All Theses, Dissertations, and Capstone Projects

Year of Award



Master of Business Administration (MBA)


College of Business & Professional Studies

Degree Program



Business Administration


India, Factory Audit, Inventory, Internal Control, Materials


The intent of this thesis is to explore the possible factory auditing procedures in the Indian Soap Industry. The procedures mainly cover the Raw Materials, Chemicals Packing Materials and Finished Goods, which are the major components of the working capital. Since inventories are so important, it is essential that they be managed efficiently.

Therefore, it is the responsibility of management to establish 'Internal Controls' and the prime responsibility for ensuring that this is done, rests clearly with the operating managers. Indeed, in a large operation like the Soap Industry, over the years, detailed procedures have been laid down and systems have been evolved. A factory audit department was formed as an additional independent 'control' measure with a view to ensuring that all the controls related to materials were constantly reviewed by an independent body.

When the factory audit identifies weaknesses in the system affecting the control over assets or any other aspect of Internal Control, including instances of inefficiency, there is a professional responsibility to inform the management of the findings.

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In Copyright