Internal Audit & Process Review

An internal audit provides management with an independent assessment of the effectiveness of internal controls, risk management, and compliance with policies and procedures. Unlike statutory or tax audit, internal audit is management-focused — it identifies inefficiencies, fraud risks, and control gaps and recommends improvements. BSP Associate conducts internal audits for manufacturing companies, trading firms, service businesses, and NGOs — covering financial controls, operational processes, and compliance frameworks.

What's Included

Everything you get when you engage BSP Associate for Internal Audit & Process Review.

  • Scope definition and audit planning with management
  • Financial controls review — authorisation, segregation of duties, reconciliation
  • Procurement and vendor payment process review
  • Revenue and collection cycle review
  • Inventory and stock management review
  • Payroll and HR compliance review
  • Internal audit report with findings and recommendations

Documents Required

Have these ready before you reach out — it speeds things up considerably.

Documents You'll Need

Please arrange these before your consultation

  • Organisation chart and process documentation (if available)
  • Chart of accounts and accounting policies
  • Bank statements and reconciliation statements
  • Vendor master list and procurement records
  • Inventory records and stock statements
  • Payroll registers and HR records
  • Previous internal audit reports (if any)

Don't have these? We'll prepare them for you.

BSP Associate can draft and file all of the following

  • Internal audit plan and scope document
  • Internal audit report with findings, risk ratings, and recommendations
  • Management response tracking template
  • Internal control checklist for ongoing use

Frequently Asked Questions

Common questions about Internal Audit & Process Review.

Yes. Under Section 138 of the Companies Act 2013, internal audit is mandatory for: all listed companies; unlisted public companies with paid-up share capital of ₹50 crore or more, turnover of ₹200 crore or more, outstanding loans of ₹100 crore or more, or outstanding deposits of ₹25 crore or more; and private companies with turnover of ₹200 crore or more or outstanding loans of ₹100 crore or more. For businesses below these thresholds, internal audit is voluntary but strongly recommended.

BSP Associate

BS Balaji

Founder & Principal Consultant

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