Companies: SOPs your team will actually follow and control matrices your auditor will trust. CA firms: JustAudit, audit software that runs fully offline and collects nothing.
We write SOPs the way work really happens, then map every significant risk to a control, an owner and a test. You walk into audit season prepared, even relaxed.
Explore for companies → For CA Firms JustAudit. Your data stays yours.Working papers, CARO 2020 reporting and practice tracking on your own machines. One-time activation, then no internet needed. Nothing collected, ever.
Meet JustAudit →Mid-size companies professionalising fast and listed groups carrying IFC obligations get the same thing from us: documents that reflect how work really happens, written to be used rather than shelved.
Owners named, exceptions handled, versions maintained. We document treasury to financial close and everything between, in your house format or ours.
Every significant risk mapped to a control, an owner, an assertion and a test. Assertion-linked, test-ready, and written so a first-year article can run it without calling you.
IFC and ICFR aligned documentation, walkthrough support and gap closure, sequenced against your audit calendar so nothing lands in the last week.
We document the process as it is performed, not how the manual wishes it were. Expect questions, coffee and honest notes.
SOPs and RCMs drafted in your house format, mapped to risks and assertions. Plain words, clear owners.
Owners confirm, walkthroughs test reality, gaps get closed on paper first. Nothing is assumed.
Your team owns the documents, trained to maintain them without us. That is the point.
* From one recent listed-group engagement. Eight illustrative extracts follow in our house format: real structure, sample content, varied cycles. Client names are never disclosed.
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| TR-01 | Bank reconciliation | Cash balances misstated without detection. | BRS prepared by an officer independent of payments; reviewed by Finance Manager within two working days. | Existence | Daily |
| TR-02 | Payment release | Duplicate or fraudulent disbursements. | Maker and checker separated on the banking portal; dual authorisation above board-approved threshold. | Occurrence | Per transaction |
| TR-03 | Statutory dues | Interest and penalties on late payment. | Due-date calendar owned by Accounts; automated reminder triggered seven days ahead of each due date. | Completeness | Monthly |
| TR-04 | Bank guarantees | Guarantees lapsing or expiring unnoticed. | Live register reconciled quarterly against bank confirmations; renewals initiated thirty days early. | Rights & Obligations | Quarterly |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| PP-01 | Vendor onboarding | Fictitious vendors entering master data. | KYC documents verified and approval matrix signed off before vendor creation. | Existence | Per vendor |
| PP-02 | Purchase ordering | Unauthorised or duplicate purchase orders. | Requisition to PO workflow enforces delegation of authority; duplicates blocked before release. | Occurrence | Per transaction |
| PP-03 | Invoice processing | Payment for goods never received, or paid twice. | Three-way match of PO, GRN and invoice; unmatched invoices blocked from payment run. | Completeness | Per invoice |
| PP-04 | Vendor payments | Payments diverted to wrong bank accounts. | Bank-detail changes executed only on signed request verified by an officer independent of procurement. | Accuracy | Per change |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| OC-01 | Credit approval | Sales beyond approved creditworthiness. | Credit limits fixed per delegation matrix; system blocks orders breaching limits. | Occurrence | Per order |
| OC-02 | Despatch & invoicing | Revenue recorded for goods never despatched. | Invoice raised only against proof of despatch; cut-off tested at every period end. | Cut-off | Per transaction |
| OC-03 | Receivables review | Old receivables ageing unnoticed. | Age-wise statement reviewed weekly by CFO with documented follow-up ownership. | Valuation | Weekly |
| OC-04 | Credit notes | Revenue leakage through unjustified discounts. | Credit notes approved by Finance Head against original invoice reference only. | Accuracy | Per event |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| HP-01 | Joining & employee master | Ghost employees drawing salary. | Employee code created only against appointment letter and verified bank account; payroll locked after HR cut-off date. | Existence | Per joining |
| HP-02 | Attendance & leave | Payment for days not worked. | Attendance auto-fed into payroll; manual overrides require HR Head approval. | Accuracy | Monthly |
| HP-03 | Payroll disbursement | Salary released without review. | Preparer and reviewer both sign the payroll register before bank upload. | Completeness | Monthly |
