Assurance designed for the audit committee, not the file room.

A planned, risk-based review of processes, controls and compliance, built around the audit committee’s next agenda: what they need to ask, what management needs to fix, what the statutory auditor will see when they return.

• Section 138 applies: listed, or an unlisted company past the Rule 13 thresholds. Our checker on the home page gives the answer in ten seconds.
• The audit committee wants a one-page answer, not a hundred-page file.
• IFC is in scope and the statutory auditor needs an assertion file to rely on.
• A listing is planned, or has just happened, and the related-party and certification trail needs to hold up.

An audit can be technically complete and useless. Observations without root cause get repeated every quarter, the committee stops reading, and the one finding that would have changed a decision is on page 47.

1. Week 1Scoping call, data extracts, calendar. Planning is where most of the value is decided.
2. Weeks 2 to 3Fieldwork. Walk-throughs first, then analytics on full populations; we rarely sample. Every exception validated with the process owner.
3. Week 4Draft, management response, final report, audit committee close-out.
4. Next quarterFollow-up review to verify implementation before new work begins.

• One-page executive summary the committee actually reads.
• Structured findings register: observation, root cause, impact in rupees, owner, date.
• IFC assertion file: risk-control matrices, design and operating-effectiveness testing.
• Listing readiness review: disclosures, CEO and CFO certification, audit committee oversight, related-party approvals.