Features/Scrutiny/Transactional ସ୍କ୍ରୁଟିନି

84 Rules · 13 Modules

Transactional ସ୍କ୍ରୁଟିନି

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 article picks 100-200 ଭାଉଚର୍ using judgment sampling
-Reviews each ଭାଉଚର୍ manually against an internal ଚେକଲିଷ୍ଟ
-ଅ ।
-Rule application varies between ଅଡିଟ୍ ଟିମ୍ members

କଭରେଜ୍: 2-5% of ଭାଉଚର୍. ସମୟ: 4-6 ଘଣ୍ଟା per ଏଙ୍ଗେଜମେଣ୍ଟ୍. Consistency: depends on the reviewer.

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

କଭରେଜ୍: 100%. ସମୟ: 10-15 minutes runtime, 30-45 minutes review. Consistency: deterministic.

How it works

Three steps. Every trace logged.

Step 01

ନ ।

Open the Configure Transactional ସ୍କ୍ରୁଟିନି modal. Set the materiality threshold below which ଲେଣଦେଣ are not flagged. Enable rule ମଡ୍ୟୁଲ୍ relevant to the ଏଙ୍ଗେଜମେଣ୍ଟ୍ (Cash & Bank, Debtors, Creditors, etc.). The configuration persists for this client.

Step 02

Run ସ୍କ୍ରୁଟିନି

CORAA tests every ଭାଉଚର୍ against the enabled rules in 5-10 minutes for a 50,000-ଭାଉଚର୍ ଏଙ୍ଗେଜମେଣ୍ଟ୍. Anomalies surface in the Anomaly Register with severity bands (High, Medium, Low) and rule attribution.

Step 03

ସ ।

Open the Severity Dashboard for top contributing rules cross-referenced with top affected ଲେଜର୍. Drill to any ଭାଉଚର୍ in three clicks. Flag for review, dismiss, or dismiss-family (suppress the pattern permanently for that client).

Inside the module

What you actually get.

13 thematic ମଡ୍ୟୁଲ୍

Rules organized by ଅଡିଟ୍ domain. Cash & Bank covers cash ଲେଣଦେଣ above ₹2 lakh (Sec 269ST), weekend payments, Sunday ଲେଣଦେଣ, threshold breaches. Documentation & Narration Gaps covers missing narrations and vague entries.

›ନ ।
›ଦ ।
›ଆ ।
›TDS, GST, ।
›ଅନ୍ୟ Income, Statutory Dues, Document Trail

ପ ।

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

›IT ।
›କମ୍ପାନୀ ଅଧିନିୟମ sections (Sec 188, Sec 197)
›GST ।
›MSMED Act 2006
›ICAI ଅଡିଟିଂ ମାନଦଣ୍ଡ

ଗ ।

Three severity bands with ଅସଙ୍ଗତି counts and value at risk. Top contributing rules ranked by ପରିମାଣ and value. Top affected ଲେଜର୍ ranked by ଅସଙ୍ଗତି count. Click any cell to drill.

›ଉ ।
›Top rules × top ଲେଜର୍ cross-reference
›ଆ ।
›Drill from rule to ଭାଉଚର୍, or ଲେଜର୍ to ଭାଉଚର୍

ପ ।

Disable rules that don't apply (weekend ଲେଣଦେଣ for an automobile dealer). Reweight severity. ରିସେଟ୍ thresholds. Configuration locks to the ଏଙ୍ଗେଜମେଣ୍ଟ୍; reused next year automatically.

›ଅ ।
›ଗ ।
›ବ ।
›ବର୍ଷ-on-year persistence
›ଅଡିଟ୍ 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 transactional ସ୍କ୍ରୁଟିନି 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.

Run your first audit free →