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Assurance · Journal entry testing· आश्वासन

Journal entry testing & fraud detection.

AI-powered journal entry testing to detect management override and fraudulent entries. 100% population coverage, fraud indicators across 15+ dimensions.

What Coraa detects

Comprehensive JE analysis.

Six dimensions of testing across every journal entry, sampling cannot match this depth.

Manual
Manual JE analysis
Manual entries by senior management, entries without supporting docs, unusual account combinations, large adjustments, workflow bypasses.
Timing
Period-end clustering
Last-day entries concentration, month-end / quarter-end spikes, year-end adjustments, post-close entries, timing manipulation patterns.
Wash
Offsetting entries
Entries reversed next period, same amount opposite entries, wash transactions, temporary adjustments, reversal patterns.
Numbers
Round number detection
Suspiciously round amounts, consistent round numbers, estimated adjustments, plug entries, balancing figures.
Accounts
Unusual accounts
Rarely used accounts, dormant account activity, unusual account pairs, revenue / expense manipulation, balance sheet adjustments.
Access
User & authorisation
Entries by unauthorised users, segregation of duties violations, maker-checker bypasses, after-hours entries, weekend / holiday entries.
Why Coraa for JE testing

Built to the demands of modern auditing standards.

JE coverage
100%
Every entry, not just a 5–10% sample
Time reduction
90%
JE testing in hours, not weeks
Fraud indicators
15+
Across multiple dimensions
Who uses JE testing

Roles served across the financial reporting lifecycle.

External
Statutory auditors
Perform JE testing as required by SA 240, fraud risk, management override, audit evidence.
Internal
Internal audit teams
Monitor journal entries for fraud and control violations with continuous testing.
Finance
Controllers
Ensure integrity of financial reporting and prevent manipulation.
Forensic
Investigators
Investigate suspected fraud and financial statement manipulation with pattern analysis.
Free downloads · Take this procedure with you

The working versions of everything above

The SA 240 working paper with the Benford table and the full characteristics battery, ready for your letterhead — and the risk scorer to run your own entries through, free.

Journal Entry Testing Working Paper →Journal-entry risk scorer (free tool) →Fraud Risk Assessment (SA 240) →

And when you want the whole population screened on every audit — your first audit on CORAA is free.

Transform your JE testing

JE testing, full coverage, evidence-backed.

Free trial — first audit on us. No credit card. India-hosted. DPDPA compliant.

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Journal Entry Testing & Fraud Detection | CORAA