| HP-04 | Statutory remittances | Late or short PF, ESI and TDS deposits. | Compliance calendar with dual sign-off before challan generation. | Timeliness | Monthly |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| IN-01 | Goods receipt | Goods accepted without order, or short receipts unnoticed. | GRN raised only against an approved PO; quantity and condition verified at the gate before acceptance. | Existence | Per receipt |
| IN-02 | Physical verification | Book stocks differing from physical. | Perpetual records counted on a cycle plan; differences investigated and adjusted under Finance Head approval. | Existence | Monthly cycle |
| IN-03 | Obsolescence review | Slow-moving stock carried above net realisable value. | Ageing and movement analysis reviewed quarterly; NRV provision proposed to management for approval. | Valuation | Quarterly |
| IN-04 | Issues & consumption | Materials issued without authorisation or recorded late. | Issues only against signed requisitions, posted to cost centres the same day. | Occurrence | Daily |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| PE-01 | Capitalisation decision | Revenue spend capitalised, or capital spend expensed. | Pre-approved capitalisation list and threshold applied; deviations require CFO sign-off. | Accuracy | Per transaction |
| PE-02 | Register reconciliation | Assets added or disposed outside the books. | Fixed asset register reconciled to the general ledger monthly; differences cleared before close. | Completeness | Monthly |
| PE-03 | Physical verification | Assets missing, idle or ghosted on the register. | Annual wall-to-wall verification with tagging; losses reported to the audit committee. | Existence | Annual |
| PE-04 | CWIP to PPE transfer | Depreciation delayed by projects left in CWIP after commissioning. | Completion certificate from the engineer triggers the transfer date and depreciation start. | Cut-off | Per project |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| ST-01 | Compliance calendar | GST, TDS, PF and ESI dues missed. | Due-date calendar owned by Accounts with reminders seven days ahead of each due date. | Timeliness | Monthly |
| ST-02 | Challan preparation & review | Wrong amounts or heads while depositing. | Challans prepared by one officer and reviewed by another before payment is released. | Accuracy | Monthly |
| ST-03 | Returns reconciliation | Books disagreeing with returns filed. | Ledgers reconciled to filed returns quarterly, with acknowledgements retained alongside. | Completeness | Quarterly |
| ST-04 | Interest & penalties | Late fees recurring without correction. | Every interest or penalty charged is reported to the CFO with cause and corrective step. | Occurrence | Per event |
| Ref | Activity | Risk | Key Control | Assertion | Freq. |
|---|---|---|---|---|---|
| FC-01 | Close timetable | Close drifting and reports arriving late. | Day-wise close calendar owned by the Controller; slippages flagged the same week. | Timeliness | Monthly |
| FC-02 | Reconciliations at close | Unreconciled balances hiding errors. | Banks, parties and inter-units reconciled within three working days of close; open items aged and reviewed. | Completeness | Monthly |
| FC-03 | Manual journals | Adjusting entries used to force results. | Manual journals need attached support and Finance Manager approval; post-close entries separately listed. | Occurrence | Per entry |
| FC-04 | MIS review before finalisation | Errors reaching statements unchallenged. | Budget versus actual variances beyond tolerance explained in writing before sign-off. | Presentation | Monthly |
Most audit software quietly copies your working papers to somebody else's server. JustAudit is the opposite. Built in Udupi for Indian audit practices, it installs on your machines and, after a one-time activation, never needs the internet again.
Client files never leave your office network. Encrypted at rest, merged on save, invisible to the internet.
Engagement-wise documentation to Standards on Auditing: lead sheets, annexures, sign-offs.
Clause-wise checklists that walk the report with you; nothing asserted without evidence.
Assignments, review notes and status visible to partners, private from everyone else.
Clause-wise 3CD as amended for the current year, beside the statutory audit, pinned to its year.
Enter the SA 320 benchmark once; thresholds follow and the misstatement schedule tests itself.
SA 700, CARO Annexure A and IFC Annexure B written from work already done. Ready to sign.
AES-256 encrypted engagements sit in a shared office folder; edits merge as each person saves. No server, no accounts.
Just Consultants is the sole proprietorship of Premananda Pai Kalsanka: nine years across statutory audits, internal audits, tax audits and consultations, now applied to process documentation, controls design and audit tooling from Udupi.
When you engage this firm, you get its proprietor on every call and every document. That is not scalability. It is accountability, and for this work that is the feature.
The next step is already underway: Just Consultants is converting into a One Person Company (OPC) — the same proprietor, the same accountability, now incorporated.
Email is fastest; we reply within one working day. Or just walk up to the third floor. The coffee is on us.
