Since the suspension is in anticipation of disciplinary proceedings likely to be initiated against you, during the entire period of your suspension you are entitled to subsistence allowance at the rates so provided in the service regulations or standing orders of the establishment. In the event of non-payment of subsistence allowance, the entire disciplinary proceedings would get vitiated.
Your allegation about the finding of the latest audit would be a weak point of defense if you are not able to prove it.
Similarly, your contention that merger of one branch of the same company with another in the same locality can not be a valid point of defense.
It is better for you to participate in the enquiry promptly and disprove the charges leveled against you with valid evidence and proper witnesses.
The charges levelled are serious and whatever you have disclosed on this platform, does not help in building any strong defence. You may wish to seek guidence of the person who may be able to defend you during the enquiry. This person may be from your work place who understands work flow at your work place vis-a-vis your responsibilities to get points of defense, after perusal of charge-sheet, if any.