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Relay state is a parameter used in SAML authentication to maintain state information.
Relay state is used to maintain state information during SAML authentication.
It is a parameter that is sent along with the SAML request and response messages.
The value of the relay state parameter is opaque to the SAML protocol and is used by the service provider to maintain state information.
For example, if a user is redirected t...
I will break down the data into smaller chunks and prioritize based on urgency.
Create a plan of action and prioritize based on urgency
Break down the data into smaller chunks to make it more manageable
Use software tools to assist with the reconciliation process
Ensure accuracy by double-checking and verifying data
Communicate progress and any issues to relevant parties
Yes, I am flexible with relocation.
I am open to exploring new opportunities in different locations.
I understand that relocation may be necessary for career growth.
I am willing to consider all options and make a decision based on what is best for the company and my career.
I have relocated in the past for work and am familiar with the process.
I am excited about the possibility of experiencing new places and cultures...
RAG architecture combines retrieval and generation for effective information processing, especially with large prompts.
RAG stands for Retrieval-Augmented Generation, integrating retrieval of relevant documents with generative models.
It enhances the quality of responses by grounding them in real-world data, improving accuracy and relevance.
For large prompts, RAG can segment the input, retrieve contextually relevant...
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Different doc pricing procedures are used for various reasons such as cost differentiation, customer segmentation, and legal compliance.
Cost differentiation - Different pricing procedures may be used to reflect the varying costs associated with different types of documents or services.
Customer segmentation - Pricing procedures can be tailored to different customer segments based on their willingness to pay or valu...
CARO 2016 focused on reporting requirements for auditors, while CARO 2020 expanded the scope to include additional reporting requirements for companies.
CARO 2016 primarily focused on reporting requirements for auditors to report on financial statements and internal controls.
CARO 2020 expanded the scope to include reporting requirements related to fraud, default in repayment of loans, utilization of funds, etc.
CARO...
Audit procedure of revenue involves verifying the accuracy and completeness of revenue transactions.
Reviewing sales contracts and agreements
Testing the accuracy of revenue recognition
Confirming revenue with customers
Analyzing revenue trends and anomalies
Checking for proper documentation and authorization
Performing cutoff tests to ensure revenue is recorded in the correct period
Assertions of financial statements ensure accuracy and reliability of financial information.
Assertions include completeness, accuracy, valuation, rights and obligations, and presentation and disclosure.
Completeness ensures all transactions and balances are recorded.
Accuracy ensures transactions are recorded at the correct amounts.
Valuation ensures assets and liabilities are recorded at their appropriate values.
Rig...
Ind AS 115 outlines the principles for recognizing revenue from contracts with customers.
Revenue is recognized when control of goods or services is transferred to the customer
Revenue is recognized at an amount that reflects the consideration the entity expects to receive in exchange for those goods or services
Revenue recognition may be over time or at a point in time, depending on the terms of the contract
Ind AS 1...
Interpretation of direct tax law involves understanding and applying tax regulations to determine tax liabilities.
Understanding tax laws and regulations
Applying tax laws to determine tax liabilities
Interpreting tax codes and guidelines
Analyzing tax implications of financial transactions
Ensuring compliance with tax laws
I appeared for an interview in Jul 2025, where I was asked the following questions.
I appeared for an interview in Sep 2024.
Lifting state up in React involves moving state to a common ancestor component to share data between child components.
State is often managed in the closest common ancestor of components that need to share it.
This allows for better data flow and avoids prop drilling.
Example: If two sibling components need to access the same state, lift the state to their parent component.
Use callback functions to update the state in the...
Concurrency in React can be achieved using features like Suspense, Concurrent Mode, and asynchronous rendering.
Use React's Suspense to handle loading states for components asynchronously.
Implement Concurrent Mode to allow React to work on multiple tasks simultaneously.
Utilize useTransition and useDeferredValue hooks for managing state updates without blocking the UI.
Example: <Suspense fallback={<Loading />}>...
Audit procedure of payroll expenses involves reviewing payroll records, verifying accuracy, checking for compliance with laws and regulations.
