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Editorial




                Chairperson's Communique
                Pooja Dharewa                                                                        1
                President's Communique
                Burzin Dubash                                                                        2

                Note from the Chief Editor
                Punam Sharma                                                                         3

                Our Contributors                                                                     4




                        Expert Voices - Leadership Series




               The Ethics of Internal Audit Reporting: How transparent auditors should be
               Mr. Sudhir Dalvi                                                                     11

               Navigating Ethics in Leadership: Lessons from Real-World Experience
               Venkatesh S                                                                          15




                   The Insight Exchange - Author's Canvas





                Balancing Compliance and Business Pressures: Can Auditors Say No?
                Swapnesh Bansal                                                                     19


                Practical Strategies For Auditors To Manage Conflict Of Interest Situations
                Manoj Sharma                                                                        22

                The Cost of Silence: Ethical Failures That Could Have Been Prevented
                Arun Kasat                                                                          27

                Ethics vs. Culture: Navigating Global Ethical Differences in Auditing
                Asif Usmani                                                                         31

                The Fine Line Between Professional Skepticism and Distrust in Auditing
                CA Ratna Rachita Mohanty                                                            35

                Ethical Challenges In Fruad Investigations: Navigating The Grey Areas
                Mukesh Kumar                                                                        39

                Ethics in Business: The Role of Internal Audit in Upholding Integrity
                Sai Kishore K                                                                       45



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