CORAA publishes practical audit resources for Indian auditors: internal audit checklists, RCMs, SOW and data request tools, Excel/PDF workbooks, continuous monitoring rules, audit report formats, GST and tax audit workpapers, CA certificate formats, calculators and AI-in-audit guides.
Start with the internal audit hub if you need a full workflow. Use applicability, SOW, audit universe, RCM, programme, data request, sampling, fieldwork, observation, report and ATR resources in that order. If you already know the cycle, open the cycle checklist or workbook directly.
Use the downloads hub for downloadable checklists, workbooks and templates. Cycle pages such as P2P, O2C, R2R, H2R, cash and bank, inventory, fixed assets, treasury, statutory compliance and ITGC link to Excel/PDF workbooks; the export buttons open after the standard resource-download form is submitted.
Use the control repository for cycle-wise control examples, the RCM builder for an editable risk-control-test-evidence matrix, and the relevant cycle checklist for fieldwork depth. The RCM should be tailored to the entity, ERP, delegation matrix and approved scope.
Start with the AI in internal audit guide for safe use cases, then use the AI strategy template for governance, the AI-enabled fraud checklist for threat readiness, and source data readiness or monitoring rules when moving from prompts to repeatable audit evidence.
Use continuous monitoring rules when audit tests are repeatable across full populations. Good candidates include duplicate invoices, stale advances, old BRS items, leaver access, pricing overrides, missing POD, old GRNs, GST mismatches and overdue management actions.
CA firms should use the CA-firms internal audit page for service delivery, the SOW generator for scope, the data request list for PBC tracking, cycle workbooks for fieldwork, and report/ATR resources for consistent client reporting and follow-up.
No. They are practical workpaper starters and route maps. Auditors must verify current law, ICAI standards, engagement scope, entity policy, ERP reports, contracts, tax positions, source data completeness and management ownership before concluding or issuing a report.
Yes. Public guide pages remain open for reading and indexing, but Excel, PDF, template and generator exports should use CORAA's standard resource-download form. The form captures name, work email, firm and optional phone before the audit file opens.
