Executive for Internal Audit

Key Responsibilities

1. E-Commerce Transaction &
- Revenue

- Conduct audits of the complete order-to-cash cycle, including order booking, invoicing, payment

collection, cancellation, refunds, returns, and settlements.

- Verify sales transactions recorded in the ERP/accounting system against the e-commerce

platform and payment gateway reports.

- Review COD, prepaid, credit/debit card, UPI, wallet, and other payment transactions for

completeness and accuracy.

- Reconcile payment gateway and marketplace settlements with bank credits and accounting

records.

- Identify transaction mismatches, duplicate transactions, revenue leakage, unauthorized

adjustments, and unusual transactions.

- Review discount, coupon, promotional, cashback, and loyalty programs for proper authorization

and accounting.

1. Refunds, Returns &
- Cancellation

- Review product returns, cancellations, refunds, and replacement transactions.

- Verify that refunds are processed only against eligible and authorized transactions.

- Identify duplicate, excessive, delayed, or unauthorized refunds.

- Review return-to-origin (RTO) transactions and related financial impact.

- Evaluate controls over customer claims, refund approvals, and adjustments.

1. Inventory &




- Warehouse

- Conduct periodic audits of inventory records and warehouse operations.

- Verify physical inventory against system records and variances.

- Review controls over stock receipts, transfers, picking, packing, dispatches, returns

- Review inventory reconciliation between warehouses, stores, ERP, and e-commerce platforms.

1. Data Analysis &
- Reporting

- Use MS Excel / ERP reports to analyse large volumes of transaction data.

- Perform exception reporting and identify unusual trends, mismatches, and control failures.
- Prepare audit working papers and maintain proper supporting documentation.

Experience

- 13 years of experience in Internal Audit, Finance Audit.
- Experience in e-commerce or technology-enabled businesses will be preferred.

Technical Skills

- Robust knowledge of accounting and internal control concepts.
- Advanced MS Excel skills, including Pivot Tables, XLOOKUP/VLOOKUP, SUMIFS, data validation,

and basic data analysis.

- Working knowledge of ERP systems
- Knowledge of e-commerce platforms, payment gateways, marketplace settlements, and order management systems will be preferred.

📌 Internal Audit Executive (Hyderabad)
🏢 KAPSTON SERVICES
📍 Hyderabad