WP 01 / 07 — Cover  ·  The file of

SubirPurohit

Head of Internal AuditInternal audit, governance, risk, controls, AI, analytics, leadership, technology, board assurance.

Building the future of internal audit — where risk intelligence, AI and boardroom clarity meet.

See the toolkit
The evolution
USD 4M+

Value & cost opportunities identified

100%

Regulatory audit compliance — externally validated

OMR 500K

Financial misstatements detected & corrected

60–70%

Audit fieldwork time cut via AI & data analytics

USD 0

Cost of the analytics pipeline built for all core business processes

16+

Years post-qualification experience

4

Regions audited — APAC, SEA, MEA & Europe

3

Sectors — Manufacturing, Retail & Consumer Goods

8+

Production-grade agentic AI audit tools deployed

124

SoD rules codified across 12 SAP processes

3

Global names — PepsiCo, Mondelēz, Asian Paints

Muscat, OmanPepsi Oman · ORC SAOGScroll to review ↓
WP 02 / 07 — The evolution

Both sides of the audit table.

Auditor first, operator second, leader third. The years inside Supply Chain FP&A and Procurement are what make the audit opinion worth hearing. Read the full story →

  1. 2024–Present

    Head of Internal Audit

    Oman Refreshment Company (PepsiCo FOBO, MSX-listed)

    Built the IA function from scratch, reporting to the Audit Committee. Delivered 100% externally-validated regulatory compliance and identified significant value opportunities across tax, energy, fleet, inventory, and trade spend.

  2. 2022–2024

    Head of Internal Controls, India & Bangladesh

    Mondelēz International

    Owned the IFC/SOX programme for one of Mondelēz's largest markets. Maintained full SOX compliance across a USD 1.5B multi-site business; primary interface with external auditors; trusted advisor to Country MD and CFO.

  3. 2019–2021

    Senior Auditor, Global Audits (AMEA)

    Mondelēz International

    Led risk-based audits across Asia, MEA, and Eastern Europe. Delivered significant identified savings; drove AMEA's first Continuous Controls Monitoring go-live — a globally awarded initiative.

  4. 2017–2019

    Lead, Supply Chain FP&A (MEA)

    Mondelēz International

    Owned a USD 0.9B COGS portfolio. Global award for rolling out a regional forecasting tool.

  5. 2015–2017

    Manager, Procurement — External Manufacturing

    Asian Paints

    Managed a USD 75M conversion-cost portfolio. Led SAP (PP/QI/MM) implementation at third-party plants — the design-side experience that now makes me a sharper systems auditor.

  6. 2012–2015

    Manager, Corporate Audit

    Asian Paints

    Early adopter of audit data analytics. Commended for the financial closure of the Ethiopia subsidiary.

  7. 2010–2012

    Consultant, Risk Advisory

    Ernst & Young

    Where it started. Awarded Best Audit Report during tenure.

Qualifications

  • Chartered Accountant (CA)ICAI, India2010 · First attempt
  • Chartered Management Accountant (now CGMA)CIMA, UK2008
  • Cost & Management AccountantICWAI, India2006 · All India Rank 14

Domains of practice

  • Internal Audit
  • Risk Management
  • Governance
  • Internal Controls
  • Enterprise Risk
  • Data Analytics
  • Artificial Intelligence
  • Corporate Governance
  • Financial Controls
  • Operational Audit
  • Technology Audit
  • SAP
  • RoutePro
  • IIA Standards
  • 2024 Global Internal Audit Standards
WP 03 / 07 — The evidence

Claims are cheap. Evidence isn't.

Award · 2025

Oman Refreshment Company won the FSA–IIA Internal Audit Best Practices award 2025, across Oman — under Subir's leadership of the Internal Audit function.

Built a zero-cost, AI-driven analytics pipeline covering all core business processes across Oman and Algeria — cutting manual analysis time an estimated 60–70%.

Detected & corrected OMR 500K in financial misstatements, strengthening the integrity of published financials.

Identified USD 4M+ in career-long value and cost-optimization opportunities.

