Andrometiq

"Sales are up. Where is the cash?"

We identify revenue leakage, control cost, protect assets and unlock working capital.

Internal audit is not a certificate. It is the discipline of asking, transaction by transaction, whether the business's controls actually held — and doing something about it where they didn't. The people who lead this practice have completed 100+ internal and process audits across their careers, reviewing and protecting ₹50Cr of business value and financial exposure.

Below is the full list of audits we run, the symptoms each one answers, and what we have found before. What we bring is what a list cannot: the judgment to know where to look, and the follow-through to make findings stick.

The audit catalogue

Thirteen symptoms. Read down the left column until you recognise your own.

Every one of these audits exists because an owner described the symptom first. The names are ours; the symptoms are theirs, kept in their own words.

What you're seeingWhat's usually behind itThe audit that answers it
Sales increase, cash flow decreasesMoney blocked in billing, deductions, overdue receivables or collection follow-upOrder-to-cash (O2C) audit + receivables review
Gross profit stable, net profit weakHidden cost sitting in wastage, wrong valuation, overhead absorption or process lossInventory valuation + costing review
ERP reports available, decision-making weakData exists but never becomes reliable management insightEnd-to-end process audit + management-reporting (MIS) review
Customer, product, job-work or vendor-side lossProfit leaking in buyer, style, lot, job-work vendor or material-receipt flowProcess audit + third-party-manufacturing (TPM / job-work) audit
Pre-budget available, post-completion profit never reviewedQuoted cost never compared with actual cost and shipment realisationO2C audit + costing review
Repeated production delaysPlanning errors, material delay, job-work delay, labour issues or machine bottlenecksProduction audit
Consumption regular, purchase cost increasingSupplier rate variation, weak comparison or approval gapsProcure-to-pay (P2P) audit + purchase-rate analysis
Accumulated losses in rejection, rework, seconds and shortageHidden operational losses eating actual profitabilityProcess audit + cost-leakage review
Job-work material sent, recovery not fully trackedSent, received, process loss, balance stock and recovery never fully reconciledTPM / job-work audit
Best price not benchmarked with market standardPurchase price sitting above market; supplier comparison weakP2P audit + rate benchmarking
Vendor advances, debit notes, credit notes and old balances unclearThe supplier balance not reflecting the real payable positionPayables + vendor-reconciliation review
Book stock reliability doubtfulPhysical stock, book stock and valuation not fully matchingInventory audit + valuation review
Recurring losses without clear responsibilityProcess ownership, approval responsibility and control checkpoints unclearProcess-control + responsibility review

Our methodology for each of these is published below. Other proprietary methods are applied where the engagement calls for them.

The fourteenth symptom

Where most engagements start

Some owners arrive with no single symptom. Just the ask: "I need a 2–3% improvement in profit. Where is it?"

The Diagnostic Business Audit is built for exactly that question. We review the business end to end, find the priority areas where correcting leakage will actually move profitability, and hand you the list — ranked, with what each area needs. From there you choose what to fix, and with whom.

It is the smallest way to engage us, and the fastest way to find out what working with us is like.

Start with the diagnostic
What we've caught

The scenarios

Across 100+ internal audits, the people who lead this practice identified the control risks below and put the fixes in — ₹50Cr of strategic business value reviewed and protected across revenue, procurement, working capital, leakage, automation and compliance. The companies stay unnamed; the scenarios are the point — you will recognise some of them.

Revenue protection — ₹14Cr.

Weak customer credit limits left receivables exposed. We established maker-checker credit approval, putting a second pair of eyes between an order and the risk.

Purchase cost savings — ₹7Cr.

Single-vendor dependency was quietly driving procurement cost up. We introduced competitive sourcing on a 50:30:20 vendor-allocation strategy.

Working-capital release — ₹15Cr.

Aged inventory had business funds locked in stock nobody was watching. We implemented structured consumption and liquidation plans.

Leakage prevention — ₹6Cr.

Unauthorised payments created financial leakage risk. We strengthened approved-beneficiary validation, so money moves only to vetted hands.

Control automation — ₹3Cr.

Manual production tracking limited operational visibility. We initiated a QR-based production MIS — live data instead of end-of-day guesses.

Compliance strengthening — ₹5Cr.

Job-worker legal and EHS gaps created compliance exposure. We wrote mandatory compliance clauses into every agreement.

Total strategic business value reviewed and protected — ₹50Cr. The figure is an indicative allocation of value and exposure reviewed — not booked profit or realised savings.

The tax notice that was wrong

A tax department notice arrived demanding ₹3.02Cr. The notice was wrong — but proving a notice wrong is not a matter of saying so. We matched everything: every record the assessment touched, line by line. The disputed liability came down from crores to tens of lakhs — a fraction of the original demand. The difference between those two numbers is what a complete, defensible set of records is worth on the day someone official disagrees with you.

Methodology

What we look at

Every business already runs these processes. This is what we examine inside each.

Under purchases

Vendor selection and rate approval · purchase order against GRN against invoice · rate and quantity deviations · duplicate and split invoices · payment terms actually applied versus agreed · defective-supply recovery and purchase returns.

Under sales

Order to invoice to collection · pricing and discount application against masters · credit exposure and ageing · commission workings against the sales they reward · scheme and claim validation.

Under inventory

Physical stock against book stock · ageing and slow-moving identification · valuation · job-work and third-party movement reconciliation · lot-, item- and process-wise costing against believed costing.

The published methodology is the floor, not the ceiling — proprietary methods are applied where the engagement warrants them. The value is not the list. It is what a trained eye does with it.

The scale of the problem

The ACFE — the Association of Certified Fraud Examiners, the profession's global body — estimates in its Report to the Nations (2024) that organisations lose about 5% of revenue to fraud each year. That is their number, not ours — ours are the figures above. Together they say the same thing: leakage is not an exception that happens to badly run companies. It is a base rate, and it responds to scrutiny.

ACFE, Report to the Nations, 2024

Outcome ownership

We make the end results happen

An audit report is not an end result. A finding that sits in a PDF while the same leak reopens next quarter has changed nothing.

So we don't audit and hand over. We stay until the finding stops being possible — above all with the right software and the right control points built into it, so the deviation is caught the day it happens rather than the year after. Where the fix takes more — training the people who run the process, or reshaping how the work is owned — we do that too, as part of making the result real. That discipline came from our own practice: years of monthly inventory audits taught us that findings without follow-through change nothing, so we engineered the follow-through.

Bring us the area that worries you. From there, it's ours to close.

Not sure where to start?

Start with the Diagnostic Business Audit

— the ranked answer to "where is my 2–3%?"

hello@andrometiq.com · +91 77908 44803