ଅଡିଟର୍ don't think in tables; they think in relationships. Intelligence Studio shows the entire entity as a graph: ଲେଜର୍, parties, and ଭାଉଚର୍ as nodes and edges. Four tabs cover the major ଅଡିଟ୍ ପ୍ରଶ୍ନ: Money Flow (where does cash come from and go?), Journal Entry Analysis (SA 240 testing), ଅନୁପାଳନ & Health (statutory dues, regulatory flags), and ନିଷ୍କର୍ଷ (the ଏଙ୍ଗେଜମେଣ୍ଟ୍ review queue).
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Shows the dominant money flows across the entity. Top suppliers (highest outflow), top customers (highest inflow), top inter-party ଲେଣଦେଣ. Filter by quarter to see seasonality.
Layers the SA 240 sub-requirements on the graph: highlight last-minute manual JEs (red nodes), unusual debit-credit pairings (orange edges), related-party rings (closed loops in green).
Per-ଲେଜର୍ ଅନୁପାଳନ status. Statutory dues outstanding, GST mismatch flags, TDS variance flags, MSMED interest accrual. Click any flagged node to see the underlying issue.
The ଏଙ୍ଗେଜମେଣ୍ଟ୍'s ନିଷ୍କର୍ଷ inbox, filtered to the current graph view. Resolve, dismiss, or pin ନିଷ୍କର୍ଷ without leaving Intelligence Studio.
Nodes are ଲେଜର୍ and parties; edges are aggregated ଭାଉଚର୍ between them. Edge thickness scales with ଲେଣଦେଣ value. Node colour shifts to indicate flag severity.
Click any node to drill into that ଲେଜର୍'s ଲେଣଦେଣ or that party's ଭାଉଚର୍ list. Click any edge to see the specific ଭାଉଚର୍ between two parties.
Apply SA 240 filters to the graph: only last-minute manual JEs visible, or only unusual debit-credit pairings, or only related-party rings. Each filter modifies the graph in place.
Every drill, every filter, every flag in Intelligence Studio is logged to the ଏଙ୍ଗେଜମେଣ୍ଟ୍ log per SA 230. Peer reviewers can re-run the same view by replaying the log.