Delivered AMEA's first Continuous Controls Monitoring go-live — winner of a Mondelēz global award.

Maintained 100% SOX compliance across a USD 1.5B Mondelēz market as primary external-auditor interface.

Multiple recognitions at Mondelēz International for critical audits delivered across MEA, Europe, and APAC.

Awarded for spearheading the SAP implementation (PP / QI / MM) at third-party operations.

Recognized for the subsidiary financial-statement closure at Asian Paints — a special assignment from the CFO.

EY Excellerator award — Ernst & Young, 2011.

All India Rank 14 — Cost & Management Accountant (ICWAI) finals.

Systems & tools

ERP & business systems

  • SAP HANA — PP / QI / MM / FI / SD / CO / EWM
  • Oracle
  • RoutePro (sales-force automation)
  • Oracle Essbase (FP&A)

Audit platforms

  • AuditBoard
  • TeamMate
  • TeamCentral

Data & analytics

  • Power BI
  • Python (Pandas, NumPy, etc.)
  • SQL
WP 04 / 07 — The toolkit

I build the tools I audit with.

A library of production-grade Python and agentic-AI audit tools — running at zero license cost across a live SAP HANA environment. Proven, deployed, and repeatable.

Financial Statements Review
In production

Automated flux, ratio, and manual-JE analysis producing defensible audit comfort before MSX/regulatory release.

Segregation of Duties
In production

124 SoD rules across 12 SAP processes (P2P, O2C, FI, CO, MM, SD, PP, QM, HR, EWM), plus HANA DB privilege and interface risk.

Journal Entry Testing
In production

Full-population R2R/JV analytics flagging high-risk postings and anomalies.

3-Way Match
In production

PO/GR/Invoice matching across the full population to surface payment and procurement exceptions.

FEFO Inventory Compliance
In production

Perishable-stock rotation and expiry-risk testing for a beverage supply chain.

Route-to-Market Analytics
In production

Distribution, van-stock, and sales-force-automation analytics for direct-store-delivery operations.

WP 05 / 07 — The opinions

Ideas worth auditing.

Where the profession is going, argued in public. Long-form, evidence-first, written for the people who own governance.

Featured

Governance

I've Sat in All Three Lines. Here's What the Model Still Can't Tell You.

The IIA's updated Three Lines Model finally names the messy design choices real organizations face. But after 18 years across all three lines, here's what no diagram can teach you.

Three Lines ModelIIA 8 min

Recent

AI & Analytics

AI Won't Replace Auditors. Auditors Using AI Will.

The audit profession's AI moment is not a threat — it is the biggest capability upgrade since sampling theory. Here is how to think about it.

AIFuture of Audit 2 min
Standards

The 2024 Global Internal Audit Standards: What Actually Changed

Beyond the restructuring — the five shifts in the new IIA Standards that genuinely change how audit functions operate and are governed.

IIA StandardsGIAS 2 min

All articles

Open the archive
WP 06 / 07 — The stage

Speaking & workshops.

From boardroom briefings to hands-on AI workshops across the GCC — the same argument in every room: assurance is being rebuilt, and leaders should be early.

01

AI and the future of internal audit

What changes when full-population testing becomes the default — and what auditors must become when machines do the sampling.

Audit committees · IA teams · professional bodies

02

Building ERM from zero at a listed company

From facilitated workshops to a board-grade heat map: the practical route to an enterprise risk framework that directors actually use.

Boards · risk leaders · CFOs

03

Board reporting that changes decisions

The ten-minute reality of audit committee airtime, and how to design CAE reporting that earns more of it.

CAEs · audit committee chairs

04

AI productivity for executives

Hands-on AI capability for working professionals — practical workflows, not hype. Delivered as workshops across the GCC.

Executive teams · GCC organisations

KeynoteWorkshopAudit Committee briefingPanelGuest lecture
Invite me to speak
WP 07 / 07 — The sign-off

Let's talk about the future of assurance.

Boards, audit committees, editors and event organisers — if you're rethinking what internal audit can be, this file is open for discussion.

Signed,

Subir Purohit

Head of Internal Audit · CA · CMA · CIMA