SUDARSHAN KUMAR

Client Name: Defsys Solutions Pvt Ltd.|Sunvisors India Pvt. Ltd.

Procure-to-Pay (P2P)

• Audited vendor onboarding, master data controls, purchase requisitions, POs, GRNs, invoicing, and payments.
• Evaluated pricing controls, approval matrices, and compliance with procurement policies.
• Identified risks related to duplicate vendors, excess pricing, and process deviations.

Stores and Inventory Management.

• Audited raw materials, WIP, finished goods, packing materials, spares, and consumables.
• Conducted physical verification, inventory aging, and valuation checks.
• Reviewed FIFO/FEFO compliance, slow-moving, and obsolete inventory controls.

PPC and Production

• Conducted production audits covering shop-floor controls, batch processing, line balancing, and output reconciliation.
• Reviewed planned vs. actual production, yield ratios, rejection levels, and downtime analysis.
• Verified material consumption against the BOM, standard vs. actual usage, and process losses.
• Assessed production efficiency, capacity utilization, and adherence to SOPs.
• Review monthly and weekly production plans, scheduling, and material planning.
• Reviewed coordination between PPC, stores, production, and dispatch.

Quality Management.

• Reviewed incoming, in-process, and final quality inspection controls.
• Audited rejections, rework, scrap, deviations, and corrective action processes.
• Assessed the quality impact on production efficiency, cost, and customer complaints.

Maintenance

• Audited preventive and breakdown maintenance programs.
• Reviewed machine uptime, downtime analysis, spare consumption, and AMCs.
• Evaluated maintenance effectiveness in relation to production continuity, and asset life.

Logistics and Dispatch

• Audited inbound and outbound logistics processes.
• Reviewed freight contracts, transporter performance, freight bills, POD, and e-way bills.
• Identified risks of transit losses, delays, and documentation gaps.

Human Resources and Payroll.

• Audited attendance systems, payroll processing, overtime, and contract labor payments.
• Verified compliance with PF, ESI, bonus, gratuity, and labor laws.
• Reviewed manpower deployment vis-à-vis production requirements.

Fixed Assets Management.

• Audited capex planning, approvals, capitalization, CWIP, and depreciation.
• Verified physical existence, tagging, and utilization of plant and machinery.
• Reviewed controls over asset disposal and impairment.

Order-to-Cash (O2C)

• Audited sales order creation, credit checks, dispatch, invoicing, and collections.
• Reviewed pricing, discounts, revenue recognition, and customer outstanding controls.

Finance & Accounts / ICFR.

• Reviewed month-end close activities, including journal entries, provisions, reconciliations, and MIS.
• Evaluated compliance with Ind AS 116 (Leases) and Ind AS 36 (Impairment of Assets).
• Assessed CSR compliance, covering shortfall, spending, disclosures, and governance.
• Tested and evaluated internal financial controls (ICFR) over financial reporting processes.

Audit Governance and Reporting

• Prepared risk-based audit plans, process flowcharts, and risk-control matrices.
• Drafted high-impact audit reports with root-cause analysis, and practical recommendations.
• Presented findings to plant heads, operations leadership, and senior management.
• Conducted follow-up audits to ensure the closure of observations.

Client Name: Rohan Motors, Ltd.

Executed stock audits across multiple branches, prepared and reconciled inventory statements, and consolidated cash certificates to ensure financial accuracy and compliance.

Accurately prepared balance sheets for several companies and NGOs.
Filed all monthly and annual GST returns ensuring compliance with tax laws.
Handled diverse income tax returns to maintain fiscal responsibility.
Managed timely filing of monthly TDS, ESI, and PF returns.
File transfer pricing return (Form 3CEB) and FLA returns.

Client Name: Maharashtra State Power Generation Co. Ltd (Mahagenco)

Lead a team of auditors, including articles and semi-qualified professionals, to conduct internal audits across P2P, O2C, Stock, Logistics, Finance and Accounts, HR, PPC, Quality, Maintenance, and other functions; identify control gaps, prepare and discuss audit observations with department heads and the General Manager, and deliver final reports with actionable recommendations for process and control improvements.

Client Name: InterGlobe Aviation Limited.

Reviewed RCS and Non-RCS ticket bookings, identified Non-RCS tickets sold on RCS routes, and calculated excess revenue from such sales.