The test base questions are generally prepared from the practical experience . Ideally it contains the background to which the problem pertains like some knowledge about the industry or the company (without disclosing all the facts), the problem area which may pertain to a respective area like the Income Tax Act or the Corporate law or the application of the Accounting Standards etc. The problem has to be very specific. If you are preparing it for CA students, it is better to present the problem and concentrate in a specific area.
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