Features
Everything from the audit plan to the Audit Committee
Brahvex covers the full internal-audit cycle in one platform, so your team spends its time on judgement, not on chasing files.
01 · Plan
Audit universe and work programs
Start every audit from a proven work program
21 audit areas, 126 sub-processes and 274 work-program steps, each with the key control and the audit test procedure. Written with reference to the ICAI Standards on Internal Audit, the Companies Act 2013 (including internal financial controls), RBI directions for NBFCs and HFCs, GST, TDS, labour codes and BRSR.
21 audit areas
Core, NBFC/HFC, manufacturing and specialist areas — from procurement to ESG. Add the areas that matter to your organisation.
Audit lifecycle
Planning, field work, reporting and closed stages, a lead auditor, period covered and progress calculated from the work program.
Work-program tracking
Mark each step not started, in progress, done or not applicable, with remarks, who updated it and when.
Evidence requests
PBC lists with owners and due dates. Auditees upload files securely; overdue requests are flagged.
02 · Test
28 full-population analytics tests
Upload extracts from SAP, Oracle, Microsoft Dynamics, Tally, loan systems or HR systems as Excel or CSV, using 23 ready templates. Column names are matched automatically. Each red flag comes with the evidence rows, the exposure in ₹, a severity and a root-cause template.
Procure-to-pay
- Duplicate vendor invoices
- Vendor bank account or PAN matching an employee
- Split purchase orders below the approval limit
- Payments without goods receipt
- Duplicate vendor master records
- Vendors matching related parties
Finance & treasury
- Benford's law on vendor payments
- Round-sum vendor payments
- Journal entries on Sundays, holidays or after hours
- Journal entries where the maker is also the checker
- Stale bank reconciliation items
- Aged capital work-in-progress not capitalised
Inventory
- Negative stock balances
- Non-moving inventory
Lending (NBFC / HFC)
- Sanction and disbursal within hours
- Disbursal exceeding the sanctioned amount
- Shared borrower mobile numbers or addresses
- Deviation-rate outliers by underwriter or branch
- Unexplained DPD roll-backs
- Cash receipts of ₹2 lakh or more (section 269ST)
People & IT
- Salary paid after exit
- Ghost-employee indicators
- ERP access not revoked after exit
- Segregation-of-duties conflicts
- Duplicate travel and expense claims
Sales & customers
- Credit notes after quarter-end reversing quarter-end sales
- Sales beyond the approved credit limit
- Complaints resolved beyond the turnaround time
03 · Re-underwrite
Re-credit review for NBFCs and HFCs
Load your Board-approved credit policy and delegation of authority once. Brahvex re-computes each sampled loan file and compares it with the policy version in force on the sanction date.
- Bureau score, FOIR with obligations from the bureau report, LTV with RBI housing-loan slabs and stamp duty excluded from cost
- Lower-of-two valuations, age at maturity, business vintage, bank-balance-to-EMI, ITR versus GST turnover
- Legal and technical clearance, KYC and dedupe, disbursal versus construction stage
- Sanctioning authority and deviations approved at the right level
- Grades A to D, findings in plain English, and an observation raised in one click
04 · Report
Observations that stand up in the boardroom
Voice-to-Report
Dictate or paste field notes; get a precise observation in Condition, Criteria, Cause, Effect and Recommendation form, with grammar corrected and figures kept exactly as given. Speech and language models run on the server; nothing is sent to outside AI services.
Observation workflow
Draft, manager review, issue to the owner, management response, action plan and target date, implementation and closure after retest — with a dated history of every step.
Board, management and auditee packs
Generate editable PowerPoint decks, PDF board packs or Word reports for three audiences, built from live observations, red flags, re-credit results and action-taken status.
05 · Follow up
Collaboration that stays inside the platform
Chat and secure mail
Conversations between auditors and auditees, linked to audits and observations, with encrypted attachments. Nothing is sent by outside e-mail.
Action-taken reports
Owners update progress; overdue actions are highlighted on the Command Centre and in the Board pack.
Command Centre
Audits in progress, open observations by rating, risk heat map, audit-plan progress, latest red flags and readiness for the next Audit Committee meeting.
06 · Administer
Roles, access and control
Seven roles
Chief Internal Auditor, Audit Manager, Field Auditor, Auditee, Senior Management, Audit Committee / Board and IT Admin — each sees only what the role needs.
Sign-in security
Two-factor sign-in with authenticator apps, account lockout after repeated failures, and temporary passwords that must be changed at first sign-in.
Cloud or on-premise
Use Brahvex as a subscription, or install it on your own servers — including data centres without internet access.
See Brahvex on your own audit plan.
A walkthrough on sample data from your industry: audit universe, analytics, re-credit and the board pack.