Articles by CA Amrita Chattopadhyay
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Third Party Risk Assessment
The third-party risk assessment which is also generally known as the supplier risk assessment as most of the risk assessment are done for the associated supplier.
Audit Trail and Importance of Access Control
The Ministry of Corporate Affairs vide notification dated March 24, 2021 issued the Companies (Audit and Auditors) Amendment Rules, 2021 which made various changes in Rule 11 of the Companies (Audit and Auditors) Rules, 2014.
Automated Controls and Audit Trail
Finance & Accounting field has seen a shift change in the last two decades. From basic manual-driven cars to cruise controls, and thereafter autonomous crui...
Importance of Follow up procedure in Internal Audit
Internal audit is a process which provides assurance to the management regarding company’s risk management, control procedures and their operational efficiency.
Additional methods for detection of fraud in the financial statement
The new way of conducting the business has forced auditors to adopt new thinking, new multi-dimensional approach and new tools to conduct the audit of financial statement.
Highlights on Data Protection Bill, 2022
With the world going digital and geographical boundaries getting blurred day by day, data plays a very important role. The digital world contains `personal, p...
Implementing Governance, Risk & Compliance (GRC) in an organization
Most of the organization till date view the risk, governance and compliance in Silo resulting in miscommunication, inter-departmental tensions and lack of integrated approach which mostly results in inefficiencies.
Identification of Green flags in Audit of Financial Statement
While conducting the audit of financial statement and fraud investigation it is imperative for the auditor to focus his attention not only for the RED Flags but also to draw his attention towards the green flags in the financial statements and the operations in the organization.
Why interview skills are important during audit?
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.
Why should auditor of financial statement be concerned about cyber security?
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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