ଲେଜର୍ ସ୍କ୍ରୁଟିନି builds a behavioural profile of every ଲେଜର୍ in the General ଲେଜର୍, movement curves, period-over-period shifts, ଭେଣ୍ଡର୍ concentration, frequency of activity. Deviations from that profile surface as a prioritized review list. ଅଡିଟର୍ ନା longer scroll through every ଲେଜର୍ to find the ten that matter.
Example: Washing Charges average ₹50K-1L per month; ଜାନୁଆରୀ was ₹5L. CORAA flags the five largest ଚାଲାନ୍ for review.
Transactional ସ୍କ୍ରୁଟିନି runs 164 rules across 13 ମଡ୍ୟୁଲ୍, Cash & Bank, Documentation gaps, Debtors, Creditors, Revenue, Expense Analysis, Fixed Assets, and six more. Each rule has an ICAI, ଆୟକର ଅଧିନିୟମ, or GST Act anchor. Rules can be disabled, reweighted, or rethresholded per ଏଙ୍ଗେଜମେଣ୍ଟ୍; the configuration persists for that client.
Rule weights adapt per client. False-flag rates typically drop below 5 percent by the second ଅଡିଟ୍ cycle.
Once ସ୍କ୍ରୁଟିନି runs, the Severity Dashboard surfaces top contributing rules cross-referenced with top affected ଲେଜର୍. ଅଡିଟର୍ see which patterns are driving ଅସଙ୍ଗତି ପରିମାଣ and where they concentrate. Forensic-quality drill-down to the ଭାଉଚର୍ in three clicks.
SA 240 mandates testing of journal entries with three specific risk areas, last-minute manual journals, unusual debit-credit pairings, and related-party rings. CORAA tests the complete journal universe against all three, not a sample. The SA 240 Working Paper documents the ପ୍ରକ୍ରିୟା with the source ଭାଉଚର୍ attached.
Four ସ୍କ୍ରୁଟିନି engines covering ଲେଜର୍-level, ଭାଉଚର୍-level, and journal-level testing, all on the complete population.
