ಆಡಿಟರ್ಗಳು don't think in tables; they think in relationships. ಇಂಟೆಲಿಜೆನ್ಸ್ ಸ್ಟುಡಿಯೋ shows the entire entity as a graph: ಲೆಡ್ಜರ್ಗಳು, parties, and ವೌಚರ್ಗಳು as nodes and edges. Four tabs cover the major ಆಡಿಟ್ questions: Money Flow (where does cash come from and go?), Journal Entry Analysis (SA 240 testing), ಅನುಸರಣೆ & Health (statutory dues, ನಿಯಂತ್ರಕ flags), and ಫಲಿತಾಂಶಗಳು (the ಎಂಗೇಜ್ಮೆಂಟ್ review 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 customers (highest inflow), top inter-party transactions. Filter by quarter to see seasonality.
Layers the SA 240 sub-requirements on the graph: highlight last-minute manual JEs (red nodes), unusual debit-credit pairings (orange edges), related-party rings (closed loops in green).
Per-ಲೆಡ್ಜರ್ ಅನುಸರಣೆ status. Statutory dues outstanding, GST mismatch flags, TDS variance flags, MSMED interest accrual. Click any flagged node ನೋಡಲು underlying issue.
The ಎಂಗೇಜ್ಮೆಂಟ್'s ಫೈಂಡಿಂಗ್ಸ್ ಇನ್ಬಾಕ್ಸ್, filtered to the current graph view. Resolve, dismiss, or pin ಫಲಿತಾಂಶಗಳು without leaving ಇಂಟೆಲಿಜೆನ್ಸ್ ಸ್ಟುಡಿಯೋ.
ಇಲ್ಲdes are ಲೆಡ್ಜರ್ಗಳು ಮತ್ತು parties; edges are aggregated ವೌಚರ್ಗಳು between them. Edge thickness scales with transaction value. ಇಲ್ಲde colour shifts to indicate flag severity.
Click any node to drill into that ಲೆಡ್ಜರ್'s transactions or that party's ವೌಚರ್ list. Click any edge ನೋಡಲು specific ವೌಚರ್ಗಳು between two parties.
Apply SA 240 filters to the graph: only last-minute manual JEs visible, or only unusual debit-credit pairings, or only related-party rings. Each filter modifies the graph in place.
Every drill, every filter, every flag in ಇಂಟೆಲಿಜೆನ್ಸ್ ಸ್ಟುಡಿಯೋ is logged to the ಎಂಗೇಜ್ಮೆಂಟ್ log per SA 230. Peer reviewers can re-run the same view by replaying the log.
