Coraa runs seven hubs across the engagement. Scrutiny: full-population ledger analysis, journal entry testing, cut-off checks. Vouching: automated invoice matching, OCR, mismatch detection. Reconciliation: GST · TDS · TCS, ITC validation, threshold checks. Working papers: AR/AP ageing, fixed asset schedules, custom templates. Procedures: SA 320 materiality, SA 530 sampling, SA 570 going concern. Findings & Reporting: CARO 2020, Form 3CD, Schedule III, SA 700 opinion.