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UPSC EPFO APFC 2026 Mock Test Series with Answers | Military Brat Defence Academy
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Series: UPSC EPFO APFC 2026 Mock Test Series
QID #27428
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Test of controls?
A
Independent assurance activity within or for an organization to evaluate controls, risk management and governance
B
Procedure designed to evaluate operating effectiveness of controls
C
Audit opinion used when material misstatements are both material and pervasive
D
Chronological record enabling transactions to be traced through a system
Correct Answer: B. Procedure designed to evaluate operating effectiveness of controls
Question: Which statement best explains Test of controls?
A. Independent assurance activity within or for an organization to evaluate controls, risk management and governance
B. Procedure designed to evaluate operating effectiveness of controls
C. Audit opinion used when material misstatements are both material and pervasive
D. Chronological record enabling transactions to be traced through a system
Correct Answer: B. Procedure designed to evaluate operating effectiveness of controls
Explanation: Test of controls: Procedure designed to evaluate operating effectiveness of controls
QID #27427
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
If each letter is replaced by the next letter of the alphabet, how is LAW coded?
A
MBX
B
WAL
C
LAW
D
XBM
Correct Answer: A. MBX
Question: If each letter is replaced by the next letter of the alphabet, how is LAW coded?
A. MBX
B. WAL
C. LAW
D. XBM
Correct Answer: A. MBX
Explanation: The code is MBX.
QID #27426
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains NITI Aayog?
A
Transfer of authority and responsibility to lower levels of government
B
Government policy think tank promoting cooperative federalism and strategic policy
C
Participatory review of public programmes and records by the community
D
Institutional process for receiving and resolving citizen complaints
Correct Answer: B. Government policy think tank promoting cooperative federalism and strategic policy
Question: Which statement best explains NITI Aayog?
A. Transfer of authority and responsibility to lower levels of government
B. Government policy think tank promoting cooperative federalism and strategic policy
C. Participatory review of public programmes and records by the community
D. Institutional process for receiving and resolving citizen complaints
Correct Answer: B. Government policy think tank promoting cooperative federalism and strategic policy
Explanation: NITI Aayog: Government policy think tank promoting cooperative federalism and strategic policy
QID #27425
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Central processing unit that executes instructions
A
URL
B
Encryption
C
Database
D
CPU
Correct Answer: D. CPU
Question: Which of the following is best described as: Central processing unit that executes instructions
A. URL
B. Encryption
C. Database
D. CPU
Correct Answer: D. CPU
Explanation: The correct answer is CPU. Central processing unit that executes instructions
QID #27424
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Expense incurred but not yet paid
A
Outstanding expense
B
Working capital
C
Depreciation
D
Balance sheet
Correct Answer: A. Outstanding expense
Question: Which of the following is best described as: Expense incurred but not yet paid
A. Outstanding expense
B. Working capital
C. Depreciation
D. Balance sheet
Correct Answer: A. Outstanding expense
Explanation: The correct answer is Outstanding expense. Expense incurred but not yet paid
QID #27423
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is correctly associated with 1909?
A
Simon Commission appointed
B
Morley-Minto Reforms
C
Nehru Report
D
Quit India Movement
Correct Answer: B. Morley-Minto Reforms
Question: Which of the following is correctly associated with 1909?
A. Simon Commission appointed
B. Morley-Minto Reforms
C. Nehru Report
D. Quit India Movement
Correct Answer: B. Morley-Minto Reforms
Explanation: The Indian Councils Act 1909 is associated with the Morley-Minto Reforms.
