Use case · SOX & internal controls· प्रयोग

SOX compliance & internal controls testing.

Automate SOX 302 and 404 testing, journal entry testing (JET), segregation of duties, and continuous controls monitoring. 100% transaction coverage.

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The SOX testing challenge

Internal controls cannot be defended without 100% coverage.

SOX 404 and ITGC reviews still depend on sampling, spreadsheets, and quarter-end evidence chases.

Manual

Sample-based JET

Internal audit teams test 5% of journal entries, missing patterns at scale.

SOD

Spreadsheet matrices

Segregation of duties reviewed against access matrices in Excel, refreshed once a quarter.

Evidence

Scattered logs

Control evidence lives across tickets, screenshots, and emails, never one source of truth.

Visibility

Quarterly only

Issues surface at quarter-end review, not the day they happen.

How Coraa addresses them

From data ingestion to audit-ready reports.

JET

Journal entry testing

Analyze 100% of journal entries for unusual patterns, manual entries, round-dollar amounts, and policy violations, weekend / holiday entries, account combinations.

SOD

Segregation of duties

Detect SOD violations across financial processes and user access, user access analysis, transaction approval chains, conflicting role identification.

Monitoring

Continuous controls

Real-time controls monitoring with automated alerts for policy violations and anomalies, trend analysis and reporting.

Access

ITGC testing

Verify user access rights, privileged access, and terminated user cleanup, privileged review, terminated user verification, periodic recertification.

Process controls

P2P / O2C / close

Test key controls across procure-to-pay, order-to-cash, and financial close, PO approvals, 3-way match, revenue recognition controls.

Documentation

Audit-ready evidence

Generate comprehensive workpapers with full audit trails and evidence, control testing workpapers, exception reports, management rep letters.

How it works

From data ingestion to audit-ready reports - in four simple steps.

Step 01

Connect data sources

Upload or connect ERP data, general ledger, user access logs, and transaction files.

Step 02

Configure tests

Select control tests, set thresholds, and define risk parameters based on your policies.

Step 03

Run analysis

Coraa analyzes 100% of transactions, identifies exceptions, and flags control deficiencies.

Step 04

Review & report

Review findings, generate workpapers, and export audit-ready documentation.

Measurable impact

What changes for SOX & internal audit teams.

Less manual testing

70%

Refocused on strategic risk

Transaction coverage

100%

Every entry, every control

Surprises at audit

Issues caught the day they happen

Who benefits

Roles served across the controls lifecycle.

Internal audit

Strategic risk focus

Reduce manual testing time by 70% and focus on strategic risk assessment and advisory work.

Finance

Control effectiveness

Ensure control effectiveness and prepare for external audits with confidence.

External

Efficient audits

Leverage Coraa's 100% transaction testing for more efficient and effective audits.

Transform your SOX practice

Controls testing - continuous, evidenced, defensible.

Free 14-day trial. No credit card. India-hosted. DPDPA compliant.

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