Sample Template Example Internal Audit report & Mail format in word / doc form with complaint for Non cooperation from Manufacturing Company Factory Staff
Neetu Madam,
Today I have given report on our findings and observations in internal audit of some key areas to Mr. Amit Sana in the factory. No doubt report was delayed 12 days due to sad demise of my mother on 14th Nov in Jamshedpur but as the charge was taken by me personally alongwith my office staff when other CA Staff of my office could not obtain the papers as per my requirement. As all the things were in my knowledge therefore I had to personally give attention while preparing the report.
In the Initial stage when our staff started working I was conveying you the difficulties faced by them and by me personally but I gripped the areas after some time and simultaneously we started working on October and November 2017. I am sending the hardcopy of the report to you which contains major lacuna in the system and alternate ways to resolve these lacuna. So I hope the report to be discussed in the board meeting.
Today I have instructed my staff not to work after receiving Instructions from Mr. Amit Sana in the afternoon in the factory that you please not depute the person for further verification till the message is conveyed to you. He was not able to give me 15 minutes because he was surrounded by some self interested persons. Some of the self interest appears from my findings as below:
1) Mr. Raju Roy, the CEO had no courtesy of even a day during my visit in your factory to conduct the audit. The reason is not known because I had personally went to his chamber three times but each time he avoided me.
2) The situation of papers and files in the factory was in very bad condition when we started the audit work like loose GRN, no entry of GRN in register, unsigned GRN, unmanaged security, etc.
3) When we were repeatedly asking about quotations of vendors on the basis of which comparative chart is prepared and vendor is chosen till the date of submission of the report. We were not in receipt of the same.
4) Mr. Rajeev took alternate way to convey the directors and other senior executives through mail on 15/12/2017 that I am directing him to send me the details on some other matters like planning of fund, Payment schedules, Raw Material Planning for the day, issue of purchase indents, etc by sending 37 mails within 30 minutes from 4:10 pm to 4:41 pm and each mail containing several annexures just like I am the CFO or owner of the company because these things were irrelevant for our firm to draft the report or for any verification purpose
5) Today evening when I was sitting with Mr. G M Sunil Jhawar Technical head then he told me that he has received one mail from Mr. Ronit Kapoor to prepared GRN from Dec 2017 onwards as instructed by Internal auditor. How this false message was conveyed by using my firm name? I was shocked to see this mail because from the starting I was asking for GRN alongwith test report.
6) The second issue was when on 25th October 2017 I checked Register maintained in the security gate in which one register was found showing Outward and Inward Register. We took possession of this register to record the material sent outward for repair, maintenance or replacement like split ac, exhaust fan, motors, pump, and other costly items but inward column was blank except 4-5 entries in the Inward column. Then we asked Mr. Rajeev and Mr. Sanajy to prepare the list of items sent out of the factory and remark thereon about reason for non-receipt of the same because all the items sent were costly items and outward was from May, June for which no recording of inward was made. So it is clear-cut theft.
7) Mr. Rajeev become furious when rate difference was found in 1 PO of RSS4 of Akil Enterprises. (The PO Rate was 143/kg and the bill was raised at 150/kg VAT Extra in both cases). The overbilling was of Rs. 1,75,000/- for which we told them to raise debit note on the party or otherwise to explain to us to clear the reason for difference.
There were several other factors like at the time of Physical verification there was huge quantity difference when we compared the quantity from SAP and physical verification. We have included all these in our reports but why Mr. Ram Kapoor did not took interest is not clear to us.
Anyhow we had already taken risk at the time of security verification but we don’t hesitate at time of verification.
Now you are requested to please remit our professional fees as decided @ 1,50,000/ p.m. plus service tax from April to November 2017 plus 55000/- you had promised towards reimbursement of conveyance due to saving from our side on boarding & lodging of 2 persons in hotel on very first day. Besides this, we had given one month ago voucher of Rs. 5500/- approx on lunch for 2 days plus stationery purchased on instruction of Mr. Kareem Khan but we are not reimbursed this petty amount till today.
