ಆಡಿಟ್ ಸಂಸ್ಥೆಗಳು historically sampled 2-5 percent of ವೌಚರ್ಗಳು because that was all human review could cover. CORAA's ವ್ಯವಹಾರ ಪರಿಶೀಲನೆ tests every ವೌಚರ್ against 164 rules organized into 13 thematic modules. Each rule is anchored to an ICAI Standard on ಲೆಕ್ಕಪರಿಶೋಧನೆ, an ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆ section, or a GST Act provision. Rules can be disabled, reweighted, or rethresholded per ಎಂಗೇಜ್ಮೆಂಟ್, with configuration persisting for that client.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Open the Configure ವ್ಯವಹಾರ ಪರಿಶೀಲನೆ modal. Set the ಪ್ರಾಮುಖ್ಯತೆ threshold below which transactions are not flagged. Enable rule modules relevant to the ಎಂಗೇಜ್ಮೆಂಟ್ (Cash & Bank, Debtors, Creditors, etc.). The configuration persists for this client.
CORAA tests every ವೌಚರ್ against the enabled rules in 5-10 minutes for a 50,000-ವೌಚರ್ ಎಂಗೇಜ್ಮೆಂಟ್. Anomalies surface in the Anomaly Register with severity bands (High, Medium, Low) and rule attribution.
Open the Severity Dashboard for top contributing rules cross-referenced with top affected ಲೆಡ್ಜರ್ಗಳು. Drill to any ವೌಚರ್ in three clicks. Flag for review, dismiss, or dismiss-family (suppress the pattern permanently for that client).
Rules organized by ಆಡಿಟ್ domain. Cash & Bank covers cash transactions above ₹2 lakh (Sec 269ST), weekend payments, Sunday transactions, threshold breaches. Documentation & Narration Gaps covers missing narrations and vague entries.
Every rule references the underlying regulation. Sec 40A(3) cash above ₹10K, Sec 269SS/T cash loans, Sec 17(5) GST blocked credits, Rule 36(4) ITC limit, etc.
Three severity bands with anomaly counts and value at ಅಪಾಯ. Top contributing rules ranked by volume and value. Top affected ಲೆಡ್ಜರ್ಗಳು ranked by anomaly count. Click any cell to drill.
Disable rules that don't apply (weekend transactions for an automobile dealer). Reweight severity. ಮರುಹೊಂದಿಸಿ thresholds. Configuration locks to the ಎಂಗೇಜ್ಮೆಂಟ್; reused next year ಸ್ವಯಂಚಾಲಿತವಾಗಿ.
