Generate an Excel workbook for logistics internal audit: inbound GRN, dispatch, POD, freight billing, inventory custody, e-way bills, fleet, fuel, tolls, claims and WMS/TMS controls.
| Area | Risk | Control | Test | Evidence | Cadence |
|---|---|---|---|---|---|
| Inbound GRN and put-away | Goods are received, short-received, damaged, substituted or stored without accurate GRN and inventory evidence. | PO/ASN to GRN matching, QC/damage review, put-away confirmation and exception approval. | Match sampled receipts to PO, ASN, gate entry, weighment, GRN, QC note and bin update. | PO, ASN, gate entry, weighbridge slip, GRN, QC note, damage report, put-away scan and stock ledger. | Weekly / Monthly |
| Outbound dispatch and POD | Shipments are dispatched, billed or closed without delivery proof, correct quantity or customer acceptance. | Dispatch release, pick-pack-scan, e-way bill linkage, POD tracker and delivery exception review. | Trace sales order to pick list, invoice, e-way bill, transporter docket, POD and shortage/claim closure. | Sales order, pick list, packing slip, invoice, e-way bill, LR/docket, POD and shortage note. | Weekly |
| Freight billing and rate cards | Freight, demurrage, detention, loading or accessorial charges are billed outside contract terms. | Approved lane-rate master, slab/vehicle master, trip-sheet review and extra-charge approval. | Recompute transporter invoices by lane, slab, distance, vehicle type and approved extra charges. | Transporter contract, rate card, LR, trip sheet, GPS/gate timestamp, invoice and approval note. | Monthly |
| Inventory custody and cycle count | WMS/ERP stock differs from physical goods because of shrinkage, damage, expiry, obsolete stock or unauthorised movement. | Location stock ledger, cycle count plan, stock adjustment approval and damage/expiry review. | Count selected SKUs by location and review negative stock, adjustments, write-offs and shrinkage trend. | WMS/ERP stock ledger, bin card, count sheet, adjustment log, damage/expiry report and approval. | Monthly / Quarterly |
| E-way bill and e-invoice | Goods move without valid e-way bill, correct Part-B details, invoice linkage or dispatch reconciliation. | E-way bill generation control, Part-B vehicle update review, cancellation/expiry review and invoice matching. | Match sampled dispatches to tax invoice, IRN where applicable, e-way bill, Part-B update and vehicle details. | Tax invoice, IRN/e-invoice where applicable, e-way bill, Part-B log, vehicle details and dispatch register. | Weekly / Monthly |
| Fleet fuel tolls compliance | Owned or dedicated fleet fuel, toll, maintenance, permit, insurance, PUC or fitness evidence is expired or unsupported. | Vehicle master, compliance calendar, fuel card review, maintenance approval and trip-to-toll reconciliation. | Match trips to fuel, toll and route data; review mileage variance and vehicle compliance validity. | Vehicle master, RC, permit, insurance, PUC, fitness certificate, fuel card, FASTag/toll report and trip log. | Monthly |
| 3PL SLA and customer billing | Storage rent, handling, pick-pack, minimum guarantee, SLA penalties or customer charges are computed from weak activity data. | Contract/SLA master, activity-rate master, monthly activity reconciliation and credit note approval. | Recompute storage and handling charges from WMS activity; review SLA penalties and billing reversals. | Customer/3PL contract, SLA report, WMS activity log, storage ageing, billing working and credit note. | Monthly |
| Returns reverse logistics claims | Returns, rejects, damaged goods, insurance claims or customer claims are not recorded, valued or settled accurately. | Return authorisation, reverse GRN, damage assessment, claims tracker and disposal approval. | Trace returns to original invoice, return LR, reverse e-way bill where applicable, credit note and claim closure. | RMA, return LR, reverse e-way bill where applicable, return GRN, credit note, damage report and claim file. | Monthly |
| WMS/TMS access and masters | Users can change rates, stock, routes, POD status or shipment closure in WMS/TMS without review. | Role-based access, leaver review, master-change approval and audit-log monitoring. | Review WMS/TMS users, leavers, privileged roles, shared IDs, master changes and stock/shipment overrides. | User list, role matrix, HR exit list, master-change log, approval ticket and audit-log extract. | Monthly / Quarterly |
Use this with the logistics internal audit checklist, the RCM builder and the monitoring rules repository.
Logistics internal audit is strongest when movement evidence and finance evidence are tested together. The workbook connects receiving, storage, dispatch, POD, freight billing, GST movement records, fleet cost, claims and system access to practical RCM rows.
The Excel export gives auditors separate sheets for engagement scope, RCM rows, shipment/POD samples, freight-rate testing, inventory count, e-way bill compliance, fleet/fuel/toll testing and monitoring exceptions. Tailor it to lanes, warehouses, contracts and approved audit scope.
A CA firm is reviewing a 3PL warehouse and transport operation with multiple distribution centres and dedicated vehicles.
