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Substantive writing from the firm,
on the work the firm does.

Partner-written articles on cost, control, audit, forensic, and finance operations — grounded in global frameworks (IIA, COSO, ACFE, ISACA) and in the regulatory environment in which our clients actually operate.

Latest

Process & SOP Design

Reading SOPs that have stopped working: a partner's diagnostic.

Seven signals that a Standard Operating Procedure is no longer operating as designed — and an honest path to remediation that does not involve rewriting the manual.

Randhir Kumar Lal
By Randhir Kumar Lal
CMA · CIA · CISA · CFE
9 min read  →

More from the firm

IT, ERP & Automation

Designing controls for SAP and ERP: where finance teams systematically lose money.

A CISA-trained framework on the seven categories of recurring ERP control failure that produce direct financial leakage — grounded in COSO Internal Control and the Companies Act ICFR requirements.

By Randhir Kumar Lal · CMA · CIA · CISA · CFE 11 min read

Statutory Compliance · GST

The ITC mismatch problem: what crore-scale losses look like in a Tally-vs-SAP world.

A partner-written framework on the recurring categories of input tax credit loss in mid-cap and listed Indian businesses — anchored to Section 16(2)(aa), Rule 36(4), and the operational reality of multi-state GST.

By Randhir Kumar Lal · CMA · CIA · CISA · CFE 10 min read

Audit Practice Development

What the 2024 Global Internal Audit Standards mean for the Head of Audit running a global function — and where the partner-led co-source model fits.

A peer-level brief on conformance with the IIA's 2024 Global Internal Audit Standards, the five new pressure points for a Chief Audit Executive, and an honest view on where in-house capability ends and a credible co-source partner begins.

By Randhir Kumar Lal · CMA · CIA · CISA · CFE 11 min read

Finance Operations

Building a finance back-office that scales: in-house against KPO economics.

A layer-by-layer view through the five tiers of a finance function — with an honest call on what to retain in-house and what to outsource at each level.

By Randhir Kumar Lal · CMA · CIA · CISA · CFE 10 min read

Forensic & Procurement

Seven red flags procurement teams routinely miss in vendor due diligence.

A CFE-trained framework, drawing on Benford's Law, the Fraud Triangle, Albrecht's Fraud Scale, COSO ERM, and the Companies Act 2013, for identifying vendor patterns that a routine empanelment process is not designed to detect.

By Randhir Kumar Lal · CMA · CIA · CISA · CFE 10 min read

Cost Optimisation

Where three to eight percent of EBITDA hides in capex-heavy businesses.

A field-tested framework for identifying recoverable margin in malls, multiplexes, manufacturing, and process industries — without intervening in the customer experience or the people line.

By Randhir Kumar Lal · CMA · CIA · CISA · CFE 9 min read

If any of these articles speaks to a problem you are working on, the next step is a confidential conversation.

Directly with the partner. Thirty minutes. No proposal cycle. Either the firm is the right fit for the work, or we will say so.

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