ఆడిటర్s don't think in tables; they think in relationships. ఇంటెలిజెన్స్ స్టుడియో shows the entire entity as a graph: లెడ్జర్లు, parties, and వౌచర్లు as nodes and edges. Four tabs cover the major ఆడిట్ questions: Money Flow (where does cash come from and go?), Journal Entry Analysis (SA 240 testing), కంప్లయన్స్ & Health (statutory dues, regulatory flags), and ఫలితాలు (the engagement 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 customers (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-లెడ్జర్ కంప్లయన్స్ status. Statutory dues outstanding, GST mismatch flags, TDS variance flags, MSMED interest accrual. Click any flagged node to see the underlying issue.
The engagement's ఫలితాలు inbox, filtered to the current graph view. Resolve, dismiss, or pin ఫలితాలు without leaving ఇంటెలిజెన్స్ స్టుడియో.
కాదుdes are లెడ్జర్లు and parties; edges are aggregated వౌచర్లు between them. Edge thickness scales with transaction value. కాదుde colour shifts to indicate flag severity.
Click any node to drill into that లెడ్జర్'s transactions or that party's వౌచర్ list. Click any edge to see the specific వౌచర్లు 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 ఇంటెలిజెన్స్ స్టుడియో is logged to the engagement log per SA 230. Peer reviewers can re-run the same view by replaying the log.
