Ledger Scrutiny builds a behavioural profile of every ledger in the General Ledger, movement curves, period-over-period shifts, vendor concentration, frequency of activity. Deviations from that profile surface as a prioritized review list. Auditors no longer scroll through every ledger 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.
Transactional Scrutiny 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 per engagement; the configuration persists for that client.
Rule weights adapt per client. False-flag rates typically drop below 5 percent by the second audit cycle.
Once scrutiny runs, the Severity Dashboard surfaces top contributing rules cross-referenced with top affected ledgers. Auditors see which patterns are driving anomaly volume and where they concentrate. Forensic-quality drill-down to the voucher 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 vouchers attached.
Four scrutiny engines covering ledger-level, voucher-level, and journal-level testing, all on the complete population.
