Articles by CA Amrita Chattopadhyay
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Applicability Of Code Of Ethics For Practicing Firms
CA Amrita Chattopadhyay
07 June 2021 at 11:47
ICAI has issued a revised Code of Ethics 2019 which is applicable from 1st April 2020. The purpose of the Code is to promote an ethical culture in auditing.
Concept Of Small Shareholder Director
CA Amrita Chattopadhyay 17 May 2021 at 09:40
The term Small Shareholders have been defined as persons holding shares of a nominal value of not more than INR 20,000 or such other sum as may be prescribed.
Integration Of Fraud Risk Factor In IFC Framework
CA Amrita Chattopadhyay 01 May 2021 at 11:54
The management needs to have a certain benchmark to assess the adequacy of controls for the mitigation of risks. Without these benchmarks, the risk assessment will be subjective without any guiding post.
Registration u/s 12A: New Procedure under Income Tax Act
CA Amrita Chattopadhyay 24 April 2021 at 13:03
The new provisions have removed the concept of perpetuity and have provided that the registration of even existing organizations registered u/s 12A and 12AA would be renewable after 5 years.
Recent amendments in Schedule III of Companies Act 2013
CA Amrita Chattopadhyay 17 April 2021 at 09:40
The Ministry of Corporate Affairs vide Notification dated 24 March 2021 has amended Schedule III to the Companies Act, 2013, which shall be effective from the 1st day of April 2021.
Understanding Cyber Security And Impact On Bank Audit
CA Amrita Chattopadhyay 31 March 2021 at 10:19
Cyber security risks and controls are within the scope of the auditor's concern only to the extent that it could impact the financial statement. For this purpose, the auditor needs to have an understanding of the impact of IT on the financial statement.
Review Of Internal Financial Control For Bank Branch Audit
CA Amrita Chattopadhyay 30 March 2021 at 15:50
The branches that are required to be covered for reporting on Internal Financial Control will be determined and scoped in by the Statutory Central Auditors.
Role Of Audit Committee In Internal Financial Control
CA Amrita Chattopadhyay 13 March 2021 at 12:15
Let us review the role of an audit committee and the applicability of the audit committee as per the Companies Act, 2013 to understand its importance in Corporate Governance & role in Internal Financial Control.
Data Analysis In Internal Audit - Payroll
CA Amrita Chattopadhyay 02 February 2021 at 09:12
It is very important to establish adequate controls in the payroll process. Further, it is also important to know that the controls established are working adequately.
Data analysis to review inventory
CA Amrita Chattopadhyay 08 January 2021 at 16:36
Proper inventory control enables successful cost control of operations. In this article, we discuss some of the potential risks, data analysis and exception tests that an organisation can implement, for effective inventory management.
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