Today I have given report on our findings and observations in internal audit of some key areas to Mr. Amit Sana in the factory. No doubt report was delayed 12 days due to sad demise of my mother on 14th Nov in Jamshedpur but as the charge was taken by me personally alongwith my office staff when other CA Staff of my office could not obtain the papers as per my requirement. As all the things were in my knowledge therefore I had to personally give attention while preparing the report.
In the Initial stage when our staff started working I was conveying you the difficulties faced by them and by me personally but I gripped the areas after some time and simultaneously we started working on October and November 2017. I am sending the hardcopy of the report to you which contains major lacuna in the system and alternate ways to resolve these lacuna. So I hope the report to be discussed in the board meeting.
Today I have instructed my staff not to work after receiving Instructions from Mr. Amit Sana in the afternoon in the factory that you please not depute the person for further verification till the message is conveyed to you. He was not able to give me 15 minutes because he was surrounded by some self interested persons. Some of the self interest appears from my findings as below:
1) Mr. Raju Roy, the CEO had no courtesy of even a day during my visit in your factory to conduct the audit. The reason is not known because I had personally went to his chamber three times but each time he avoided me.
2) The situation of papers and files in the factory was in very bad condition when we started the audit work like loose GRN, no entry of GRN in register, unsigned GRN, unmanaged security, etc.
3) When we were repeatedly asking about quotations of vendors on the basis of which comparative chart is prepared and vendor is chosen till the date of submission of the report. We were not in receipt of the same.
4) Mr. Rajeev took alternate way to convey the directors and other senior executives through mail on 15/12/2017 that I am directing him to send me the details on some other matters like planning of fund, Payment schedules, Raw Material Planning for the day, issue of purchase indents, etc by sending 37 mails within 30 minutes from 4:10 pm to 4:41 pm and each mail containing several annexures just like I am the CFO or owner of the company because these things were irrelevant for our firm to draft the report or for any verification purpose
5) Today evening when I was sitting with Mr. G M Sunil Jhawar Technical head then he told me that he has received one mail from Mr. Ronit Kapoor to prepared GRN from Dec 2017 onwards as instructed by Internal auditor. How this false message was conveyed by using my firm name? I was shocked to see this mail because from the starting I was asking for GRN alongwith test report.
6) The second issue was when on 25th October 2017 I checked Register maintained in the security gate in which one register was found showing Outward and Inward Register. We took possession of this register to record the material sent outward for repair, maintenance or replacement like split ac, exhaust fan, motors, pump, and other costly items but inward column was blank except 4-5 entries in the Inward column. Then we asked Mr. Rajeev and Mr. Sanajy to prepare the list of items sent out of the factory and remark thereon about reason for non-receipt of the same because all the items sent were costly items and outward was from May, June for which no recording of inward was made. So it is clear-cut theft.
7) Mr. Rajeev become furious when rate difference was found in 1 PO of RSS4 of Akil Enterprises. (The PO Rate was 143/kg and the bill was raised at 150/kg VAT Extra in both cases). The overbilling was of Rs. 1,75,000/- for which we told them to raise debit note on the party or otherwise to explain to us to clear the reason for difference.
There were several other factors like at the time of Physical verification there was huge quantity difference when we compared the quantity from SAP and physical verification. We have included all these in our reports but why Mr. Ram Kapoor did not took interest is not clear to us.
Anyhow we had already taken risk at the time of security verification but we don’t hesitate at time of verification.
Now you are requested to please remit our professional fees as decided @ 1,50,000/ p.m. plus service tax from April to November 2017 plus 55000/- you had promised towards reimbursement of conveyance due to saving from our side on boarding & lodging of 2 persons in hotel on very first day. Besides this, we had given one month ago voucher of Rs. 5500/- approx on lunch for 2 days plus stationery purchased on instruction of Mr. Kareem Khan but we are not reimbursed this petty amount till today.
It was Mr. Kareem Khan who was
co-coordinating us each and every moment therefore we were there.
With Regards,
CA Viaml Sen
With Regards,
CA Viaml Sen
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