Concurrent audit way a parallel exam of the economic transactions, i.e.examon the time of the occurring of the transaction. It is a part of an early cautionmachine of a financial institution for making surewell timed detection of lapses or irregularities. Aeconomic entity calls fornon-stoptracking of transactions. For an entity like a financial institution, the evaluate mechanism need to be sturdy and unabating. The need of bank concurrent is inevitable and expensive but with myAudit management software you can easily manage all the auditing processes.
It may, however, be ensured that if any associate of a Chartered Accountant company is a Director at the Board of a financial institution, no associate of the equalcompanyought to be appointed as concurrent auditor withinside theequalfinancial institution.
The concurrent audit covers all transactions of the financial institution. Hence to apprehend how this audit wishes to be conducted, anknowledge of the tactics of the banks is imperative. To behavior a concurrent audit, features of the financial institutionneed to be fragmented to transactions, and the essentialtests and balances need to be assigned. Hence, it is advisable to use our Tax Audit Automation software for your auditing needs.
Revenue Leakages – Objective of that is to perceive and evaluatelocation of sales leakages on daily basis.
Deposits – Adherence to AML recommendations in establishing of cleanmoney owed and tracking of transactions in such money owed.
Foreign Exchange transactions – Recovery of prices as in line with HO Guidelines.
Loans & Advances – Report Bills/cheques purchased, if withinside the nature of lodgingbills.Proper follow-up of past due bills.
Taxation security – Compliance of provisions regarding Tax Deducted at Source, carrier tax, exchange tax, differentresponsibilities and taxes.
Audit Planning | Audit Closure | Execution |
---|---|---|
Task_Assignment | Audit Closure | Execution of Audit I |
Additional Audit Program | Execution of Audit II | |
Briefing Meeting | Execution of Audit III | |
Kick of Meeting | ||
Preparation of Audit |
Production Process | HR Process and Admin Process | HR Process and Admin Process |
---|---|---|
Budget V/s Actual | Analytical Review | Overtime |
Efficient utilisation of resources | Attendance | Payroll |
HR Records | Contract Labour (Regulation &Abolition)Act | |
I/O Ratio | Contractor | |
Log Reports | Expenses | |
Maintenance Record | Factories Act | |
Quality Check | Leave | |
Sales V/s PPC |
Procurement Process | Sales Process | Sales Process |
---|---|---|
Import | Bills sent on collection basis | Receipt of sales order |
Import - L/C monitoring | Credit Notes | Sales return |
Import - Payment | Delivery | Scrap Sales |
Import - Receipt of material from customs authority | Export sales | |
Import Licenses | Export sales - Claims | |
Import Licenses | Export sales - Payment | |
Purchase Orders | Export sales - Working capital cycle | |
Quotations | ||
Raising Of Indent |
Logistics Process | Inventory Management Process | Indirect Taxes |
---|---|---|
Bill passing | Physical verification of Stock | Custom |
Capacity utilization | Receipt of acknowledged Invoices | Excise and Cenvat |
Contracts | Written-off Stocks | Service Tax |
Finance & Accounts Process | Finance & Accounts Process | Planning Process |
---|---|---|
Accounts Payable and Disbursement Processes | Debtor Management - Review the credit balance in debtors’ accounts: | Production Planning Process |
Accounts Payable and Disbursement Processes - Duplicate payments and lost discounts | Debtor Management -Bad debt assessment / write off policy | Sales Planning |
Accounts Payable and Disbursement Processes - Payment Controls | Debtor Management -Balance confirmation system | Sales Planning - Order Based Sales |
Accounts Payable and Disbursement Processes - Policies and procedures | Major Expenditure | Sales Planning - Target Based Sales |
Accounts Payable and Disbursement Processes -Disbursement controls | Store Planning | |
Debtor Management - Credit and collection policy of company | ||
Debtor Management - Review of Ageing Analysis |
IT Process | Marketing Process | Branch Office Process |
---|---|---|
Data Access | Distribution Planning | Collection Mechanism |
Data Distribution | Market Development | Cash In Hand |
Data Protection And Data Recovery | Market research & demand forecasting | Documentation |
Networking | Product Development | Extension for Delayed Jobs |
Power Supply Option | Sales administration | Fixed Asset |
Safeguards To Ensure Unauthorized Entry | Sales Pricing | Marketing Activities |
Software Resources | Sales Promotion | Other Areas |
Web-Expossure and Security |
MIS Process | Report | Follow up of the Previous repo |
---|---|---|
Sales | Audit committee | Admin Process |
Presentation | Branch Office Process | |
Coaching for Next Team | Customer Service Process | |
Report | Direct Taxes | |
Finance & Accounts Process | ||
HR Process | ||
Indirect Taxes |
Follow up of the Previous repo | Follow up of the Previous repo | Process Documentation |
---|---|---|
Inventory Management Process | Production Process | Flow Chart |
IT Process | Sales Process | RCM |
Logistics Process | Followup I | SOP |
Marketing Process | Followup II | |
MIS Process | Followup III | |
Planning Process | ||
Procurement Process |
The concurrent audit ambitions at loweringthe distanceamong the prevalence of a transaction and its exam. A concurrent audit record covers all transactions and consequently is the second one line of protection for a financial institution. MY AUDIT SOFTWARE helps banks and companies streamline their audit processes and comply with internal policies.