ଅଡିଟ୍ ଫାର୍ମ historically sampled 2-5 percent of ଭାଉଚର୍ because that was all human review could cover. CORAA's Transactional ସ୍କ୍ରୁଟିନି tests every ଭାଉଚର୍ against 164 rules organized into 13 thematic ମଡ୍ୟୁଲ୍. Each rule is anchored to an ICAI Standard on Auditing, an ଆୟକର ଅଧିନିୟମ section, or a GST Act provision. Rules can be disabled, reweighted, or rethresholded per ଏଙ୍ଗେଜମେଣ୍ଟ୍, with configuration persisting for that client.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
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.
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.
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).
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.
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.
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.
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.
