Build an internal audit from risk-based planning through evidence, findings, reporting and follow-up.
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See how internal audit moves from a business risk to evidence, findings and corrective action, with a completed duplicate-payment example and Indian legal context.
A practical guide to planning an internal audit, from understanding the business and building an audit universe to defining objectives, scope, resources and a usable audit programme.
A practical statutory-audit guide to CARO 2020 Clause 3(xiv), covering how to assess whether an internal audit system is commensurate, how internal audit reports should be considered, and where SA 610 fits.
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A practical statutory-audit guide to CARO 2020 Clause 3(xiv), covering how to assess whether an internal audit system is commensurate, how internal audit reports should be considered, and where SA 610 fits.
A practical guide to Section 138 and Rule 13 internal-audit applicability, including thresholds for listed, unlisted public and private companies, peak-borrowing tests, who can be appointed and the Board’s compliance steps.
A practical guide to SA 610 (Revised) explaining when an external auditor may use internal audit work, how to assess objectivity and competence, limits on reliance, direct assistance, re-performance and documentation.
What ICAI's SIA 370 requires in an internal audit report, and how to write findings management will act on: condition, criteria, cause, risk and action, with a worked example and rating scale.
A practical guide to planning an internal audit, from understanding the business and building an audit universe to defining objectives, scope, resources and a usable audit programme.
A practical guide to internal audit documentation covering working-paper structure, evidence, sampling trails, exceptions, review and a worked vendor-master example.
Internal audit and statutory audit serve different purposes. This practical guide explains their scope, appointment, reporting lines, independence, frequency and how companies should use both effectively.
Concurrent audit of banks is a near real-time control review that helps detect irregularities early, strengthen branch discipline, and improve follow-up on risk-sensitive transactions. This guide explains the RBI framework, practical scope, reporting approach, ICAI ethics points, and examples relevant to Indian CA and finance professionals.
See how internal audit moves from a business risk to evidence, findings and corrective action, with a completed duplicate-payment example and Indian legal context.
Using this collection
Use the collection by stage of work: define the audit universe and plan, test controls and transactions, develop evidence-backed findings, and communicate actions. Specialised concurrent and stock audit guides add context for narrower assignments.
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