Vouching means matching every booked transaction to its underlying invoice or supporting document. The traditional approach is three articles, six hours, a thousand vouchers. CORAA's Vouching agent uses OCR to extract amount, date, vendor GSTIN, invoice number, and TDS deducted from uploaded PDFs and images. The extracted data matches against the ledger entry; mismatches above tolerance get flagged with the source image attached.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Bulk upload PDFs and images. CORAA accepts ZIP archives, folder uploads, or drag-and-drop. Files can come from the client's email, scanned cabinet, or accounting system attachments.
OCR reads every page. Extracted fields: amount, invoice number, date, vendor GSTIN, vendor name, TDS deducted, GST split (CGST / SGST / IGST). The extracted data matches against the GL on amount + party + date within configurable tolerances.
Mismatches surface in the Vouching working paper. Each row shows the source image, the OCR extraction, the matched ledger entry, and the variance. The auditor accepts the match, flags for client clarification, or rejects.
Trained on Indian invoice formats: GST invoices, Bill of Supply, debit notes, credit notes. Extracts the standard 7-8 fields per invoice with high accuracy.
Invoice amount, ledger entry amount, and PO amount (if Bill register loaded) matched three ways. Variances surface at any leg.
For every ledger entry without a matched invoice in the upload set, CORAA lists it as missing-support. The auditor sends this list to the client through Client Portal as a single questionnaire.
Every voucher carries its match history: who uploaded the invoice, when OCR ran, what was extracted, who accepted the match, who flagged it. Preserved per SA 230.
