An information-system audit examines the IT environment that produces the books and the returns: access, change management, backup, automated calculations, and the bridge between the application and the general ledger. For many Hyderabad companies the risk is not a missing voucher; it is an unreviewed user, an Excel overlay, or a GST utility that does not match the invoice register.
N Avinash and Associates runs IS-audit procedures as part of assurance and IFC work, and as a standalone assignment where the board, a bank or a group auditor has asked for a systems review. Findings are written in operational language — who has access, what can be changed without approval, whether the backup has ever been restored — so management can act without a separate translation layer.
Scope of work
- IT general controls: access provisioning and revocation, privileged users, password and authentication rules
- Change management on accounting, billing and payroll applications
- Backup, restoration tests and business-continuity notes relevant to financial reporting
- Application controls on billing, inventory, TDS and GST computations
- Interface and spreadsheet-risk review where the GL depends on extracts
- Cyber and data-handling observations that affect books, 65B-style evidence or confidentiality of client data
- IS-audit report with a graded issues list and a retest plan
The assignment is scoped to the stack the company actually uses — Tally, a mid-market ERP, a billing add-on, a payroll SaaS — not to a data-centre questionnaire copied from a bank. Walkthroughs are done with the person who runs the module, then tested on a sample of transactions that already sit in the audit or tax file.
Companies in Shaikpet and west Hyderabad that have grown onto multiple systems, or that must give a systems note to a statutory auditor or a concurrent bank auditor, use this work so the IT story and the ledger tell the same thing.