CORAA
ଲାଇଭ୍ ଡେମୋ ବୁକ୍ କରନ୍ତୁମାଗଣା ଟ୍ରାଏଲ୍ ଆରମ୍ଭ କରନ୍ତୁ
ଆଶ୍ୱାସନା · Journal entry testing· आश्वासन

Journal entry testing & fraud detection.

AI-powered journal entry testing to detect management override and fraudulent entries. 100% population coverage, fraud indicators across 15+ dimensions.

What Coraa detects

Comprehensive JE analysis.

Six dimensions of testing across every journal entry, sampling cannot match this depth.

Manual
Manual JE analysis
Manual entries by senior management, entries without supporting docs, unusual account combinations, large adjustments, workflow bypasses.
Timing
Period-end clustering
Last-ଦିନ entries concentration, month-end / quarter-end spikes, year-end adjustments, post-close entries, timing manipulation patterns.
Wash
Offsetting entries
Entries reversed next period, same amount opposite entries, wash ଲେଣଦେଣ, temporary adjustments, reversal patterns.
Numbers
Round number detection
Suspiciously round amounts, consistent round numbers, estimated adjustments, plug entries, balancing figures.
Accounts
Unusual accounts
Rarely used accounts, dormant account activity, unusual account pairs, revenue / ଖର୍ଚ୍ଚ manipulation, balance sheet adjustments.
Access
User & authorisation
Entries by unauthorised users, segregation of duties violations, maker-checker bypasses, after-ଘଣ୍ଟା entries, weekend / holiday entries.
Why Coraa for JE testing

Built to the demands of modern auditing standards.

JE coverage
100%
Every entry, not just a 5–10% sample
ସମୟ ହ୍ରାସ
90%
JE testing in ଘଣ୍ଟା, not ସପ୍ତାହ
Fraud indicators
15+
Across multiple dimensions
Who uses JE testing

Roles served across the financial ରିପୋର୍ଟିଂ lifecycle.

External
Statutory ଅଡିଟର୍
Perform JE testing as required by ISA 240 / AS 2401, fraud risk, management override, ଅଡିଟ୍ evidence.
Internal
ଆଭ୍ୟନ୍ତରୀଣ ଅଡିଟ୍ teams
Monitor journal entries for fraud and control violations with continuous testing.
Finance
Controllers
Ensure integrity of financial ରିପୋର୍ଟିଂ and prevent manipulation.
Forensic
Investigators
Investigate suspected fraud and financial statement manipulation with pattern analysis.
Transform your JE testing

JE testing, full coverage, evidence-backed.

ମାଗଣା 14-ଦିନର ଟ୍ରାଏଲ୍। କୌଣସି କ୍ରେଡିଟ୍ କାର୍ଡ ନାହିଁ। ଭାରତ-ହୋଷ୍ଟେଡ୍। DPDPA ଅନୁପାଳନଶୀଳ।

ମାଗଣା ଟ୍ରାଏଲ୍ ଆରମ୍ଭ କରନ୍ତୁ →ଲାଇଭ୍ ଡେମୋ ବୁକ୍ କରନ୍ତୁ
Journal Entry Testing & Fraud Detection | CORAA | CORAA