கணக்காய்வாளர்கள் don't think in tables; they think in relationships. Intelligence Studio shows the entire entity as a graph: ledgers, parties, and vouchers as nodes and edges. Four tabs cover the major audit questions: Money Flow (where does cash come from and go?), Journal Entry Analysis (SA 240 testing), Compliance & Health (statutory dues, ஒழுங்குமுறை flags), and Findings (the எங்கேஜ்மென்ட் review queue).
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Shows the dominant money flows across the entity. Top suppliers (highest outflow), top வாடிக்கையாளர்கள் (highest inflow), top inter-party transactions. Filter by quarter to see seasonality.
Layers the SA 240 sub-requirements on the graph: highlight last-minute manual JEs (red nodes), unusual debit-credit pairings (orange edges), related-party rings (closed loops in green).
Per-ledger compliance status. Statutory dues outstanding, GST mismatch flags, TDS variance flags, MSMED interest accrual. Click any flagged node to see the underlying issue.
The எங்கேஜ்மென்ட்'s Findings inbox, filtered to the current graph view. Resolve, dismiss, or pin findings without leaving Intelligence Studio.
Nodes are ledgers and parties; edges are aggregated vouchers between them. Edge thickness scales with transaction value. Node colour shifts to indicate flag severity.
Click any node to drill into that ledger's transactions or that party's voucher list. Click any edge to see the specific vouchers between two parties.
Apply SA 240 filters to the graph: only last-minute manual JEs visible, or only unusual debit-credit pairings, or only related-party rings. Each filter modifies the graph in place.
Every drill, every filter, every flag in Intelligence Studio is logged to the எங்கேஜ்மென்ட் log per SA 230. Peer reviewers can re-run the same view by replaying the log.
