Every voucher anomaly, every Schedule III mismatch, every threshold breach surfaces in the Findings inbox. CORAA auto-classifies each finding by materiality band using the locked Materiality memo: Above Performance Materiality (must resolve before sign-off), Above Clearly Trivial Threshold (review required), Below CTT (informational). Article assistants triage the lower bands; பங்குதாரர்கள் review the material ones.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Every finding from Scrutiny, ஒத்திசைவு, or கணக்காய்வாளர் flagging carries an amount. CORAA classifies it against the locked Materiality memo: amounts above Performance Materiality go to Above-PM; above Clearly Trivial Threshold but below PM go to Above-CTT; below CTT go to Below-CTT (informational only).
Articles open the Findings inbox filtered to Below-CTT. They review each finding's source voucher, accept or dismiss, document the rationale. பங்குதாரர்கள் filter to Above-PM and Above-CTT for their review.
Above-PM findings must be resolved (or formally accepted as Uncorrected Misstatement per SA 450) before Opinion sign-off proceeds. The Findings inbox surfaces unresolved Above-PM findings as Opinion sign-off blockers.
Bands derived from the locked Materiality memo. Configurable via SA 320 percentages.
Each finding is more than a flag. It carries description, கணக்காய்வாளர் notes, attachments (invoices, emails, screenshots), linked vouchers, comments thread, and version history.
Five primary actions per finding.
Unresolved Above-PM findings block Opinion & Report Step 1 from completing. The Findings inbox surfaces this as 'X findings above PM, must classify before sign-off'.
