What is the COSO framework?

September 24, 2024

This article includes the following key pointers: Introduction Understanding the COSO Framework Benefits and Limitations of the COSO Framework Conclusion Read more at: https://taxguru.in/corporate-law/coso-framework-for-internal-controls.html

Going Concern: What It Means for Your Business

August 8, 2024

 This article includes the following key pointers: Introduction Indicators Affecting the Going Concern Assumption Management’s Respsonsibilty Auditor’s Responsibilty Case Study Conclusion Read more at: https://taxguru.in/corporate-law/going-concern-means-business.html

Fraudulent Financial Reporting

June 19, 2024

This article includes the following key pointers: Introduction Meaning of material misstatement Meaning of fraudulent financial reporting Methods of committing fraud Why do management or employees…

Case Study on Bhansali Scam (The CRB Scam)

June 10, 2024

This article includes the following key pointers: Background Process What went wrong? Internal Auditor insights Learning Conclusion Read more at: https://taxguru.in/chartered-accountant/case-study-bhansali-scam.html  

Karvy Demat Scam

April 24, 2024

Karvy Demat Scam This article includes the following key pointers: About Karvy Understanding some basic concepts and terms Decoding the Scam Conclusion Read more at: https://taxguru.in/corporate-law/karvy-demat-scam.html

Case Study on Internal Audit  Case of NSEL

April 20, 2024

This article includes the following key pointers: Background Process What went wrong Internal Auditor Insights Internal Auditor Observation Learning Conclusion   Read more at: https://taxguru.in/chartered-accountant/case-study-internal-audit-case-nsel.html

Distributor Audit

January 29, 2024

Introduction Distributor audit is the process wherein the company appoints an auditor to verify the books of its distributors. Audits can be performed by external audit…

Future Trends in Forensic Auditing

January 25, 2024

This article includes the following key pointers: Introduction: Future Trends Conclusion Read more at: https://taxguru.in/chartered-accountant/future-trends-forensic-auditing.html

Impact of ESG on function of Audit

January 19, 2024

Background: The modern concept of ESG, which we’re so familiar with today, took shape in the mid-2000s. However, the principles behind ESG are decades, maybe even…

Benford’s Law

January 16, 2024

Introduction: – Would you believe, if I say numbers would help you detect fraud? Yes, it’s true Physicist Frank Benford in year 1938 first observed that…

AUDIT OF GREENHOUSE GASES

January 5, 2024

This article includes the following key pointers: Introduction Creating an Audit Plan Creating a GHG Inventory Management Plan (IMP) Seven major components of an IMP Measures…

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