Assurance · Journal entry testing· आश्वासन

Journal entry testing & fraud detection.

AI-ఆధారిత జర్నల్ ఎంట్రీ టెస్టింగ్ to detect management override and fraudulent entries. 100% population coverage, fraud indicators across 15+ dimensions.

ఉచిత ట్రయల్ ప్రారంభించండి →లైవ్ డెమో బుక్ చేయండి

What Coraa detects

Comprehensive JE analysis.

Six dimensions of testing across every journal entry, sampling cannot match this depth.

Manual

Manual JE analysis

Manual entries by senior management, entries without supporting docs, unusual account combinations, large adjustments, workflow bypasses.

Timing

Period-end clustering

Last-day entries concentration, month-end / quarter-end spikes, year-end adjustments, post-close entries, timing manipulation patterns.

Wash

Offsetting entries

Entries reversed next period, same amount opposite entries, wash transactions, temporary adjustments, reversal patterns.

Numbers

Round number detection

Suspiciously round amounts, consistent round numbers, estimated adjustments, plug entries, balancing figures.

Accounts

Unusual accounts

Rarely used accounts, dormant account activity, unusual account pairs, revenue / expense manipulation, balance sheet adjustments.

Access

User & authorisation

Entries by unauthorised users, segregation of duties violations, maker-checker bypasses, after-గంటలు entries, weekend / holiday entries.

Why Coraa for JE testing

Built to the demands of modern ఆడిట్ing standards.

JE coverage

100%

Every entry, not just a 5–10% sample

సమయం reduction

90%

JE testing in గంటలు, not weeks

Fraud indicators

15+

Across multiple dimensions

Who uses JE testing

Roles served across the financial reporting lifecycle.

External

Statutory ఆడిటర్‌లు

Perform JE testing as required by ISA 240 / AS 2401, fraud risk, management override, ఆడిట్ సాక్ష్యం.

Internal

Internal ఆడిట్ బృందాలు

Monitor journal entries for fraud and control violations with continuous testing.

Finance

Controllers

Ensure integrity of financial reporting and prevent manipulation.

Forensic

Investigators

Investigate suspected fraud and financial statement manipulation with pattern analysis.

Transform your JE testing

JE testing, full coverage, evidence-backed.

ఉచిత 14-రోజుల ట్రయల్. క్రెడిట్ కార్డ్ లేదు. భారత్-హోస్ట్. DPDPA కంప్లయెంట్.

ఉచిత ట్రయల్ ప్రారంభించండి →లైవ్ డెమో బుక్ చేయండి