Internal controls, IT audit and data protection
Where accounting systems meet audit and regulation — internal financial controls reporting, IT general controls, the audit trail requirement, and readiness for the DPDP obligations.
3 articles · written and reviewed by CA K Sanjay Bhargav, Chartered Accountant
DPDP Rules: What Applies to Your Company, and When
The Digital Personal Data Protection Rules are notified and the clock is running. The phased dates, what full compliance actually requires, and what is worth doing in the window that remains.
Is IFC Applicable to Your Private Company? A Decision Tree
Your auditor has asked about internal financial controls. Whether the reporting requirement actually applies turns on three alternative tests — and on one proviso that a single late ROC filing can trip.
Your Auditor Wants User Lists and Backup Logs. Here's Why
Access, change management, development and operations — what is examined in each, why a shared admin login undermines an entire audit, and where the audit trail rule fits in.
Other topics
- Tax notices and assessments
- Business tax, audit and filing
- GST — registration, returns and credit
- Foreign income, RSUs and ESOPs
- NRI money, property and repatriation
- Foreign-owned companies in India
- Bank finance and company compliance
- Service exports, GCCs and professionals
- Manufacturing and industry
- Real estate, JDAs and development
- The Income-tax Act 2025 transition
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