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Risk, Technology and AI Advisory - Chartered Accountants in Delhi

Finance now runs inside systems, and so do most of the controls that matter. A partner of the firm holds the Diploma in Information Systems Audit, and a substantial part of our public sector audit work has been conducted in SAP environments, where the evidence sits in the system rather than in a file.

The Institute of Chartered Accountants of India expanded the definition of management consultancy and other services in December 2025 to include artificial intelligence, among other areas. The services below sit within that definition.

Information systems audit

We review the controls around finance and accounting systems: user access and segregation of duties, authorisation limits and how they are enforced, change management, audit trails and their integrity, interfaces between systems, and the reports management relies on. The question is whether the system enforces the control or merely records that someone ignored it.

Controls in ERP environments

Where a business runs SAP or a comparable system, standard audit sampling tells you very little. We design testing around the system's own authorisation structure and exception reporting, and we examine the configuration rather than only the output.

Governance of artificial intelligence in finance

Where a business has begun using AI tools in accounting, reconciliation, document review or compliance, the governance questions are the same ones that apply to any control: who approves the output, what happens when it is wrong, whether there is a record of the decision, and whether the data put into the tool should have left the organisation.

We review how such tools are being used, what controls sit around them, and where the exposure lies. We do not build AI systems, and we do not advise on which product to buy.

Data readiness

Before any automation is worth attempting, the underlying records have to be consistent. We assess the state of master data, the consistency of ledger and party naming, and the reliability of the source systems, and we say plainly when the sensible step is to fix the records rather than to automate around them.

Process automation in finance and compliance

We advise on automating the repetitive parts of the finance and compliance calendar — reconciliation, return preparation, due date tracking and management reporting — using the tools the business already owns wherever possible.

Questions and answers for this page

What is an information systems audit? It is an examination of the controls within and around the systems a business uses, rather than of the transactions they produce. It covers user access and segregation of duties, authorisation, change management, audit trails, interfaces between systems, and the reliability of the reports management depends on.

Why does auditing in an ERP environment need a different approach? In an ERP system the control is enforced by configuration rather than by a signature on a voucher, and the audit trail is generated by the system itself. Testing has to examine how authorisations are configured and how exceptions are reported, rather than relying on a sample of documents.

Can a chartered accountancy firm advise on artificial intelligence? Yes. In December 2025 the Council of the Institute of Chartered Accountants of India expanded the definition of management consultancy and other services to include artificial intelligence, alongside areas such as forensic accounting and social impact assessment.

What should a business check before using AI tools in its accounting? Who reviews and approves the output before it is relied on, what happens when the output is wrong, whether a record of the decision is retained for audit, and whether the data being entered into the tool is permitted to leave the organisation. These are ordinary control questions, and the answers should exist before the tool is in routine use.