Assurance · Journal entry testing· आश्वासन

Journal entry testing & fraud detection.

AI-powered जर्नल एंट्री टेस्टिंग to detect management override and fraudulent entries. 100% population coverage, fraud indicators across 15+ dimensions.

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What Coraa detects

Comprehensive JE analysis.

Six dimensions of testing across every जर्नल एंट्री, सैम्पलिंग cannot match this depth.

Manual

Manual JE analysis

Manual entries by senior management, entries without supporting docs, unusual खाता combinations, large adjustments, वर्कफ़्लो bypasses.

Timing

Period-end clustering

Last-दिन entries concentration, महीना-end / quarter-end spikes, वर्ष-end adjustments, पोस्ट-बंद करें entries, timing manipulation patterns.

Wash

Offsetting entries

Entries reversed अगला 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.

खाते

Unusual खाते

Rarely used खाते, dormant खाता activity, unusual खाता pairs, revenue / expense manipulation, balance sheet adjustments.

Access

उपयोगकर्ता & authorisation

Entries by unauthorised उपयोगकर्ता, segregation of duties violations, maker-चेकर bypasses, after-घंटे entries, weekend / holiday entries.

Why Coraa for JE testing

Built to the demands of modern auditing मानक.

JE coverage

100%

Every entry, not just a 5–10% sample

समय reduction

90%

JE testing in घंटे, not सप्ताह

Fraud indicators

15+

Across multiple dimensions

Who uses JE testing

Roles served across the वित्तीय रिपोर्टिंग lifecycle.

External

Statutory ऑडिटर

Perform JE testing as required by ISA 240 / AS 2401, fraud जोखिम, management override, ऑडिट साक्ष्य.

Internal

Internal ऑडिट टीम

Monitor जर्नल एंट्रियाँ for fraud and control violations with continuous testing.

Finance

Controllers

Ensure integrity of वित्तीय रिपोर्टिंग and prevent manipulation.

Forensic

Investigators

Investigate suspected fraud and वित्तीय विवरण manipulation with pattern analysis.

Transform your JE testing

JE testing, full coverage, evidence-backed.

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