21 requests across 7 cycles. Keep the Excel file as the live tracker and retain extraction filters with every report received.
Planning and governance
Appointment, scope, prior reports, policies, org chart and audit universe.
- Board or Audit Committee approved internal audit scope, periodicity and methodology
Source: Minutes / approval note | Owner: Company Secretary / CFO | Timing: Before kickoff - Current organisation chart, delegation of authority matrix and process-owner list
Source: HR / finance policy pack | Owner: CFO / HR | Timing: Before walkthrough - Prior internal audit reports, open ATR, statutory audit points and management letters
Source: Audit repository | Owner: Internal audit coordinator | Timing: Before risk scoring
Procure to Pay
Vendor master, purchases, GRN, invoices, payments, advances, GST/TDS/MSME and access.
- Vendor master with creation date, GSTIN, PAN, MSME/Udyam status, bank account and change log
Source: ERP vendor master export | Owner: Accounts payable | Timing: Opening request - Purchase requisition, PO, GRN and purchase invoice dump for the audit period
Source: ERP procurement and AP reports | Owner: Procurement / AP | Timing: Opening request - Payment register with voucher number, UTR, approver, beneficiary and payment mode
Source: ERP payment register / bank portal | Owner: Treasury / AP | Timing: Fieldwork week 1
Order to Cash
Customer master, credit, orders, dispatch, billing, collections, credit notes and receivables.
- Customer master with credit limits, GSTIN, payment terms, block status and change log
Source: ERP customer master | Owner: Sales finance | Timing: Opening request - Sales order, dispatch / proof-of-service, invoice and e-invoice / GST reporting dump
Source: ERP sales and GST reports | Owner: Sales operations / tax | Timing: Fieldwork week 1 - Receivables ageing, collection register, credit note listing and write-off approvals
Source: ERP AR reports | Owner: Receivables | Timing: Fieldwork week 1
Record to Report
Trial balance, GL, journals, reconciliations, close, provisions, reporting and tax ledgers.
- Trial balance, general ledger dump and chart of accounts for the audit period
Source: ERP finance reports | Owner: Controllership | Timing: Opening request - Manual journal listing with maker, approver, posting date, document date, narration and attachments
Source: ERP journal report | Owner: Controllership | Timing: Opening request - Balance-sheet reconciliation pack, close calendar and review sign-offs
Source: Close folder / ERP workflow | Owner: Controllership | Timing: Fieldwork week 1
Cash and Bank
Bank accounts, mandates, statements, BRS, receipts, payments, petty cash and deposits.
- Bank account list, bank mandates, authorised signatory list and bank portal users
Source: Treasury master / bank portal | Owner: Treasury | Timing: Opening request - Bank statements, cash book and bank reconciliation statements with ageing of open items
Source: Bank / ERP / BRS files | Owner: Finance operations | Timing: Monthly close pack - Petty-cash register, imprest approvals, cash count records and deposit slips
Source: Branch finance records | Owner: Branch finance | Timing: Fieldwork week 1
Statutory and tax compliance
GST, TDS/TCS, income tax, ROC, payroll statutory, notices, portals and DSC.
- Compliance universe with registration numbers, return owners, due dates, filing dates and challan dates
Source: Compliance calendar | Owner: Tax / secretarial | Timing: Opening request - GST returns, GSTR-2B reconciliation, ITC ageing, e-invoice reports and notices
Source: GST portal / reconciliation tool | Owner: Indirect tax | Timing: Fieldwork week 1 - TDS/TCS workings, challans, returns, Form 26AS/AIS tie-outs, ROC SRNs and payroll statutory returns
Source: Tax / MCA / payroll portals | Owner: Tax / secretarial / payroll | Timing: Fieldwork week 1
ITGC and report reliance
User access, privileged users, SoD, changes, backups, interfaces, logs and reports.
- Application and infrastructure user listings with role, privilege, status, last login and employee mapping
Source: ERP / application / AD exports | Owner: IT | Timing: Opening request - Change ticket register with request, approval, UAT, deployment, rollback and emergency-change review
Source: ITSM / change management system | Owner: IT applications | Timing: Fieldwork week 1 - Backup logs, DR test evidence, interface job logs, report logic / IPE list and audit-log settings
Source: IT operations reports | Owner: IT operations | Timing: Fieldwork week 1
