Internal Auditor

Role Overview : We are looking for an Internal Auditor (Financial) to independently review the accounting, statutory compliance, and books across all three Arcot Group entities, Arcitech AI Solutions Pvt Ltd (India), Arcitech FZCO (UAE), and Arcitech LLC (US, Delaware). This role exists so that errors, control gaps, and compliance risks are caught internally quietly, quickly, and cheaply before external auditors, tax authorities, or regulators find them.

The scope is India-heavy. India is our largest entity and the deepest statutory jurisdiction (GST, TDS, e-invoicing, 26AS, Companies Act, ROC filings), so most of your time will be spent auditing Indian books and filings. UAE (VAT, corporate tax) and US (federal / state) audits are periodic lighter cadence but still owned by this role.

Key Responsibilities

Indian Statutory & Books Audit

• Review monthly GSTR-1 / GSTR-3B filings for classification accuracy, reconciliation with books, and portal filing status.
• Audit TDS deductions on payments and Form 26AS reconciliation for receipts — catch mismatches and unclaimed credits.
• Test e-invoicing coverage on applicable invoices; sample IRP portal records against Tally.
• Review ROC / MCA filings, board resolutions, and statutory registers for timeliness and completeness.
• Test revenue recognition, provision entries, and accruals in the Indian books.

Audit Planning & Test Execution

• Build a monthly / quarterly audit plan aligned with statutory cycles and Group Accounts Manager priorities.
• Define scope, entity, period, materiality, and sample size before starting each test.
• Execute tests on schedule; flag capacity issues to the Group Accounts Manager early.
• Adjust the plan when high-severity findings redirect priorities.

Findings, Follow-Up & Closure

• Document every finding with severity classification (Critical / High / Medium / Low), evidence, and specific corrective action recommendation.
• Maintain a live findings register across all entities open findings, owners, target closure dates.
• Follow up with owners as target dates approach; escalate overdue findings to the Group Accounts Manager.
• Verify evidence of fix before marking a finding closed, not just verbal confirmation.
• Flag recurring findings as systemic control gaps, not just as isolated issues.

Working Papers, Documentation & Evidence

• Maintain organized working papers for every audit test, scope note, samples, evidence, findings, recommendations.
• Cross-reference findings to source documents and applicable statutory rules or standards.
• Keep a clean, searchable audit archive per entity and per cycle.
• Hand over documentation to external auditors when required, without last-minute reconstruction.

UAE & US Financial Audit (Secondary)

• Execute periodic audits of UAE books (VAT filings, corporate tax where applicable, bookkeeping accuracy).
• Execute periodic audits of US books (federal / state sales-tax treatment where applicable, GL accuracy).
• Coordinate with external UAE / US advisors on scope where required.
• Identify inter-company / cross-entity findings when they exist.

Reporting & Communication

• Produce monthly audit reports for the Group Accounts Manager summarizing findings, closures, and open items.
• Communicate findings straight and unfiltered, backed by evidence.
• Build a professional working relationship with the Accounts team — firm findings, no personal attack.
• Stay current on GST / TDS / Companies Act / audit-standard changes; notify the team of relevant updates.

Required Skills & Experience

• Experience: 2–5 years in internal audit, statutory audit, or financial audit — preferably including articleship at a CA firm
• Qualification (must-have): CA Inter or CMA Inter cleared, minimum. CA-qualified or CMA-qualified strongly preferred
• Indian statutory audit depth (must-have): hands-on with GST classification review, TDS reconciliation with Form 26AS, e-invoicing sampling, and ROC / statutory filing review
• Working paper standards (must-have): understands audit sampling, materiality, evidence documentation, and cross-referencing per audit standard
• Tally Prime: comfortable reading Tally ledgers, extracting reports, and cross-referencing entries with supporting documents
• Excel / Google Sheets: comfortable with reconciliations, pivot tables, VLOOKUP / basic formulas
• Independence & judgment (non-negotiable): willing to raise findings straight, without softening them for relationship reasons
• Communication: clear written English — audit reports, findings, follow-up emails; verbal communication clear enough to discuss findings with the Accounts team professionally
• Attention to detail: audit work has no tolerance for sloppy sampling or missed evidence
• Ownership: able to plan tests, execute independently, and close loops on findings without hand-holding
• Learning mindset: willingness to learn UAE VAT audit and US financial audit on the job under the Group Accounts Manager’s guidance.