AI Modules/Findings/निष्कर्ष Inbox

एंगेजमेंट समीक्षा Queue· निष्कर्ष

निष्कर्ष Inbox

Auto-classified by मटीरियलिटी band. लेख triage, पार्टनर समीक्षा.

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CORAA निष्कर्ष inbox with मटीरियलिटी-band वर्गीकरण

Every वाउचर anomaly, every Schedule III mismatch, every threshold breach surfaces in the निष्कर्ष inbox. CORAA auto-classifies each निष्कर्ष by मटीरियलिटी band using the locked मटीरियलिटी memo: Above Performance मटीरियलिटी (must resolve before sign-off), Above Clearly Trivial Threshold (समीक्षा required), Below CTT (informational). लेख assistants triage the lower bands; पार्टनर समीक्षा the material ones.

Auto-classified by band: Above PM, Above CTT, Below CTT
लेख-level फ़िल्टर for triage; पार्टनर-level फ़िल्टर for समीक्षा
Above-PM निष्कर्ष block Opinion sign-off until resolved
Each निष्कर्ष: विवरण, notes, attachments, linked वाउचर, comments, version history
Resolve, Dismiss, Dismiss-family, Pin for पार्टनर attention
निष्कर्ष flow into Opinion & रिपोर्ट चरण 1 for वर्गीकरण

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-Anomalies tracked in an Excel sheet प्रति ऑडिट
-वर्गीकरण by मटीरियलिटी done manually at sign-off
-पार्टनर समीक्षाएँ everything because triage isn't structured
-Resolved निष्कर्ष noted as 'cleared' without documented rationale

निष्कर्ष management: ad-hoc. पार्टनर समीक्षा burden: 100% of सभी flags.

CORAA

On the Ledger

निष्कर्ष auto-classified the moment they are created
लेख triages Below-CTT निष्कर्ष without पार्टनर समीक्षा
पार्टनर समीक्षाएँ only Above-PM and Above-CTT निष्कर्ष
Each निष्कर्ष's full history preserved: who, when, what, why
Dismiss-family suppresses the pattern for that एंगेजमेंट permanently

निष्कर्ष management: structured. पार्टनर समीक्षा burden: 5-20% of flags.

How it works

Three steps. Every trace logged.

Step 01

Auto-वर्गीकरण on creation

Every निष्कर्ष from जाँच, मिलान, or ऑडिटर flagging carries an amount. CORAA classifies it against the locked मटीरियलिटी memo: amounts above Performance मटीरियलिटी go to Above-PM; above Clearly Trivial Threshold but below PM go to Above-CTT; below CTT go to Below-CTT (informational only).

Step 02

Triage and समीक्षा

लेख खोलें the निष्कर्ष inbox filtered to Below-CTT. They समीक्षा each निष्कर्ष's source वाउचर, accept or dismiss, document the rationale. पार्टनर फ़िल्टर to Above-PM and Above-CTT for their समीक्षा.

Step 03

Resolution and sign-off

Above-PM निष्कर्ष must be resolved (or formally accepted as Uncorrected Misstatement per SA 450) before Opinion sign-off proceeds. The निष्कर्ष inbox surfaces unresolved Above-PM निष्कर्ष as Opinion sign-off blockers.

Inside the module

What you actually get.

Three मटीरियलिटी bands

Bands derived from the locked मटीरियलिटी memo. Configurable via SA 320 percentages.

›Above PM: material misstatement candidate
›Above CTT: warrants disclosure or correction
›Below CTT: informational; no action required
›Drill from band to individual निष्कर्ष

निष्कर्ष as structured record

Each निष्कर्ष is अधिक than a flag. It carries विवरण, ऑडिटर notes, attachments (invoices, emails, screenshots), linked वाउचर, comments thread, and version history.

›विवरण and ऑडिटर notes
›Attachments (drag-drop upload)
›Linked वाउचर (1+)
›Comments thread for टीम discussion
›Version history per संपादित करें

Actions

Five primary actions per निष्कर्ष.

›Resolve: क्लाइंट provided evidence, issue cleared
›Dismiss: not a निष्कर्ष (false positive)
›Dismiss-family: suppress pattern permanently for that एंगेजमेंट
›Pin: flag for पार्टनर attention
›भेजें to क्लाइंट: convert to क्लाइंट Portal प्रश्न

Sign-off blocker एकीकरण

Unresolved Above-PM निष्कर्ष block Opinion & रिपोर्ट चरण 1 from completing. The निष्कर्ष inbox surfaces this as 'X निष्कर्ष above PM, must classify before sign-off'.

›Above-PM blocker count
›Direct link to unresolved निष्कर्ष
›Block enforced on UDIN issuance
›SA 450 disposition per निष्कर्ष required

Frequently asked

Answers, up front.

Three sources: (1) automatically from जाँच rules firing on वाउचर, (2) automatically from मिलान variances exceeding tolerance, (3) manually by the ऑडिटर flagging a वाउचर with the Flag-for-समीक्षा modal. Each source preserves attribution in the निष्कर्ष record.

Suppresses the underlying pattern for that एंगेजमेंट permanently. Example: dismissing a 'Sunday cash transaction' निष्कर्ष as a family for an automobile dealer (because Sunday is a sales दिन in that business) prevents Sunday-cash flags for that क्लाइंट thereafter. The rule continues running on other क्लाइंट; the dismissal is एंगेजमेंट-scoped. The dismissal reason is logged and reversible.

Opinion & रिपोर्ट चरण 1 requires वर्गीकरण of every निष्कर्ष per SA 450: Resolved (issue cleared), Caveat (disclosed in IAR), Uncorrected Misstatement (ऑडिटर agrees disposition but क्लाइंट did not correct), Material Weakness (significant आंतरिक नियंत्रण issue). Above-PM निष्कर्ष must reach one of these classifications before चरण 1 advances. निष्कर्ष below CTT are auto-classified Resolved and don't block.

See it on a real ledger

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