वाउचिंग means matching every booked transaction to its underlying invoice or supporting document. The traditional approach is three लेख, six घंटे, a thousand वाउचर. CORAA's वाउचिंग agent uses OCR to extract amount, date, वेंडर GSTIN, invoice number, and TDS deducted from uploaded PDFs and images. The extracted डेटा matches against the लेजर entry; mismatches above tolerance get flagged with the source image attached.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Bulk upload PDFs and images. CORAA accepts ZIP archives, folder uploads, or drag-and-drop. Files can come from the क्लाइंट's email, scanned cabinet, or accounting system attachments.
OCR reads every पृष्ठ. Extracted fields: amount, invoice number, date, वेंडर GSTIN, वेंडर name, TDS deducted, GST split (CGST / SGST / IGST). The extracted डेटा matches against the GL on amount + party + date within configurable tolerances.
Mismatches surface in the वाउचिंग वर्किंग पेपर. Each row shows the source image, the OCR extraction, the matched लेजर entry, and the variance. The ऑडिटर accepts the match, flags for क्लाइंट clarification, or rejects.
Trained on Indian invoice formats: GST invoices, Bill of Supply, debit notes, credit notes. Extracts the मानक 7-8 fields per invoice with high accuracy.
Invoice amount, लेजर entry amount, and PO amount (if Bill register loaded) matched three ways. Variances surface at any leg.
For every लेजर entry without a matched invoice in the upload set, CORAA lists it as missing-support. The ऑडिटर sends this list to the क्लाइंट through क्लाइंट Portal as a single questionnaire.
Every वाउचर carries its match history: who uploaded the invoice, when OCR ran, what was extracted, who accepted the match, who flagged it. Preserved per SA 230.
