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D Somani & Associates · Chartered Accountants

Audit beyond the audit.

A practice built around internal audit, risk advisory, continuous control monitoring, financial due diligence, international taxation and FEMA - for promoters who want their auditor to think with them, not just sign with them.

What our internal audit returns to our clients

Audit, measured in outcomes.

₹5 Cr+
Direct cash recoveries identified and recovered for our clients
₹15 Cr+
Total financial impact flagged across engagements
100%
Engagements led personally by the founder

Numbers cumulative to date. Recoveries and impact are net of management's acceptance.

Why our internal audit reads differently

"A risk-based audit checks whether the wheels are turning. We are paid to ask whether the cart is going in the right direction."

Our internal audit programmes are designed for promoters and audit committees who want a watchdog that does more than tick controls: one that benchmarks the process, flags compliance risk and proposes the structural change that closes the gap. Read our full view →

How we engage

Four steps from brief to outcome.

01

Brief

One scoping call. We agree the risk universe, the calendar and the people. No fieldwork yet.

02

Field

Walk-throughs first, then analytics on full populations. Validated with process owners as we go.

03

Report

One readable report. Executive summary fits a page. Root cause, not just symptom.

04

Follow-through

We sit with the audit committee for the close-out. We return next quarter to see if it stuck.

Continuous control monitoring

Controls, tested every cycle. Not once a year.

An annual audit sees a control once. A monitoring programme watches it every cycle - three-way matches, duplicate vendor bank accounts, segregation-of-duties conflicts, off-hours journal entries - run on full populations from your ERP, with exceptions triaged while they are still small. How we build it →

0
controls tested this cycle
0
operating effectively
0
exceptions flagged for triage

Illustrative simulation of a monitoring cycle, for general information. Actual engagements run on client ERP data under an agreed scope.

A signature finding

What four weeks of labour-cost audit at a manufacturer uncovered.

The brief was a focused labour-cost analysis at a mid-sized manufacturing company.

In the first two weeks, our contractor-rate reconciliation surfaced an overpayment to the labour contractor of roughly ₹85 lakhs, billed at rates that no longer matched the renegotiated contract.

In the third week, the payroll review uncovered something the company had not seen. The HR head had been drawing salaries against ghost labour entries. Over the prior twelve months, the leakage came to about ₹35 lakhs.

What the audit committee received was a one-page note, the recovered amount on the contractor side, and one structural recommendation: pre-payroll headcount reconciliation against gate-pass data, every cycle.

Sector, names and figures structurally adjusted where needed to preserve client confidentiality.

From the founder
CA Dheeraj Somani, Founder & Proprietor
"I started this firm because I wanted to do internal audit the way I'd been trained to read it - for what it changes in the business, not for what it ticks off in the file."
CA Dheeraj Somani · Founder & Proprietor · Read the full letter →
Get in touch

For a professional conversation, write to info@dsomani.in.

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