CORAA
Log inRun your first audit free
Scrutiny

Scrutiny

Audit firms sample two to five percent. CORAA tests one hundred percent, every ledger, every voucher, every journal.

CORAA Ledger Scrutiny with voucher detail drill-down
01·Ledger Scrutiny

Profile every ledger. Surface only the anomalies.

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.

  • 100 percent of ledgers profiled, typically 4,000 to 25,000 per engagement
  • Movement profiles render the ledger's normal rhythm
  • Outliers, period spikes, vendor concentration surfaced
  • Prioritized deep-review list with reasons per ledger
  • Voucher detail one click from every flag

Example: Washing Charges average ₹50K-1L per month; January was ₹5L. CORAA flags the five largest invoices for review.

Configure Transactional Scrutiny by engagement
02·Law · Guidance · Inference

Configure the scrutiny engine per client.

Transactional Scrutiny reasons across every relevant audit area, Cash & Bank, Debtors, Creditors, Revenue, Expense Analysis, Fixed Assets, and more, anchored to an ICAI Standard, an Income Tax Act section, or a GST Act provision, not a fixed checklist. Checks can be disabled, reweighted, or rethresholded per engagement; the configuration persists for that client.

  • Anchored to law and guidance, configurable per engagement
  • Each rule anchored to an ICAI Standard on Auditing, IT Act section, or GST provision
  • Disable inapplicable rules, Sunday transactions for retail, for instance
  • Reweight severity per client engagement
  • Configuration persists, no re-setup next year

Rule weights adapt per client. False-flag rates typically drop below 5 percent by the second audit cycle.

CORAA Severity Dashboard with top contributing rules and most affected ledgers
03·Severity dashboard

Top rules × top ledgers, one view.

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.

  • High / Medium / Low severity bands with anomaly counts and value at risk
  • Top contributing rules ranked by volume and value
  • Top affected ledgers ranked by anomaly count
  • Click any rule to see every voucher it flagged
  • Click any ledger to see every anomaly in that ledger
CORAA Intelligence Studio, money flow as a graph for SA 240 testing
04·SA 240

Journal Entry Testing, by the standard.

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.

  • Last-minute manual journals, typically the last 14 days of the FY
  • Unusual debit-credit pairings, signal of earnings management
  • Related-party rings, circular flows when RPT list is set
  • Complete journal universe tested, never a sample
  • Working paper documented per SA 240 with source vouchers attached
Inside Scrutiny

Inside Scrutiny

Four scrutiny engines covering ledger-level, voucher-level, and journal-level testing, all on the complete population.

Preview
Ledger Scrutiny
Ledger-level pattern analysis. Movement curves, outliers, vendor concentration, prioritized deep-review list.
Coming soon · request walk-through →
164 RULES
Transactional Scrutiny
Every voucher reasoned against law and guidance, not a fixed checklist.
Read more →
SA 240
Journal Entry Testing
SA 240's three sub-requirements, last-minute manuals, unusual debit-credit pairs, related-party rings, tested against the complete journal.
Read more →
NEW
Intelligence Studio
Money flow as a graph. Ledgers, parties, vouchers visualized as nodes and edges. Drill from any node or edge.
Read more →
Frequently asked

Answers, up front.

Yes. Ledger Scrutiny, Transactional Scrutiny, and Journal Entry Testing all operate on the complete voucher universe. For a typical SME audit, this is 50,000 to 200,000 vouchers. Sampling under SA 530 is a separate procedure performed per Working Paper, see the Procedures hub, and remains a legitimate basis for a conclusion where the auditor chooses it. Testing everything doesn't mean reviewing everything: findings are ranked by SA 320 materiality so the material items surface first, but immaterial items are retained and totalled rather than discarded, so an aggregate breach still surfaces. The same file always produces the same flags, run after run.
Every check is anchored to an ICAI Standard on Auditing, an Income Tax Act section, or a GST Act provision — not an arbitrary threshold. Checks are grouped by audit area (Cash & Bank, Debtors, Creditors, Revenue, Expense Analysis, Fixed Assets, and more) so the auditor can disable or reweight what doesn't apply to a given client, for example, Sunday transactions for a retail business that trades on Sundays.
Transactional Scrutiny is the broad engine, reasoned against law and guidance, that flags voucher anomalies across every relevant audit area. Journal Entry Testing is the SA 240-specific procedure targeting three risk areas, last-minute manual journals, unusual debit-credit pairings, related-party transaction rings. Both run on full population; Journal Entry Testing is the documented procedure for the SA 240 working paper.
Three mechanisms. First, any rule that does not apply can be disabled, weekend transactions for an automobile dealer, for example. Second, a finding can be dismissed as a 'family' so that pattern is suppressed for that engagement permanently. Third, the engine learns from dismissals, rule weights shift down where the auditor consistently marks a pattern as normal. By the second or third audit, false-flag rates typically fall below five percent.
Top contributing rules cross-referenced with top affected ledgers, in High/Medium/Low severity bands with anomaly counts and value at risk. Click any rule to see every voucher it flagged, or any ledger to see every anomaly in it — forensic-quality drill-down in three clicks.
As a graph — ledgers, parties and vouchers rendered as nodes and edges, so cross-party flows that would take manual VLOOKUPs across sheets are visible directly. Drill from any node or edge straight to the underlying vouchers.
Deviations from a ledger's own normal rhythm — movement curves, period-over-period shifts, vendor concentration. For example, if Washing Charges normally runs ₹50K-1L a month and one month jumps to ₹5L, CORAA flags the largest invoices behind that spike for review, rather than requiring an auditor to notice it by scrolling every ledger.
Take it for a spin

Run a live audit. See the working.

Connect one client. Walk through the full audit lifecycle, classification through UDIN sign-off. No decks masquerading as demos.

Run your first audit free →
AI Ledger Scrutiny, Transactional Scrutiny, JE Testing | CORAA