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ARTICLES
INTERNAL AUDIT
Taking the Challenge of Internal Audit Function in Stride: ICAI Initiatives - ICAI’s Internal Audit Standards Board.
From Risk to Opportunity – Accountants Need to Lead Enterprise Risk Management- Stathis Gould and Stuart Chaplin.
Agile Internal Audit – The need For Change in Traditional IA Methodology-CA. Amit Gupta, Rajiv Kelkar and CA. Ankur S. Gupta.
Risk-Based Approach in Internal Audit of Infrastructure Projects -CA. Kallol Bhattacharya.
Internal Audit in the Age of Data Analytics -ICAEW Online Assurance Resource.
Importance of Reengineering the Internal Audit Function – An Aid to Strengthen Governance -CA. R. Srivatsan.
FORENSIC AUDIT
Loan Frauds and Forensic Audit - CA. M. Sivaram Prasad.
GST
Goods and Services Tax Audit: An Overview - CA. Sushil Kr Goyal.
Analysis of the Scope of Audit and Auditors’ Responsibility under GST Law - Puneet Agrawal and Shambhavi Mishra.
GST Annual Return: An Overview - CA. Jitendra Varshney.
AUDITING
Examining Automation in Audit- Abigail Zhang, CPA Andrea M. Rozario and Dr. Miklos A. Vasarhelyi
CORPORATE AND ALLIED LAWS
Precautions to Be Taken by Professionals while Filing DPT-3 in MCA21 Registry -Bhasker Subramanian.
GLOBAL PERSPECTIVE
Professional Opportunities for Indian CAs in Netherlands and European Union: An Overview -CA. (Dr.) Vikas S. Chaturvedi.
Promoting Global Mobility through Qualification Reciprocity Arrangements.
INDUSTRY-SPECIFIC
A Primer on MSME Export Benefits - CA. A.H. Hariharan.
WOMEN-SPECIFIC
Woman Independent Director – A Step towards Inclusive Growth- CA. Sudha G. Bhushan.
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