ಲೆಡ್ಜರ್ ಪರಿಶೀಲನೆ builds a behavioural profile of every ಲೆಡ್ಜರ್ in the General ಲೆಡ್ಜರ್, movement curves, period-over-period shifts, vendor concentration, frequency of activity. Deviations from that profile surface as a prioritized review list. ಆಡಿಟರ್ಗಳು no longer scroll through every ಲೆಡ್ಜರ್ to find the ten that matter.
Example: Washing Charges average ₹50K-1L per month; January was ₹5L. CORAA flags the five largest invoices for review.
ವ್ಯವಹಾರ ಪರಿಶೀಲನೆ runs 164 rules across 13 modules, Cash & Bank, Documentation gaps, Debtors, Creditors, Revenue, Expense Analysis, Fixed Assets, and six more. Each rule has an ICAI, ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆ, or GST Act anchor. Rules can be disabled, reweighted, or rethresholded per ಎಂಗೇಜ್ಮೆಂಟ್; the configuration persists for that client.
ಪ್ರತಿ ಗ್ರಾಹಕನಿಗೆ ನಿಯಮ ತೂಕಗಳು ಹೊಂದಿಕೊಳ್ಳುತ್ತವೆ. False-flag rates typically drop below 5 percent by the second ಆಡಿಟ್ cycle.
Once ಪರಿಶೀಲನೆ runs, the Severity Dashboard surfaces top contributing rules cross-referenced with top affected ಲೆಡ್ಜರ್ಗಳು. ಆಡಿಟರ್ಗಳು see which patterns are driving anomaly volume and where they concentrate. Forensic-quality drill-down to the ವೌಚರ್ in three clicks.
SA 240 mandates testing of ಜರ್ನಲ್ ಎಂಟ್ರಿಗಳು with three specific ಅಪಾಯ areas, last-ನಿಮಿಷದ ಮ್ಯಾನ್ಯುಯಲ್ ಜರ್ನಲ್ಗಳು, unusual debit-credit pairings, and related-party rings. CORAA tests the complete journal universe against all three, not a sample. The SA 240 ವರ್ಕಿಂಗ್ ಪೇಪರ್ documents the ಕಾರ್ಯವಿಧಾನ with the source ವೌಚರ್ಗಳು attached.
Four ಪರಿಶೀಲನೆ engines covering ಲೆಡ್ಜರ್-level, ವೌಚರ್-level, and journal-level testing, all on the complete population.
