Ledger Scrutiny builds a behavioural profile of every ledger in the General Ledger, movement curves, period-over-period shifts, விற்பனையாளர் concentration, frequency of activity. Deviations from that profile surface as a prioritized review list. கணக்காய்வாளர்கள் no longer scroll through every ledger to find the ten that matter.
Example: Washing Charges average ₹50K-1L per month; January was ₹5L. CORAA flags the five largest invoices for review.
Transactional Scrutiny runs 164 rules across 13 modules, Cash & Bank, ஆவணப்படுத்தல் gaps, Debtors, Creditors, Revenue, Expense Analysis, Fixed Assets, and six more. Each rule has an ICAI, Income Tax Act, or GST Act anchor. Rules can be disabled, reweighted, or rethresholded per எங்கேஜ்மென்ட்; the configuration persists for that வாடிக்கையாளர்.
Rule weights adapt per வாடிக்கையாளர். False-flag rates typically drop below 5 percent by the second audit cycle.
Once scrutiny runs, the Severity Dashboard surfaces top contributing rules cross-referenced with top affected ledgers. கணக்காய்வாளர்கள் see which patterns are driving anomaly volume and where they concentrate. Forensic-quality drill-down to the voucher in three clicks.
SA 240 mandates testing of ஜர்னல் என்ட்ரிகள் with three specific risk areas, last-minute manual journals, unusual debit-credit pairings, and related-party rings. CORAA tests the complete journal universe against all three, not a sample. The SA 240 Working Paper documents the procedure with the source vouchers attached.
Four scrutiny engines covering ledger-level, voucher-level, and journal-level testing, all on the complete population.
