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
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
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
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…
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
This article includes the following key pointers: Introduction Essence of Due Diligence and Statutory Audit Key Components of Due Diligence and Statutory Audit Conclusion Read more…
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
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
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…
This article includes the following key pointers: Introduction: Future Trends Conclusion Read more at: https://taxguru.in/chartered-accountant/future-trends-forensic-auditing.html
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…
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…
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…