Audit automation — Page 15 insights.

TDS from Form 26AS to Form 140: What Changes in Tax Year 2026-27

A CA-firm guide to the old 26Q to new Form 140 transition, Sec 393 mapping, Form 26AS/AIS reconciliation and the year boundary for corrections.

15 Sept 2026

7 min

TDS Reconciliation with AI: Do's, Don'ts and a Review-Safe Checklist

A practical TDS reconciliation checklist for Indian CA firms using AI across books, challans, Form 26AS/AIS and Forms 26Q or 140.

15 Sept 2026

7 min

TDS Reconciliation Using AI: Books, 26Q, 26AS and Certificates in One Workflow

A review-safe TDS reconciliation workflow for CA firms that separates deduction, deposit, filing, credit and certificate exceptions across books, Form 26Q and Form 26AS/AIS.

15 Sept 2026

8 min

Form 3CD Clause 20(b): PF and ESI Late-Payment Checks for AY 2026-27

Separate employee and employer PF/ESI contributions, test actual payment dates and prepare Clause 20(b) with partial-payment examples and a review checklist.

7 Sept 2026

6 min read

Form 3CD Clause 44: Build the GST Expenditure Breakup for AY 2026-27

Prepare a traceable Clause 44 workpaper from ledgers, supplier GST status and a books reconciliation, with an example and common classification errors.

7 Sept 2026

6 min read

Form 3CD Filing Checklist: Upload Errors and Taxpayer Acceptance in AY 2026-27

Track Form 3CA/3CB-3CD from CA assignment through JSON upload, DSC verification and taxpayer acceptance, with a practical filing-error checklist.

7 Sept 2026

6 min read

ICAI Tax Audit Guidance Note Revised 2026 Is Out: What to Review Now

ICAI lists the final Revised 2026 Tax Audit Guidance Note. Update your AY 2026-27 review file, replace exposure-draft references and check workpapers.

7 Sept 2026

5 min read

44AB(a), (b), (c), (d) or (e): Which Clause Applies to Your Tax Audit?

Choose the right Section 44AB clause for Form 3CD Clause 8 in AY 2026-27, with cash-test examples, 44AD history and the 44ADA exception.

7 Sept 2026

7 min read

Tax Audit Documents Checklist AY 2026-27: What to Ask Clients for Now

A practical tax audit document request for FY 2025-26: books, GST, TDS, MSME, PF/ESI, assets and filing readiness, with owners and acceptance checks.

7 Sept 2026

6 min read

ACL vs IDEA vs Alteryx vs Power BI for Internal Audit Continuous Monitoring

A practical comparison of ACL, IDEA, Alteryx, Power BI, Python and ERP-native reports for continuous monitoring in internal audit: use cases, limits, evidence, governance and selection criteria.

31 Aug 2026

13 min read

AI Vendor Due Diligence Checklist for Internal Audit Teams

A practical AI vendor due diligence checklist for internal audit: data privacy, model governance, security, contracts, third-party AI risk, evidence, monitoring and exit readiness.

31 Aug 2026

12 min read

BRSR and ESG Internal Audit Checklist: Controls, Evidence and FY 2026-27 Readiness

A practical BRSR and ESG internal audit checklist for Indian companies: BRSR Core evidence, ESG data controls, owner mapping, source systems, value chain readiness and audit committee reporting.

31 Aug 2026

12 min read

Internal Audit AI Strategy 2026: From Experiments to Governed Audit Workflows

A 2026 internal audit AI strategy roadmap using Gartner and IIA research: use-case prioritisation, governance, evidence, skills, AI-enabled fraud, dashboards and audit committee reporting.

31 Aug 2026

14 min read

Internal Audit Report Format in India: Word Template, Observations and ATR

A practical internal audit report format for Indian companies: Word template route, Excel/PDF report pack, executive summary, scope, methodology, observation structure, rating matrix, management response, ATR and audit committee reporting.

31 Aug 2026

13 min read

RBI NBFC Internal Audit Function Directions 2026: RBIA Checklist for Audit Teams

RBI issued NBFC/HFC Internal Audit Function Directions on 31 July 2026. What changed for RBIA, Board oversight, HIA independence, audit plan, outsourcing, QAIP and monitoring.

31 Aug 2026

12 min read

Cash and Bank Internal Audit Checklist: BRS, Payments and Receipts RCM

A practical cash and bank internal audit checklist and RCM for Indian companies: bank accounts, BRS, receipts, payments, petty cash, stale items, bank charges and mandate controls.

