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ନିଷ୍କର୍ଷ Inbox

Auto-classified by materiality band. ଲେଖା triage, partners review.

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CORAA ନିଷ୍କର୍ଷ inbox with materiality-band classification

Every ଭାଉଚର୍ ଅସଙ୍ଗତି, every Schedule III mismatch, every threshold breach surfaces in the ନିଷ୍କର୍ଷ inbox. CORAA auto-classifies each ନିଷ୍କର୍ଷ by materiality band using the locked Materiality memo: Above Performance Materiality (must resolve before sign-off), Above Clearly Trivial Threshold (review required), Below CTT (informational). ଲେଖା assistants triage the lower bands; partners review the material ones.

Auto-classified by band: Above PM, Above CTT, Below CTT
ଲେଖା-level filter for triage; partner-level filter for review
Above-PM ନିଷ୍କର୍ଷ block Opinion sign-off until resolved
Each ନିଷ୍କର୍ଷ: description, notes, attachments, linked ଭାଉଚର୍, comments, version history
Resolve, Dismiss, Dismiss-family, Pin for partner attention
ନିଷ୍କର୍ଷ flow into Opinion & ରିପୋର୍ଟ Step 1 for classification

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

-Anomalies tracked in an Excel sheet per ଅଡିଟ୍
-Classification by materiality done manually at sign-off
-Partner reviews everything because triage isn't structured
-Resolved ନିଷ୍କର୍ଷ noted as 'cleared' without documented rationale

ନିଷ୍କର୍ଷ management: ad-hoc. Partner review burden: 100% of all flags.

CORAA

On the Ledger

ନିଷ୍କର୍ଷ auto-classified the moment they are created
ଲେଖା triages Below-CTT ନିଷ୍କର୍ଷ without partner review
Partner reviews only Above-PM and Above-CTT ନିଷ୍କର୍ଷ
Each ନିଷ୍କର୍ଷ's full history preserved: who, when, what, why
Dismiss-family suppresses the pattern for that ଏଙ୍ଗେଜମେଣ୍ଟ୍ permanently

ନିଷ୍କର୍ଷ management: structured. Partner review burden: 5-20% of flags.

How it works

Three steps. Every trace logged.

Step 01

Auto-classification on creation

Every ନିଷ୍କର୍ଷ from ସ୍କ୍ରୁଟିନି, ସମନ୍ୱୟ, or ଅଡିଟର୍ flagging carries an amount. CORAA classifies it against the locked Materiality memo: amounts above Performance Materiality go to Above-PM; above Clearly Trivial Threshold but below PM go to Above-CTT; below CTT go to Below-CTT (informational only).

Step 02

Triage and review

ଲେଖା open the ନିଷ୍କର୍ଷ inbox filtered to Below-CTT. They review each ନିଷ୍କର୍ଷ's source ଭାଉଚର୍, accept or dismiss, document the rationale. Partners filter to Above-PM and Above-CTT for their review.

Step 03

Resolution and sign-off

Above-PM ନିଷ୍କର୍ଷ must be resolved (or formally accepted as Uncorrected Misstatement per SA 450) before Opinion sign-off proceeds. The ନିଷ୍କର୍ଷ inbox surfaces unresolved Above-PM ନିଷ୍କର୍ଷ as Opinion sign-off blockers.

Inside the module

What you actually get.

Three materiality bands

Bands derived from the locked Materiality memo. Configurable via SA 320 percentages.

›Above PM: material misstatement candidate
›Above CTT: warrants disclosure or correction
›Below CTT: informational; ନା action required
›Drill from band to individual ନିଷ୍କର୍ଷ

Finding as structured record

Each ନିଷ୍କର୍ଷ is more than a flag. It carries description, ଅଡିଟର୍ notes, attachments (ଚାଲାନ୍, emails, screenshots), linked ଭାଉଚର୍, comments thread, and version history.

›Description and ଅଡିଟର୍ notes
›Attachments (drag-drop upload)
›Linked ଭାଉଚର୍ (1+)
›Comments thread for team discussion
›Version history per edit

Actions

Five primary actions per ନିଷ୍କର୍ଷ.

›Resolve: client provided evidence, issue cleared
›Dismiss: not a ନିଷ୍କର୍ଷ (false positive)
›Dismiss-family: suppress pattern permanently for that ଏଙ୍ଗେଜମେଣ୍ଟ୍
›Pin: flag for partner attention
›Send to Client: convert to Client Portal ପ୍ରଶ୍ନ

Sign-off blocker integration

Unresolved Above-PM ନିଷ୍କର୍ଷ block Opinion & ରିପୋର୍ଟ Step 1 from completing. The ନିଷ୍କର୍ଷ inbox surfaces this as 'X ନିଷ୍କର୍ଷ above PM, must classify before sign-off'.

›Above-PM blocker count
›ସିଧାସଳଖ link to unresolved ନିଷ୍କର୍ଷ
›Block enforced on UDIN issuance
›SA 450 disposition per ନିଷ୍କର୍ଷ required

Frequently asked

Answers, up front.

Three sources: (1) automatically from ସ୍କ୍ରୁଟିନି rules firing on ଭାଉଚର୍, (2) automatically from ସମନ୍ୱୟ variances exceeding tolerance, (3) manually by the ଅଡିଟର୍ flagging a ଭାଉଚର୍ with the Flag-for-Review modal. Each source preserves attribution in the ନିଷ୍କର୍ଷ record.

Suppresses the underlying pattern for that ଏଙ୍ଗେଜମେଣ୍ଟ୍ permanently. Example: dismissing a 'Sunday cash ଲେଣଦେଣ' ନିଷ୍କର୍ଷ as a family for an automobile dealer (because Sunday is a sales ଦିନ in that business) prevents Sunday-cash flags for that client thereafter. The rule continues running on other clients; the dismissal is ଏଙ୍ଗେଜମେଣ୍ଟ୍-scoped. The dismissal reason is logged and reversible.

Opinion & ରିପୋର୍ଟ Step 1 requires classification of every ନିଷ୍କର୍ଷ per SA 450: Resolved (issue cleared), Caveat (disclosed in IAR), Uncorrected Misstatement (ଅଡିଟର୍ agrees disposition but client did not correct), Material Weakness (significant internal control issue). Above-PM ନିଷ୍କର୍ଷ must reach one of these classifications before Step 1 advances. ନିଷ୍କର୍ଷ below CTT are auto-classified Resolved and don't block.

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