Vikas Sharma

Internal audit of payroll and human resources: employee master data, attendance and leave, payroll processing, statutory deductions, full and final settlements and segregation of duties4 Oct 2026 Internal audit of sales and receivables: the order-to-cash cycle, pricing and discount approvals, credit limits, dispatch and invoicing controls, collections and revenue leakage tests4 Oct 2026 Internal audit of procurement and inventory: the purchase-to-pay cycle, key controls, tests an internal auditor runs, red flags and how findings are reported4 Oct 2026 SIA 520 and SIA 530: internal auditing in an information technology environment and the internal audit of third party service providers4 Oct 2026 SIA 360, SIA 370 and SIA 390: communication with management, reporting the results of an internal audit and monitoring and reporting of prior audit issues4 Oct 2026 SIA 5 and SIA 6: sampling and analytical procedures in an internal audit - designing the sample, sampling risk, evaluating results and using ratios and trends as audit tools4 Oct 2026 SIA 310, SIA 320, SIA 330 and SIA 350: planning an internal audit assignment, obtaining evidence, documentation and working papers, and review and supervision of the work4 Oct 2026 SIA 210, 220, 230, 240, 250 and SIA 7: managing the internal audit function, the overall internal audit plan, objectives and the audit charter, using an expert, communication with those charged with governance and quality assurance4 Oct 2026 SIA 110, SIA 130, SIA 140 and SIA 150: the nature of assurance an internal auditor gives, and the internal audit of risk management, governance and compliance with laws and regulations4 Oct 2026 SIA 120, Internal Controls: what internal controls are, the internal auditor's responsibilities, evaluating design and operating effectiveness, and how this sits with internal financial controls under the Companies Act4 Oct 2026 Standards on Internal Audit: the framework governing internal audits, the basic principles, the list of SIAs and how ICAI makes them mandatory4 Oct 2026 Data analysis and digital evidence in forensic work: FAIS 410 on applying data analysis and FAIS 420 on gathering evidence in the digital domain, chain of custody and working with experts4 Oct 2026