Features/Scrutiny/व्यवहार छाननी

84 Rules · 13 Modules

व्यवहार छाननी

Every voucher tested against 84 ICAI-aligned rules across 13 modules.

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Configure Transactional Scrutiny, 84 rules across 13 modules

Audit firms historically sampled 2-5 percent of vouchers because that was all human review could cover. CORAA's Transactional Scrutiny tests every voucher against 84 rules organized into 13 thematic modules. Each rule is anchored to an ICAI Standard on Auditing, an Income Tax Act section, or a GST Act provision. Rules can be disabled, reweighted, or rethresholded per engagement, with configuration persisting for that client.

84 rules across 13 thematic modules
Every voucher tested: typically 50,000 to 200,000 per engagement
Each rule anchored to ICAI SA, IT Act section, or GST Act provision
Materiality floor read from the locked SA 320 memo (turnover-based fallback), rules configurable per engagement
Per-client rule disable, reweight, rethreshold
Configuration persists for that client across financial years

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-Senior आर्टिकल picks 100-200 व्हाउचर्स वापरून judgment नमुना
-Reviews each व्हाउचर manually against एक internal checklist
-विसंगती flagged मध्ये एक Word दस्तऐवज किंवा Excel sheet
-Rule application varies दरम्यान ऑडिट टीम members

कव्हरेज: 2-5% च्या व्हाउचर्स. वेळ: 4-6 तास per एंगेजमेंट. Consistency: depends वर the पुनरावलोकक.

CORAA

On the Ledger

84 rules applied to every voucher uniformly
Severity Dashboard ranks anomalies by rule contribution and ledger impact
Noise falls audit over audit: disabled rules and family dismissals persist per engagement
Each anomaly drills to its source voucher with one click
Findings auto-classified by materiality band

कव्हरेज: 100%. वेळ: 10-15 मिनिटे runtime, 30-45 मिनिटे पुनरावलोकन. Consistency: deterministic.

How it works

Three steps. Every trace logged.

Step 01

नियम संच कॉन्फिगर करा

Open the Configure व्यवहार छाननी modal. Set the सामग्रिकता थ्रेशोल्ड below which व्यवहार आहेत नाही flagged. Enable rule modules relevant ला the एंगेजमेंट (रोख & बँक, देणेदार, धनको, etc.). The configuration persists साठी हे क्लायंट.

Step 02

चालवा छाननी

CORAA चाचण्या every व्हाउचर against the enabled rules मध्ये 5-10 मिनिटे साठी एक 50,000-व्हाउचर एंगेजमेंट. विसंगती surface मध्ये the विसंगती नोंदणी करा सोबत severity bands (जास्त, Medium, कमी) आणि rule attribution.

Step 03

पुनरावलोकन आणि resolve

Open the गंभीरता डॅशबोर्ड साठी top contributing rules cross-referenced सोबत top affected लेजर्स. Drill ला any व्हाउचर मध्ये three clicks. Flag साठी पुनरावलोकन, dismiss, किंवा dismiss-family (suppress the पॅटर्न permanently साठी ते क्लायंट).

Inside the module

What you actually get.

13 विषयनिहाय मॉड्यूल्स

Rules organized द्वारे ऑडिट domain. रोख & बँक covers रोख व्यवहार above ₹2 लाख (Sec 269ST), weekend payments, Sunday व्यवहार, थ्रेशोल्ड breaches. दस्तऐवजीकरण & Narration Gaps covers missing narrations आणि vague entries.

›रोख & बँक, दस्तऐवजीकरण & Narration Gaps
›देणेदार / AR, धनको / AP
›महसूल / Income, खर्च Analysis, स्थिर मालमत्ता
›TDS, GST, Working Capital
›Other Income, वैधानिक Dues, दस्तऐवज Trail

वैधानिक anchors per rule

Every rule references the underlying regulation. Sec 40एक(3) रोख above ₹10K, Sec 269SS/T रोख कर्जे, Sec 17(5) GST blocked credits, Rule 36(4) ITC limit, etc.

›IT Act कलमे इनलाइन उद्धृत
›Companies Act कलमे (Sec 188, Sec 197)
›GST Act आणि Rules
›MSMED Act 2006
›ICAI ऑडिटिंगवरील मानके

गंभीरता डॅशबोर्ड

Three severity bands सोबत विसंगती counts आणि value वर जोखीम. Top contributing rules ranked द्वारे volume आणि value. Top affected लेजर्स ranked द्वारे विसंगती count. Click any cell ला drill.

›जास्त / Medium / कमी bands
›Top rules × top लेजर्स cross-reference
›Value-वर-जोखीम per band
›Drill पासून rule ला व्हाउचर्स, किंवा लेजर ला व्हाउचर्स

Per-क्लायंट rule customization

Disable rules ते don't apply (weekend व्यवहार साठी एक automobile dealer). Reweight severity. रीसेट थ्रेशोल्ड्स. Configuration locks ला the एंगेजमेंट; reused next वर्ष automatically.

›Disable per-क्लायंट
›तीव्रता पुनर्भारित करा
›Custom थ्रेशोल्ड्स
›Year-वर-वर्ष persistence
›ऑडिट log captures every config change

Frequently asked

Answers, up front.

Cash & Bank, Documentation and Narration Gaps, Debtors / Accounts Receivable, Creditors / Accounts Payable, Revenue / Income, Expense Analysis, Fixed Assets, TDS, GST, Working Capital, Other Income, Statutory Dues, and Document Trail. Each module groups related rules.

Ledger Scrutiny works at the ledger level, profiling each ledger's normal behaviour and surfacing deviations. Transactional Scrutiny works at the voucher level, applying 84 rules to every entry. Both run together; audit teams typically begin with Ledger Scrutiny to scope review effort and drill into Transactional anomalies.

Custom rules will be supported in a future release. Today, the 84 rules cover what Indian statutory audit, tax audit, and GST audit require. Firms can request additions via support.

Three mechanisms: disable rules that don't apply to a client, dismiss findings as a 'family' to suppress the pattern for that engagement, and tune thresholds. The configuration persists for the client, so the second audit starts quieter than the first — deterministic settings, not opaque weight adaptation.

See it on a real ledger

Run व्यवहार छाननी on one of your engagements.

Bring a Trial Balance and a General Ledger. We'll walk through scrutiny end-to-end on your data, not a sandbox.

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