PRATIKRAMAN -Audit of Karma-1

There are different types of auditing in business world, similarly in spiritual world; there are different types of Pratikraman. I have tried to make a comparative study of both to portrait the importance of Pratikraman in our life.

ON THE BASIS OF TIME

FINAL AUDIT- audit conducted at the end of financial year
In respect of Pratikraman, it is pratikraman of Savatsari. In spiritual world, Financial Year is counted from Savatsari to Savatsari.

INTERIM AUDIT- audit conducted inbetween the two financial years. It can be compare with the CHATURMASIK pratikraman.

ON THE BASIS OF CONTINNUITY

CONTINUOUS/DETAILED AUDIT- it is audit where auditor is constantly engaged in checking a/c’s during the whole year.
It is nothing but the daily pratikraman that is conducted in morning & evening i.e. regular audit of deeds on daily basis.

COMPLETE AUDIT-Complete Audit is audit of each and every transaction entered in books of a/c’s with supporting vouchers, certificates, documents. It is done in a business where a/c’s have not been previously audited. It can be compare with pratikraman at the time of diksha when a person enters into the spiritual world leaving the worldly life. Also acceptance of mistake, if any, by monks and nuns before guru when any mistake has been committed that requires priyashit from guru. We can also say that it is Audit done at the last stage of life or at the time of “ Santhara”. The supporting, documents in this case is none other than the pure internal feeling of forgiveness, loyalty and the faith/ zeal to conduct the daily routine without any negligence (pramad) in future.

PARTIAL AUDIT- It is audit of selective records, documents or books, for a part or whole of the year.It is similar to the acceptance of faults & mistake occur in any specific vrat or tyag & taking prayschit for the same.

FROM THE SCOPE POINT OF VIEW

INTERNAL AUDIT- I.A. is done in an org. itself through its employees. The concept behind this audit is to prevent & detect frauds & errors & check the accuracy of financial records. In view of spirituality, it is the I.A. of one by oneself. A person himself does his critical examination & finds the lacuna occurring in the life. He rectifies it by doing Pratikraman & some time changing the habits or way of doing to make Financial Statement of his soul true & fair. It is most important audit as if person hides the faults & mistake to himself only then he is not doing the real judgment with his own spiritual goal though he becomes monk by his clothes.

EXTERNAL AUDIT- It is an audit done by a professional auditor, appointed in an org. He find out the mistake that has been committed by the company or any procedure adapted by the company that is not acc. To the law or that has been prescribed. We can say that it is same as if someone is indicating towards our way of doing that is not according to the prescribed way & laws. For Eg. Reading Bhaktamar in night or using mobile in Samayik. Professionals in this sense is our nuns, monks & laureates of the society

STATUTORY AUDIT- it is audit made compulsory by the GOVT. and every business coming under this clause is required to do such audit otherwise they have to pay heavy penalties. We can put the Pratikraman of Savatsari and chaturmasik in this category. These are considered to be important/compulsory in Jainism for every Jain if he wants to attain the purity of soul. Here Govt. is our Agam on the basis of whose teachings; jains try to exposed all their faults & wants to settle the accounts of mistake forever.

Therefore Pratikraman and auditing is one and the same. The only difference is that auditing is term used for checking of business records & books while term pratikraman is used for the auditing of transactions of our deeds & soul.

What we are finding today is people are very alert about the auditing of business but are forgetting or ignoring the pratikraman of their deeds. Just think, Is this justification with ourself? Why we are not equally alert for the true and fair view of karma statement as we are for financial statement of our business. If we become lethargic & try to ignore the audits of our deeds, we have to be paid heavy penalties for that. Penalties in business world can be paid in a life but for paying the penalties of karma, you may require hundreds of rebirths in various forms, you even don’t have imagined that .

So don’t waste a bit of time now & start auditing of your karma before it starts its recovery procedure to collect penalties. After comparing the Pratikraman with the Audit, now a flash of light can be put on the process of doing audit. Few major heads in which we can classify our self for audit are:
1. Thought process
2. External Behavior
3. Internal Behavior
4. The way of doing work
5. Environmental Condition
6. Family Atmosphere
7. Diff. in doing & thinking
“ Use the refinery of Pratikraman to refine the soul. Don’t keep the traces of mistakes on the sand of time that follows you beyond your life”