ఆడిట్ firms historically sampled 2-5 percent of వౌచర్లు because that was all human review could cover. CORAA's ట్రాన్సాక్షనల్ స్క్రుటినీ tests every వౌచర్ against 164 rules organized into 13 thematic modules. Each rule is anchored to an ICAI Standard on ఆడిట్ing, an Income Tax Act section, or a GST Act provision. Rules can be disabled, reweighted, or rethresholded ఎంగేజ్మెంట్కు, with configuration persisting for that client.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Open the Configure ట్రాన్సాక్షనల్ స్క్రుటినీ modal. Set the materiality threshold below which transactions are not flagged. Enable rule modules relevant to the engagement (Cash & Bank, Debtors, Creditors, etc.). The configuration persists for this client.
CORAA tests every వౌచర్ against the enabled rules in 5-10 minutes for a 50,000-వౌచర్ engagement. Anomalies surface in the Anomaly Register with severity bands (High, Medium, Low) and rule attribution.
Open the Severity Dashboard for top contributing rules cross-referenced with top affected లెడ్జర్లు. Drill to any వౌచర్ in three clicks. Flag for review, dismiss, or dismiss-family (suppress the pattern permanently for that client).
Rules organized by ఆడిట్ domain. Cash & Bank covers cash transactions above ₹2 lakh (Sec 269ST), weekend payments, Sunday transactions, threshold breaches. Documentation & Narration Gaps covers missing narrations and vague entries.
Every rule references the underlying regulation. Sec 40A(3) cash above ₹10K, Sec 269SS/T cash loans, Sec 17(5) GST blocked credits, Rule 36(4) ITC limit, etc.
Three severity bands with anomaly counts and value at risk. Top contributing rules ranked by volume and value. Top affected లెడ్జర్లు ranked by anomaly count. Click any cell to drill.
Disable rules that don't apply (weekend transactions for an automobile dealer). Reweight severity. రీసెట్ thresholds. Configuration locks to the engagement; reused next year automatically.
