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Articles by CA Amrita Chattopadhyay

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Why interview skills are important during audit?

  CA Amrita Chattopadhyay    02 July 2022 at 12:38

As an auditor who needs to conduct the audit as per the auditing standards prescribed by ICAI, it is important for the auditor to have proper planning of the audit, execution and collecting of evidences as per the audit plan and reporting the findings to the management or Those Charged with Governance.

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Posted in Audit |   639 Views

Why should auditor of financial statement be concerned about cyber security?

  CA Amrita Chattopadhyay    08 June 2022 at 12:43

With the fast-changing business environment and the fast-paced change in the technology and the way business is being conducted, it becomes important for the auditors to also keep in pace with the rapid changes taking place and adopt technology while conducting audits.

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Posted in Audit  2 comments |   2463 Views

Auditing Social Media

  CA Amrita Chattopadhyay    04 April 2022 at 16:54

The social media has emerged as a strong interactive platform and it has started to make a huge positive impact on the society. Almost everyone today has a Face..

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Posted in Audit |   2388 Views

Why is it important to consider cyber risk in risk assessment procedure during audit

  CA Amrita Chattopadhyay    05 March 2022 at 11:16

The importance of cyber risk assessment has increased manifold due to the pandemic. Some of the cyber threats which has developed over the last two years during the pandemic were the ransomware where the attack has increased by 150% due to the "Work from home" culture.

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Posted in Audit  8 comments |   1992 Views

Consideration of cyber security controls in the audit program

  CA Amrita Chattopadhyay    04 February 2022 at 08:56

This article aids in providing to understand the cyber risk and the audit approach by the auditors to comply with SA 315.

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Posted in Audit |   1755 Views

Data analysis in insurance business

  CA Amrita Chattopadhyay    07 January 2022 at 09:11

In this article, we would discuss some data analytics procedures which can be applied while taking up Insurance audit assignments.

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Posted in Corporate Law |   789 Views

Artificial Intelligence in Quality Control Maturity Model

  CA Amrita Chattopadhyay    02 December 2021 at 11:55

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietors towards a technologically driven mechanism to increase operational efficiency.

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Posted in Audit  2 comments |   750 Views

Emerging Risk Areas In Internal Audit Due To COVID Pandemic

  CA Amrita Chattopadhyay    02 November 2021 at 15:09

The COVID 19 pandemic has bought unprecedented changes and uncertainties in the in the business environment. It had disrupted lives / labour force, business operations, insolvency risks, resulted in inflation and supply chain.

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Posted in Audit  5 comments |   1911 Views

Challenges and Solutions to adopt Artificial Intelligence

  CA Amrita Chattopadhyay    22 October 2021 at 11:09

Each organization that is willing to adopt artificial intelligence will have to go through a few obstacles and difficulties which are needed to be overcome to ensure a fruitful journey to implement artificial intelligence.

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Posted in Others  2 comments |   1443 Views

Preparations for Adopting Artificial Intelligence

  CA Amrita Chattopadhyay    04 October 2021 at 13:36

The adoption of any new technology needs a strategic plan. When we discuss any new technology, it encompasses hardware, software, systems, methods and standard procedures.

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Posted in Others  5 comments |   990 Views

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