QID #27422
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Negotiation between employers and workers' representatives over terms and conditions of employment
A
Industrial democracy
B
Retrenchment
C
Collective bargaining
D
Social dialogue
Correct Answer: C. Collective bargaining
Question: Which of the following is best described as: Negotiation between employers and workers' representatives over terms and conditions of employment
A. Industrial democracy
B. Retrenchment
C. Collective bargaining
D. Social dialogue
Correct Answer: C. Collective bargaining
Explanation: The correct answer is Collective bargaining. Negotiation between employers and workers' representatives over terms and conditions of employment
QID #27421
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Publication of important information by public authorities without waiting for individual RTI requests
A
Proactive disclosure
B
Outcome budgeting
C
Good governance
D
Competitive federalism
Correct Answer: A. Proactive disclosure
Question: Which of the following is best described as: Publication of important information by public authorities without waiting for individual RTI requests
A. Proactive disclosure
B. Outcome budgeting
C. Good governance
D. Competitive federalism
Correct Answer: A. Proactive disclosure
Explanation: The correct answer is Proactive disclosure. Publication of important information by public authorities without waiting for individual RTI requests
QID #27420
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Disinvestment?
A
External reserve assets held by the central bank
B
Share of specified liabilities maintained by banks in prescribed liquid assets
C
Excess of total expenditure over total non-debt receipts of government
D
Sale or dilution of government equity in public-sector enterprises
Correct Answer: D. Sale or dilution of government equity in public-sector enterprises
Question: Which statement best explains Disinvestment?
A. External reserve assets held by the central bank
B. Share of specified liabilities maintained by banks in prescribed liquid assets
C. Excess of total expenditure over total non-debt receipts of government
D. Sale or dilution of government equity in public-sector enterprises
Correct Answer: D. Sale or dilution of government equity in public-sector enterprises
Explanation: Disinvestment: Sale or dilution of government equity in public-sector enterprises
QID #27419
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Largest organ of human body is correctly associated with which of the following?
A
H2O
B
haemoglobin
C
joule
D
skin
Correct Answer: D. skin
Question: Largest organ of human body is correctly associated with which of the following?
A. H2O
B. haemoglobin
C. joule
D. skin
Correct Answer: D. skin
Explanation: Skin is the largest organ of the human body.
QID #27418
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Easy
Find the average of 12, 15, 18, 21, 24.
A
18
B
23
C
13
D
90
Correct Answer: A. 18
Question: Find the average of 12, 15, 18, 21, 24.
Correct Answer: A. 18
Explanation: Average = 90/5 = 18.
QID #27417
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Cash basis?
A
Asset expected to be realized, sold or consumed within the operating cycle or specified short period
B
Expenditure whose benefit is generally consumed within the current accounting period
C
Recognition of transactions primarily when cash is received or paid
D
Recognition of income and expenses when earned or incurred rather than only when cash moves
Correct Answer: C. Recognition of transactions primarily when cash is received or paid
Question: Which statement best explains Cash basis?
A. Asset expected to be realized, sold or consumed within the operating cycle or specified short period
B. Expenditure whose benefit is generally consumed within the current accounting period
C. Recognition of transactions primarily when cash is received or paid
D. Recognition of income and expenses when earned or incurred rather than only when cash moves
Correct Answer: C. Recognition of transactions primarily when cash is received or paid
Explanation: Cash basis: Recognition of transactions primarily when cash is received or paid
QID #27416
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Fertility level at which a population replaces itself from one generation to the next
A
Replacement-level fertility
B
SDG 4
C
Dependency ratio
D
SDG 5
Correct Answer: A. Replacement-level fertility
Question: Which of the following is best described as: Fertility level at which a population replaces itself from one generation to the next
A. Replacement-level fertility
B. SDG 4
C. Dependency ratio
D. SDG 5
Correct Answer: A. Replacement-level fertility
Explanation: The correct answer is Replacement-level fertility. Fertility level at which a population replaces itself from one generation to the next
QID #27415
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which word best matches the meaning 'examine closely'?
A
scrutinize
B
avoid
C
summarize
D
celebrate
Correct Answer: A. scrutinize
Question: Which word best matches the meaning 'examine closely'?
A. scrutinize
B. avoid
C. summarize
D. celebrate
Correct Answer: A. scrutinize
Explanation: 'scrutinize' means examine closely.
QID #27414
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is correctly associated with Subjects relating to Municipalities?
