Common use of Commercial Audit Clause in Contracts

Commercial Audit. 1. Provide system generated Channel-wise and Bouquet / Subscriber Package-wise reports of channels for the platform in a non-editable format. 2. Understand/ Verify the Customer Life Cycle Management process by performing a walkthrough of the following processes and their underlying systems • Customer acquisition • Provisioning of the subscriber in authentication, billing and SMS system • Bouquet / Subscriber Package change request process • Customer Retention process, if any • Deactivation and churn process 3. Understand/ verify the various Bouquets / Subscriber Package being offered to customers • Obtain details of all approved Bouquets / Subscriber Package and add on which are being offered to customers • Interactions with the Operator’s marketing and sales team on how the various channels are being marketed • Any special marketing schemes or promotions • Details of the consumers subscribing to the various Bouquets / Subscriber Package, including ‘demo’/ free/ complimentary/ testing/ promotional subscribers 4. Understand the declaration report generation process by performing a walkthrough of processes and underlying systems (to understand completeness and accuracy of subscriber report generation process): • Generation of reports for subscriber declaration for Channels or Bouquets / Subscriber Package • Any reconciliations / checks /adjustments carried out before sending the declarations 5. Analyze declaration reports on a sample basis: • Reconciling the declaration figures with base data from various systems (SMS / Provisioning / Billing and Authentication systems). • Analyse the computation of average subscribers. • Ascertain the average subscribers for a specific period on a sample basis by generating a sample report for a given period in the presence of the representative/auditors. 6. Analysis of the following: • Input and change controls of customer data into SMS. • SMS user access controls – authentication, authorization and logging. • Analyze system logs to identify any significant changes or trail of changes made. • Security controls over key databases and systems including not limiting to SMS, Provisioning, authentication and billing systems. • Review the system logic for the reports which are inputs to Broadcaster declarations. • Channel allocation/fixation to a particular LCN/CDN. • Mapping of subscriber id across the CRM and SMS billing system if the same is different across the systems. • Sample of activation and deactivation request logs. • Numbers of the active subscribers for sample months (report to be taken in front of the auditors/ rep). • Confirmation of the numbers on the middle of the month on a random chosen dates (report to be taken in front of the auditors/ representatives of both parties). • Live Demo of the queries being put in to the system to generate different reports. • List of CAS and SMS used by IPTV Operator. Incase more than one CAS and SMS system is used by IPTV Operator, then understand and analyze how the markets are segregated, controlled, reported and invoiced. • Similarly, list of head-ends of the operator providing IPTV services and for such head-ends, understand and analyze how the two markets are segregated, controlled, reported and invoiced. In case of multiple CAS being used by IPTV Operator, to understand synchronization between multiple CAS and SMS.