continental Free Trade Area (AfCFTA) aims to:

A. Reduce barriers and increase intra-African trade

B. Replace the United Nations in Africa

C. Abolish the use of foreign currencies in Africa

D. Establish a single African constitution

Which Nigerian Federal Institution had its newly appointed management upturned within days of announcement?

a) National Emergency Management Authority (NEMA)

b) National Commission for Colleges of Education (NCCE)

c) Nigeria Television Authority (NTA)

d) National Board for Technical Education (NBTE)

When and where was the organisation of African Unity (OAU) renamed African Union (AU)?

a. 29th May 2002, in South Africa.

b. 1st October 1960, in Ghana.

c. 29th May 1999, in Nigeria.

d. 10th December 2024, in Liberia

In 2024, Nigeria officially launched its first national electric vehicle policy. What is the main goal of this policy?

A. To expand oil refining capacity

B. To promote green transportation and reduce carbon emissions

C. To increase customs revenue on imported vehicles

D. To create a regional railway hub in West Africa

Which country is Nigeria’s largest trading partner?

A) China

B) United States

C) South Africa

D) India

In 2024, Nigeria officially launched its first national electric vehicle policy. What is the main goal of this policy?

A. To expand oil refining capacity

B. To promote green transportation and reduce carbon emissions

C. To increase customs revenue on imported vehicles

D. To create a regional railway hub in West Africa

What was Team Nigeria’s overall outcome at the Paris 2024 Olympic Games?

A. Nigeria won medals primarily in Wrestling and Athletics

B. Nigeria won medals mainly in Swimming and Cycling

C. Nigeria did not win any Olympic medals at Paris 2024

D. Nigeria won medals primarily in Gymnastics and Rowing