లెడ్జర్ స్క్రుటినీ builds a behavioural profile of every లెడ్జర్ in the General లెడ్జర్, movement curves, period-over-period shifts, vendor concentration, frequency of activity. Deviations from that profile surface as a prioritized review list. ఆడిటర్s no longer scroll through every లెడ్జర్ 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.
ట్రాన్సాక్షనల్ స్క్రుటినీ runs 164 rules across 13 modules, Cash & Bank, Documentation 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 ఎంగేజ్మెంట్కు; the configuration persists for that client.
Rule weights adapt per client. False-flag rates typically drop below 5 percent by the second ఆడిట్ cycle.
Once scrutiny runs, the Severity Dashboard surfaces top contributing rules cross-referenced with top affected లెడ్జర్లు. ఆడిటర్s see which patterns are driving anomaly volume and where they concentrate. Forensic-quality drill-down to the వౌచర్ in three clicks.
SA 240 mandates testing of journal entries 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 వౌచర్లు attached.
Four scrutiny engines covering లెడ్జర్-level, వౌచర్-level, and journal-level testing, all on the complete population.
