Human factor in audit

Copied below is my response to an article on "Human factor in audit" (The Hindu Business Line, July 25) published today M G Warrier Media Response July 25, 2023 Human factor in audit This refers to the article "Don't dilute the human factor in audit" (July 25). The short write-up covers multiple issues affecting regulation, supervision and audit. These three limbs are mutually dependent and the real problems have roots in the inefficient and unprofessional transition from hard ledgers and paper vouchers to today's paperless offices. The migration was seen as a magic to reduce headcount in offices, which it really wasn't, if the workforce necessary for giving software and hardware support and related work was reckoned. The worst affected lot included supervisors and auditors, as the software didn't have the support system to answer the questions for which they were seeking answers. Anand's note raises very relevant dilemmas which need to be addressed by stakeholders sooner than later. M G Warrier Mumbai


Popular posts from this blog


The King of Ragas: Sankarabharanam