Moulika P

• Engagement Leadership: Directed multi-location, risk-based internal audits across hospital units (Delhi, Kolkata, Bangalore), overseeing the revenue cycle to identify critical control gaps and mitigate revenue leakage. • Executive Reporting: Led the comprehensive Internal Audit of a listed hospital with a focus on inventory management (procurement planning, consumption trends, master data governance), Payroll and Treasury operations. Delivered strategic audit reports and presented actionable recommendations directly to the Audit Committee to drive enterprise process improvements. • Financial & Operational Oversight: Spearheaded the Internal Audit of a US-headquartered telecommunications company, assessing operational controls, procurement, and statutory compliance, culminating in strategic presentations to the US Internal Audit Head. • Comprehensive Reviews: Managed end-to-end Internal Audits for an Aerospace & Defence product development firm, directing deep-dive reviews of Revenue, Fixed Assets, Hire-to-Retire processes, and overarching business operations. • Key Achievements include: Revenue Assurance: Uncovered revenue assurance opportunities and systemic control gaps impacting ₹387+ lakhs across patient billing, discharge, and service invoicing workflows. Large-Scale Audits: Conducted a massive payroll audit encompassing ₹890+ Cr in annual disbursements and 20,000+ employee records, successfully partnering with HR and Finance leadership to rectify governance gaps in master data and statutory compliance. Process Optimization: Orchestrated an inventory audit driving control enhancements across procurement covering transactions exceeding ₹63 Cr, near-expiry inventory management, and consumption monitoring.

• Managed control reviews over commission expenses representing approximately 25% of organizational operating expenditure. • Performed risk based analysis of commission accruals, identifying unusual trends and potential control gaps among high- value transactions. • Executed balance sheet reconciliations (Blackline) across EMEA and APAC regions, validating supporting documentation and ensuring timely resolution of exceptions. • Presented variance analysis on shipment and billing performance to Business Financial Partners (BFPs), contributing to more informed and risk based decision-making. • Performed data-driven testing on shipment and billing transactions to detect inconsistencies, leakage risks, and control breakdowns. • Supported automation initiatives that reduced manual intervention and strengthened governance over commission processing and reporting.

• Managed end-to-end audit engagements, including planning, execution, and reporting, covering financial statements and internal controls for bank audits (SBI) and PSU audits. • Filed 250+ income tax returns, GST returns and handled assessment responses and compliance advisory. • Independently executed Tax Audits u/s 44AB (Forms 3CA/3CB–3CD), GST audits and audits of charitable trusts (Form 10B). • Aided in drafting responses to assessment notices during proceedings, drafting grounds of appeal and requests for rectification orders.

CA

ICAI