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In the intricate world of business finance, two audits stand out for their importance in driving efficiency and ensuring propriety: the Efficiency Audit and the Propriety Audit. These audits help ensure that every rupee is well-spent, aligning with both financial goals and ethical standards. Let’s delve into what these audits entail and how they can […]

In today’s complex business landscape, fraud and mismanagement are pressing concerns for companies across industries. Auditors are increasingly urged to go beyond the financial transactions and spot early warning signals (EWS) to prevent potential crises. The concept of EWS, explored in detail by CA Kush Tapas, serves as an essential guide for identifying red flags

Understanding the New Audit Trail Requirements: A Step Towards Transparency In the evolving landscape of corporate governance, transparency and accountability have become paramount. The Ministry of Corporate Affairs (MCA) in India has taken a significant step in this direction by mandating the implementation of audit trails in accounting software for all companies. This requirement, effective