Sri Lanka Audit Officer Exam study materials
Sri Lanka Audit Officer Exam study resources

Sri Lanka Audit Officer Exam: General Knowledge

Sri Lanka Audit Officer Exam · Work through your exam, one topic at a time.

All guide sections

General Knowledge

General Knowledge tests your grip on Sri Lanka's constitutional structure, public institutions, economy and geography, and on the international bodies the country belongs to.

Core rules

  • The 1978 Constitution, as amended, provides an executive President, a unicameral Parliament of 225 members elected by proportional representation, and an independent judiciary. The 21st Amendment (2022) restored the Constitutional Council and several independent commissions, including the Election Commission and the Bribery Commission.
  • Article 148 gives Parliament control over public finance; Article 149 creates the Consolidated Fund; Article 154 provides for the Auditor General.
  • There are 9 provinces and 25 districts; provincial councils were created under the 13th Amendment (1987).
  • The economy is service-dominated; major foreign-exchange earners include apparel, tea, tourism, workers' remittances and IT-enabled services. The Central Bank of Sri Lanka operates under the Monetary Law Act No. 27 of 1949.
  • Sri Lanka belongs to the UN, Commonwealth, SAARC, BIMSTEC and the Colombo Plan; it is a founding member of the Colombo Plan (1950).
  • Geography: the highest peak is Pidurutalagala; the Mahaweli is the longest river.

Worked example

A question asks who may authorise spending from the Consolidated Fund for urgent purposes before the Appropriation Act is passed. Reasoning: Article 149 vests receipts in the Consolidated Fund and requires parliamentary authority for withdrawals; limited advances may be authorised for urgent expenditure pending the Appropriation Act, and those advances must then be regularised through the Appropriation Bill. The correct choice is the limited advance mechanism, not an open-ended power.

Traps that cost marks

  • Confusing the Consolidated Fund (Article 149) with the general control of public finance (Article 148).
  • Mixing up the PAC (public accounts) with COPE (public enterprises).
  • Choosing "Cabinet approval" when the Constitution requires an Act of Parliament.