From the raising of the indent request from the particular department till its fulfillment by the personnel department, there are many Risk factor involved which need to be paid concern and are therefore mitigated.
Process–
In IT companies, it all begins from the place of creation of requisition for an indent then it get processed and required indent is allocated to the department which created the request. The processing part may take up to 30-45 days depending upon the nature indent requested. Amidst comes various other process like preliminary scrutiny, written test, Tech interviews, HR interviews, and Background verification.
The process is not rigid it may involve other layers depending upon the nature of industry. Below showed process is what generally followed in Major IT chuck – 
Risk Factors- (Focused on indent creation)
- There may be the cases where indent were created without any supportive requisition. Deep dive for such cases as to identify the reason of creation.
- Duplicate indent may have been created for the same demand, set of skills or same project which may consequently result in wasted efforts in fulfilling the duplicate indent.
- Indent cancelled and recreated on the same day which will reset the cycle time to fulfill the original indent.
- Open indent for more than say, 180 days. Further investigate the cases as to whether the indent are still demanded or not.
- Potential risk is present in cases where indent requisition is received, created, processed and fulfilled on the same day. They may be the potential favoritism cases.
- Any non – compliance is made with interview norm Vis-a-viz. interviewer should be of one level higher.
- Keeping close eye on Background verification (BGV) process. Identify cases where no BGV was carried out.
The above specified factor are only intended to give a glimpse about what can go wrong or who can be the wrongdoers. There can be more risky areas which are not covered above.
Identification of risk is just the beginning, what comes next is more challenging i.e. its mitigation or response to these risk.
Article by –
Anubhav Jain (CA Final),
Kota (Rajasthan),
Email- anubhav5jain@gmail.com
Its funnier that this aspect of propriety element doesnt even get attention in the Government Audits. I will be more careful next time, thanks.