27 Aug 2026

10 min read

Continuous Monitoring in Internal Audit: Procedures, RCM and Dashboard Design

A practical guide to continuous monitoring in internal audit for Indian companies: which controls to monitor, how to set cadence, what data to request, how to report exceptions and why it matters.

27 Aug 2026

12 min read

Fixed Assets Internal Audit Checklist: Capex, FAR and Depreciation RCM

A practical fixed assets internal audit checklist and RCM for Indian companies: capex approval, capitalisation, CWIP, physical verification, depreciation, disposal and impairment controls.

27 Aug 2026

10 min read

H2R Internal Audit Checklist: Hire-to-Retire RCM for HR and Payroll

A practical hire-to-retire internal audit checklist and RCM for Indian companies: manpower requisition, onboarding, attendance, payroll changes, statutory mapping, exit and full-and-final controls.

27 Aug 2026

10 min read

Inventory Internal Audit Checklist: Stock, GRN, Issue and Valuation RCM

A practical inventory internal audit checklist and RCM for Indian companies: GRN, stock issues, production consumption, physical verification, slow-moving inventory, cut-off and valuation controls.

27 Aug 2026

10 min read

O2C Internal Audit Checklist: Order-to-Cash RCM for Revenue and Receivables

A practical order-to-cash internal audit checklist and RCM: customer onboarding, credit limits, sales orders, dispatch, invoicing, collections, credit notes, GST and receivables ageing.

27 Aug 2026

9 min read

P2P Internal Audit Checklist and RCM: Procure-to-Pay Controls for India

A practical procure-to-pay internal audit checklist and risk-control matrix for Indian companies: vendor onboarding, purchase orders, GRN, invoice processing, duplicate payments, GST ITC and MSME 43B(h).

27 Aug 2026

10 min read

Payroll Internal Audit Checklist and RCM: PF, ESI, TDS, PT and LWF

A practical payroll internal audit checklist for Indian companies: employee master, attendance, salary processing, PF, ESI, TDS, professional tax, LWF, full-and-final settlement and ghost employee controls.

27 Aug 2026

10 min read

R2R Internal Audit Checklist: Record-to-Report RCM for Month-End Close

A practical record-to-report internal audit checklist for Indian companies: journal entries, reconciliations, month-end close, Schedule III, Ind AS/AS adjustments and management reporting controls.

27 Aug 2026

10 min read

Statutory Compliance Internal Audit Checklist: GST, TDS, ROC and Payroll RCM

A practical statutory compliance internal audit checklist and RCM for Indian companies: GST, TDS/TCS, ROC, payroll laws, MSME, related parties, returns, challans and compliance calendars.

27 Aug 2026

11 min read

Treasury Internal Audit Checklist: Borrowings, Investments, Covenants and Forex RCM

A practical treasury internal audit checklist and RCM for Indian companies: borrowings, investments, bank guarantees, letters of credit, forex exposure, covenants and fund monitoring.

27 Aug 2026

10 min read

AI in Courts 2026: Why CAs Should Care About Disclosure and Evidence

India's draft Regulations for Use of AI in Courts, 2026 are not just legal news. They signal how professional AI use will be judged: human responsibility, disclosure, audit trails, explainability and no AI output as a defence.

26 Aug 2026

8 min read

CA GPT vs AICA vs ISCA AI Fluency: Which One Should a CA Choose?

CA GPT, AICA and ISCA AI Fluency are not substitutes. CA GPT is a tool platform, AICA is ICAI's certification path, and ISCA AI Fluency is a 30-hour Singapore programme now linked to ICAI through a cooperation letter. How to choose.

26 Aug 2026

8 min read

Can CAs Offer AI Consultancy? What the 2026 Code of Ethics Allows

ICAI's Code of Ethics 2026 expands Management Consultancy and Other Services to include AI Consultancy in areas CAs can render. What that allows, what it does not allow, and how firms should package AI advisory safely.

26 Aug 2026

8 min read

Global Audit AI Trends 2026: What Indian CA Firms Should Copy

ICAEW, Gartner, Thomson Reuters and CAQ all point in the same direction: audit AI is moving from demos to workflow, governance, data quality and talent expectations. What Indian CA firms should copy now.

26 Aug 2026

10 min read