Review payroll records for accuracy and completeness
Verify payroll expenses against approved budgets and contracts
Check for compliance with labor laws and regulations
Confirm that payroll taxes are calculated correctly
Compare payroll expenses to previous periods for consistency
Per...
Audit procedure of revenue involves verifying the accuracy and completeness of revenue transactions.
Reviewing sales contracts and agreements
Testing the accuracy of revenue recognition
Confirming revenue with customers
Analyzing revenue trends and anomalies
Checking for proper documentation and authorization
Performing cutoff tests to ensure revenue is recorded in the correct period
Ind AS 115 outlines the principles for recognizing revenue from contracts with customers.
Revenue is recognized when control of goods or services is transferred to the customer
Revenue is recognized at an amount that reflects the consideration the entity expects to receive in exchange for those goods or services
Revenue recognition may be over time or at a point in time, depending on the terms of the contract
Ind AS 115 re...
Assertions of financial statements ensure accuracy and reliability of financial information.
Assertions include completeness, accuracy, valuation, rights and obligations, and presentation and disclosure.
Completeness ensures all transactions and balances are recorded.
Accuracy ensures transactions are recorded at the correct amounts.
Valuation ensures assets and liabilities are recorded at their appropriate values.
Rights a...
Becoming a Chartered Accountant offers a blend of financial expertise, career opportunities, and the ability to impact businesses positively.
Passion for Finance: I have always been fascinated by numbers and financial systems, which led me to pursue a career in accounting.
Career Opportunities: The demand for Chartered Accountants is high, providing diverse career paths in auditing, taxation, and consulting.
Professional ...
I appeared for an interview in Mar 2025, where I was asked the following questions.
Invoice Management Systems can face issues like data inaccuracies, integration challenges, and user resistance, impacting efficiency.
Data inaccuracies: Errors in invoice amounts can lead to financial discrepancies, affecting cash flow.
Integration challenges: Difficulty in integrating with existing accounting software can cause delays in processing invoices.
User resistance: Employees may resist adopting new systems, lea...
UATs in change management refer to User Acceptance Tests, which are conducted to ensure that changes made to a system meet user requirements.
UATs are performed by end users or stakeholders to validate that the system meets their needs and functions correctly.
UATs are typically the final phase of testing before implementing changes in a production environment.
UATs help to identify any issues or discrepancies between the...
The act is enacted through a series of steps and procedures to ensure compliance and implementation.
The act is typically passed by a legislative body, such as a parliament or congress.
It may involve the creation of regulations and guidelines to clarify the intent of the act.
Enforcement mechanisms are put in place to ensure compliance with the act.
Monitoring and evaluation processes are often established to assess the e...
Financial assets are tangible assets like cash, stocks, bonds, etc. Non-financial assets are intangible assets like goodwill, patents, trademarks, etc.
Financial assets have a monetary value and can be easily converted into cash, such as stocks, bonds, and cash.
Non-financial assets do not have a monetary value and are not easily converted into cash, such as goodwill, patents, and trademarks.
Financial assets are typicall...
Disclosure requirements under schedule 3 for MSME creditors include providing details of outstanding dues, reasons for delay in payment, and steps taken to address delays.
MSME creditors must disclose details of outstanding dues to MSME suppliers.
Reasons for delay in payment must be disclosed by MSME creditors.
Steps taken to address delays in payment should be disclosed by MSME creditors.
Disclosure requirements aim to p...
Ind AS 115 is a revenue recognition standard that establishes principles for recognizing revenue from contracts with customers.
Ind AS 115 replaces the existing revenue recognition guidance in Ind AS 18 and Ind AS 11.
It introduces a five-step model for revenue recognition: identify the contract, identify the performance obligations, determine the transaction price, allocate the transaction price to the performance oblig...
I applied via Naukri.com and was interviewed in May 2024. There was 1 interview round.
Deloitte is a global leader in professional services with a strong reputation for innovation and client service. London offers a diverse business environment and opportunities for personal and professional growth.
Deloitte is known for its innovative solutions and client-focused approach
London is a hub for diverse industries and offers opportunities for personal and professional growth
Deloitte's presence in London provi...
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The duration of Deloitte Assistant Manager interview process can vary, but typically it takes about less than 2 weeks to complete.
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