Terms & Conditions

These Terms and Conditions ("Terms") govern your use of the Internal Audit platform and related services (the "Service") operated by SMART FILING PTE. LTD. (UEN: 202423317C) ("Company", "we", "us", or "our").

By accessing or using the Service, you agree to be bound by these Terms.

If you do not agree with these Terms, you must not use the Service.

Internal Audit is a cloud-based platform that helps organizations plan audit engagements, manage auditable entities, collect evidence, track findings, and produce audit reports.

The Service may include features such as audit universe management, risk assessment, engagement workspaces, evidence requests, auditee portals, findings tracking, and report generation.

The Company may modify, update, suspend, or discontinue parts of the Service at any time.

Users must provide accurate registration information, including organization details, and maintain the confidentiality of their login credentials.

Users are responsible for all activities conducted through their accounts.

Organization administrators are responsible for managing user access, roles, and permissions within their workspace.

Users must not:

Users retain ownership of documents, evidence, working papers, findings, and other data uploaded to the Service ("User Content").

By uploading User Content, users grant the Company a limited license to store, process, and display such content solely to provide the Service.

Users must ensure they have legal rights to upload, share, and process User Content, including evidence collected from auditees and third parties.

Activity logs generated by the Service may be retained to support accountability, compliance, and dispute resolution.

Certain features may require subscription fees or prepaid credits as described on our pricing page.

Payments are billed in advance unless otherwise stated.

Accounts with outstanding balances exceeding 30 days may be suspended.

If payment remains unpaid after 60 days, the Company may restrict access to stored data and permanently delete stored files after reasonable notice.

The Company does not guarantee uninterrupted or error-free service.

Temporary outages may occur due to maintenance, updates, or infrastructure issues. Users should maintain their own backups of critical audit records where required.

To the maximum extent permitted by law, the Company shall not be liable for indirect damages, business losses, audit conclusions, regulatory penalties, or loss of data.

The Service supports audit workflows but does not replace professional judgment by internal auditors or management.

Total liability shall not exceed the amount paid by the user in the preceding 12 months.

The Company shall not be liable for failures caused by events beyond reasonable control including cloud provider outages, natural disasters, or network disruptions.

Users may terminate accounts at any time, subject to any outstanding payment obligations.

After termination, data may be retained for up to 30 days to allow export before permanent deletion, unless a longer retention period is required by law or contract.

These Terms are governed by the laws of Singapore.