Audit & Control Strategy

Spend governance, supplier risk, and reconciliation — the oversight layer across the platform.

Planning Loop

One signal moving through nine modules — Demand Sensing branches into Materials Requirement Planning and Services Sourcing Planning, converges through Source-to-Contract and Procure-to-Pay, ties out in Reconciliation & Governance, and returns via the execution surfaces. Hover a module for its live KPIs and current observation.

Early warning — metrics projected to breach inside 30 days

6 already off benchmark2 heading off631.5 Cr under warning
2 metrics need a decision in advance
Supplier Risk Concentration
35.0%
15d to breach
Audit & Control Strategy · benchmark 35% · high confidenceCategory Management — M. RaoAct in Audit & Control Strategy
Maverick Spend
9.3%
29d to breach
Audit & Control Strategy · benchmark 12% · high confidenceProcurement Governance — R. NairAct in Source-to-Contract

Action queue — open exceptions needing a decision

5 critical9 high3 medium2 predicted1651.7 Cr exposed
17 open actions
Telangana — EVC-2405 hard copy overdue by 1 day
1.1 Cr
CriticalLive
Procure-to-PayMagnum Reserve 500ml · 2,385 cases Telangana → Karnataka · hard copy not sentJump to source · EVC-2405
Rajasthan — EVC-2410 2 days to penalty deadline
2.1 Cr
CriticalLive
Procure-to-PayMagnum Reserve 650ml · 3,970 cases Rajasthan → Delhi · hard copy not sentJump to source · EVC-2410
Karnataka — EVC-2400 3 days to penalty deadline
0.3 Cr
CriticalLive
Procure-to-PayMagnum Reserve 330ml · 800 cases Karnataka → Madhya Pradesh · hard copy not sentJump to source · EVC-2400
Supplier Risk Concentration — projected to breach 35% in 15 days
498.6 Cr
CriticalPredicted
Audit & Control StrategyAudit & Control Strategy · now 35.0% and worsening · Qualify a second source against Deccan Grains — Tier C, ₹154.0 Cr concentrated in BarleyJump to source · Supplier Risk Concentration projection
Maverick Spend — projected to breach 12% in 29 days
132.9 Cr
CriticalPredicted
Audit & Control StrategyAudit & Control Strategy · now 9.3% and worsening · Route CartonWorks India and Prowess Staffing Services +1 more onto contract — ₹132.9 Cr off-contract todayJump to source · Maverick Spend projection
Aurora Bottles Pvt Ltd — 40% shortfall unresolved on PO-2043
7.6 Cr
HighLive
Procure-to-Pay500ml Premium bottle · ₹7.6 Cr of ₹18.9 Cr unconfirmed, 7 days to the constraint windowJump to source · PO-2043
Karnataka Brewery — 7 days of cover
HighLive
Materials Requirement PlanningBengaluru · 14,700 cases on hand, 46,503 cases net requirement open · SAP reorder point triggeredJump to source · dp-st-ka-Brewery
Barley — 2 suppliers hold 100% of spend
364.0 Cr
HighLive
Audit & Control StrategyBarley category: 2 suppliers hold 100% of spend — concentration risk. ₹364.0 Cr across 2 suppliersJump to source · Barley concentration
Glass — 2 suppliers hold 100% of spend
224.0 Cr
HighLive
Audit & Control StrategyGlass category: 2 suppliers hold 100% of spend — concentration risk. ₹224.0 Cr across 2 suppliersJump to source · Glass concentration
Logistics & Freight — 2 suppliers hold 100% of spend
131.0 Cr
HighLive
Audit & Control StrategyLogistics & Freight category: 2 suppliers hold 100% of spend — concentration risk. ₹131.0 Cr across 2 suppliersJump to source · Logistics & Freight concentration
Marketing & Agency — 2 suppliers hold 100% of spend
120.8 Cr
HighLive
Audit & Control StrategyMarketing & Agency category: 2 suppliers hold 100% of spend — concentration risk. ₹120.8 Cr across 2 suppliersJump to source · Marketing & Agency concentration
Aurora Bottles Pvt Ltd — Tier D risk with active spend
96.0 Cr
HighLive
Source-to-ContractComposite risk 68.9 · Glass · 3 open compliance flagsJump to source · vd-02
Staffing & Labor — sole-sourced from Prowess Staffing Services
41.4 Cr
HighLive
Audit & Control StrategyStaffing & Labor: sole-sourced from Prowess Staffing Services — no qualified alternate supplier. ₹41.4 Cr across 1 supplierJump to source · Staffing & Labor concentration
Facilities & Maintenance — sole-sourced from SafeGuard Facilities Management
27.7 Cr
HighLive
Audit & Control StrategyFacilities & Maintenance: sole-sourced from SafeGuard Facilities Management — no qualified alternate supplier. ₹27.7 Cr across 1 supplierJump to source · Facilities & Maintenance concentration
Karnataka — ₹2.9 Cr below plan
2.9 Cr
MediumLive
Reconciliation & GovernancePlan ₹36.0 Cr vs actual ₹33.0 Cr · Distributor stockouts — replenishment lag · no gap-closing action loggedJump to source · Karnataka
Delhi — ₹0.8 Cr below plan
0.8 Cr
MediumLive
Reconciliation & GovernancePlan ₹24.3 Cr vs actual ₹23.5 Cr · Distributor stockouts — replenishment lag · no gap-closing action loggedJump to source · Delhi
Goa — ₹0.5 Cr below plan
0.5 Cr
MediumLive
Reconciliation & GovernancePlan ₹18.5 Cr vs actual ₹17.9 Cr · Distributor stockouts — replenishment lag · no gap-closing action loggedJump to source · Goa

Loop-Level KPIs

Cross-module health metrics — each computed from two or more modules in the planning loop.

Forecast Accuracy

87%

2.3%

Plan Adherence

92%

1.1%

Supplier OTIF

84%

1.6%

Stock-in-Trade Health

76%

0.8%

Governance KPIs

Spend under management

90.7%

₹1292.0 Cr of ₹1424.9 Cr routed through approved Source-to-Contract / Procure-to-Pay channels

Maverick spend

9.3%

₹132.9 Cr outside approved channels — within the control threshold

Benchmark 12%

Breaches 12% in 29 days

Supplier risk concentration

35.0%

7 Tier C/D suppliers · HHI 731 (unconcentrated)

Benchmark 35%

Breaches 35% in 15 days

Audit completion rate

68.4%

13 of 19 suppliers audited this cycle

Benchmark 90%

Off benchmark 90% — act now

Governance exceptions driving these numbers

4 exceptions
Off-contract spend outside approved channels
Maverick spend
3 suppliers · ₹132.9 Cr, led by CartonWorks IndiaOpen source module
Tier D suppliers carrying active spend
Risk tier
1 supplier above the risk threshold · ₹96.0 Cr exposedOpen source module
Open compliance flags across the supply base
Compliance
12 flags awaiting closure, 6 audits still open this cycleOpen source module
Three-way match exceptions open in Procure-to-Pay
Procure-to-Pay
6 purchase orders held on item-code mismatch or AI-suggested matchOpen source module
Read-only oversight. This module creates no records — it reads spend, risk and reconciliation state from Materials Requirement Planning, Services Sourcing Planning, Source-to-Contract, Procure-to-Pay and the Distributor Portal over the last 3 months and flags where control is slipping. See reconciliation tie-out