A
Article 21
B
Article 148
C
Article 50
D
Twelfth Schedule
Correct Answer: D. Twelfth Schedule
Question: Which of the following is correctly associated with Subjects relating to Municipalities?
A. Article 21
B. Article 148
C. Article 50
D. Twelfth Schedule
Correct Answer: D. Twelfth Schedule
Explanation: The Twelfth Schedule lists functions related to Municipalities.
QID #27413
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Fill in the blank: If I ___ the answer, I would tell you.
A
know
B
knew
C
had know
D
will know
Correct Answer: B. knew
Question: Fill in the blank: If I ___ the answer, I would tell you.
A. know
B. knew
C. had know
D. will know
Correct Answer: B. knew
Explanation: The second conditional uses past simple in the if-clause: 'knew'.
QID #27412
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is correctly associated with carbon dioxide?
A
SI unit of power
B
Greenhouse gas strongly associated with fossil-fuel combustion
C
Red pigment in blood that transports oxygen
D
Basic unit of life
Correct Answer: B. Greenhouse gas strongly associated with fossil-fuel combustion
Question: Which of the following is correctly associated with carbon dioxide?
A. SI unit of power
B. Greenhouse gas strongly associated with fossil-fuel combustion
C. Red pigment in blood that transports oxygen
D. Basic unit of life
Correct Answer: B. Greenhouse gas strongly associated with fossil-fuel combustion
Explanation: Combustion of fossil fuels is a major source of carbon dioxide.
QID #27411
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Final settlement?
A
Withdrawal or settlement process available when statutory eligibility conditions are met
B
Universal Account Number used to link and manage EPF member accounts
C
Social insurance system providing specified medical and cash benefits to covered employees
D
Scheme providing pension benefits to eligible members and beneficiaries
Correct Answer: A. Withdrawal or settlement process available when statutory eligibility conditions are met
Question: Which statement best explains Final settlement?
A. Withdrawal or settlement process available when statutory eligibility conditions are met
B. Universal Account Number used to link and manage EPF member accounts
C. Social insurance system providing specified medical and cash benefits to covered employees
D. Scheme providing pension benefits to eligible members and beneficiaries
Correct Answer: A. Withdrawal or settlement process available when statutory eligibility conditions are met
Explanation: Final settlement: Withdrawal or settlement process available when statutory eligibility conditions are met
QID #27410
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains SEBI Chairman Tuhin Kanta Pandey?
A
Chief of the Naval Staff in 2026
B
Speaker of the 18th Lok Sabha
C
Heads the Securities and Exchange Board of India in 2026
D
Chief of the Army Staff in 2026
Correct Answer: C. Heads the Securities and Exchange Board of India in 2026
Question: Which statement best explains SEBI Chairman Tuhin Kanta Pandey?
A. Chief of the Naval Staff in 2026
B. Speaker of the 18th Lok Sabha
C. Heads the Securities and Exchange Board of India in 2026
D. Chief of the Army Staff in 2026
Correct Answer: C. Heads the Securities and Exchange Board of India in 2026
Explanation: SEBI Chairman Tuhin Kanta Pandey: Heads the Securities and Exchange Board of India in 2026
QID #27409
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Payment of wages?
A
Legal and administrative standards governing hours, welfare, safety and conditions at work
B
Legal regulation of timely and authorized payment of wages
C
Person undertaking platform-mediated work as recognized in social-security law
D
Disease caused primarily by exposure to risk factors arising from work activity
Correct Answer: B. Legal regulation of timely and authorized payment of wages
Question: Which statement best explains Payment of wages?
A. Legal and administrative standards governing hours, welfare, safety and conditions at work
B. Legal regulation of timely and authorized payment of wages
C. Person undertaking platform-mediated work as recognized in social-security law
D. Disease caused primarily by exposure to risk factors arising from work activity
Correct Answer: B. Legal regulation of timely and authorized payment of wages
Explanation: Payment of wages: Legal regulation of timely and authorized payment of wages
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