ऑडिटर don't think in tables; they think in relationships. Intelligence Studio shows the entire entity as a graph: लेजर, parties, and वाउचर as nodes and edges. Four tabs cover the major ऑडिट प्रश्न: Money Flow (where does cash come from and go?), Journal Entry Analysis (SA 240 testing), अनुपालन & Health (statutory dues, नियामक flags), and निष्कर्ष (the एंगेजमेंट समीक्षा queue).
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Shows the dominant money flows across the entity. Top suppliers (highest outflow), top ग्राहक (highest inflow), top inter-party transactions. फ़िल्टर by quarter to see seasonality.
Layers the SA 240 sub-requirements on the graph: highlight last-मिनट manual JEs (red nodes), unusual debit-credit pairings (orange edges), related-party rings (closed loops in green).
Per-लेजर अनुपालन status. Statutory dues outstanding, GST mismatch flags, TDS variance flags, MSMED interest accrual. Click any flagged node to see the underlying issue.
The एंगेजमेंट's निष्कर्ष inbox, filtered to the current graph view. Resolve, dismiss, or pin निष्कर्ष without leaving Intelligence Studio.
नहींdes are लेजर and parties; edges are aggregated वाउचर between them. Edge thickness scales with transaction value. नहींde colour shifts to indicate flag severity.
Click any node to drill into that लेजर's transactions or that party's वाउचर list. Click any edge to see the specific वाउचर between two parties.
Apply SA 240 filters to the graph: only last-मिनट manual JEs visible, or only unusual debit-credit pairings, or only related-party rings. Each फ़िल्टर modifies the graph in place.
Every drill, every फ़िल्टर, every flag in Intelligence Studio is logged to the एंगेजमेंट log per SA 230. Peer reviewers can re-run the same view by replaying the log.
