लेजर जाँच builds a behavioural profile of every लेजर in the General लेजर, movement curves, period-over-period shifts, वेंडर concentration, frequency of activity. Deviations from that profile surface as a prioritized समीक्षा list. ऑडिटर no longer scroll through every लेजर to find the ten that matter.
Example: Washing Charges average ₹50K-1L प्रति माह; जनवरी was ₹5L. CORAA flags the five largest invoices for समीक्षा.
Transactional जाँच runs 164 rules across 13 मॉड्यूल, Cash & Bank, Documentation gaps, Debtors, Creditors, Revenue, Expense Analysis, Fixed Assets, and six अधिक. Each rule has an ICAI, Income Tax Act, or GST Act anchor. Rules can be disabled, reweighted, or rethresholded per एंगेजमेंट; the कॉन्फ़िगरेशन persists for that क्लाइंट.
Rule weights adapt per क्लाइंट. False-flag rates typically drop below 5 percent by the second ऑडिट चक्र.
Once जाँच runs, the Severity Dashboard surfaces top contributing rules cross-referenced with top affected लेजर. ऑडिटर see which patterns are driving anomaly volume and where they concentrate. Forensic-गुणवत्ता drill-down to the वाउचर in three clicks.
SA 240 mandates testing of जर्नल एंट्रियाँ with three specific जोखिम areas, last-मिनट manual journals, unusual debit-credit pairings, and related-party rings. CORAA tests the complete journal universe against सभी three, not a sample. The SA 240 Working Paper documents the प्रक्रिया with the source वाउचर attached.
Four जाँच engines covering लेजर-level, वाउचर-level, and journal-level testing, सभी on the complete population.
