CORAA
Resources

Tools, calendars, and references.

Everything Indian CA firms need to operate with confidence, calculators, compliance calendars, regulatory updates and reading material.

Tools & calculators

The numbers behind the audit - every working shown.

Tools & Calculators
ROI Calculator
Calculate potential time and cost savings with audit automation, across 300+ Indian CA firm deployments.
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Tools & Calculators
Downloads & Templates
13 email-gated checklists, templates and buyer's guides for Indian CA firms.
13 resources →
Compliance & regulatory

Calendar, circulars, never miss a deadline.

Compliance
Audit Calendar 2026
Complete compliance calendar with all statutory deadlines, ITR, GST, TDS, ROC.
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Compliance
Regulatory Updates
Latest circulars from ICAI, Income Tax, MCA and GSTN. Live RSS with curated fallback.
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Learning & education

Tools you can use today - the rest is reading.

Compare audit software

Side-by-side, honest reviews.

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Coraa vs AssureAI
Full feature comparison, AI automation depth, pricing, Tally integration.
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Coraa vs Excel Audit
Why CA firms are moving beyond spreadsheets, with honest trade-offs.
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All comparisons
AnyAudit, myAudit, traditional CAATs (IDEA / ACL / CaseWare), and more.
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Audit season kit

Everything for April–September - in one download.

Kit
2026 Audit Season Kit
A 15+ page PDF: checklists, templates, timelines and planning tools for the season.
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More guides

Deep-dive practitioner guides straight from fieldwork

Internal audit
Internal audit resources
Section 138 checker, SIA 2026 references, cycle-wise RCM checklists, continuous monitoring rules and template links.
RCM, SOW, checklists
2026 priorities
Internal audit priority risk areas
Cyber, AI, third-party, P2P, R2R, compliance, continuous monitoring, treasury, H2R and ATR risks mapped to workpapers.
Audit plan routing
Third-party risk
Outsourcing risk internal audit checklist
Vendor criticality, due diligence, contracts, SLA, cyber/data access, sub-outsourcing, continuity and exit-readiness audit guide.
Vendor + SLA risk
AI strategy
Internal audit AI strategy template
Use-case register, approved-use boundaries, governance gates, documentation rules, quality metrics and rollout roadmap for IA teams adopting AI.
AI adoption plan
AI fraud
AI-enabled fraud internal audit checklist
Threat map and preparedness tests for phishing, fabricated invoices, deepfake approvals, synthetic identities and AI evidence skepticism.
Readiness + tests
CA firms
Internal audit services delivery
SOW, PBC, RCM, cycle programmes, observations, ATR and monitoring retainers for firms serving multiple internal-audit clients.
Service delivery
Audit programmes
Internal audit programmes by cycle
Separate P2P, O2C, R2R, H2R, cash, inventory, fixed assets, treasury, statutory compliance and ITGC fieldwork programmes.
Cycle procedures
PBC list
Internal audit data request list
Generate a cycle-wise request tracker for planning, P2P, O2C, R2R, H2R, inventory, fixed assets, treasury, compliance and ITGC.
Excel/PDF tracker
Industry audit
Industry internal audit checklists
Manufacturing, NBFC, retail, hospital, logistics, real estate, NGO, SaaS, hotel, education and pharma audit checklists with Excel/PDF workbooks.
Sector checklists
Controls
Internal audit control repository
Cycle-wise P2P, O2C, R2R, H2R, treasury, statutory compliance and ITGC control library with evidence and template links.
RCM library by cycle
P2P
Procure to pay internal audit checklist
Vendor master, purchase requisition, PO, GRN, invoice three-way match, GST ITC, TDS, MSME ageing, payments and ERP access.
Vendor + AP
O2C
Order to cash internal audit checklist
Customer master, credit limits, sales orders, pricing, dispatch, invoicing, GST, collections, credit notes, receivables and access.
Revenue + AR
R2R
Record to report internal audit checklist
GL master, month-end close, manual journals, reconciliations, accruals, provisions, intercompany, reporting mapping and ERP access.
Close + reporting
H2R
Hire to retire internal audit checklist
Manpower approval, recruitment, joining, employee master, attendance, payroll, PF, ESI, salary TDS, exits and HRMS access.
HR + payroll
Cash & Bank
Cash and bank internal audit checklist
Bank master, mandates, receipts, payments, petty cash, BRS, stale items, deposits, cut-off and ERP/bank portal access controls.
BRS + payments
Inventory
Inventory internal audit checklist
SKU master, GRN, QC, issues, transfers, physical count, ageing, NRV, costing, cut-off, write-offs, scrap and access controls.
Stock + valuation
Fixed Assets
Fixed assets internal audit checklist
Capex approval, CWIP, FAR, tagging, physical verification, depreciation, disposal, impairment, insurance and access controls.
Capex + FAR
Treasury
Treasury and cash management checklist
Bank mandates, liquidity forecast, borrowings, covenants, investments, BG/LC, forex exposure, payments, BRS and treasury access.
Cash + forex
Compliance
Statutory and tax compliance checklist
GST returns and ITC, TDS/TCS, income tax forms, ROC filings, payroll statutory, notices, portal access and evidence controls.
GST, TDS, ROC
Monitoring
Continuous monitoring rules
Internal audit exception-rule examples for P2P, O2C, R2R, payroll, GST, treasury, inventory and ITGC with source data fields.
Exception rules
Reports
Internal audit report pack
Report format, observation format, management response, ATR and follow-up tracker links for SIA-aligned internal audit reporting.
Report + ATR
ITGC
ITGC internal audit checklist
User access, SoD, change management, backup recovery, interfaces, batch jobs and audit-log testing for ERP reliance.
Access + change controls
Manufacturing
Manufacturing internal audit checklist
Production, BOM, stores, inventory, WIP, scrap, job work, maintenance, capex and factory compliance controls.
Factory RCM
NBFC
NBFC internal audit checklist
RBIA, loan origination, KYC, collections, NPA/IRACP, ECL, treasury, ALM, RBI returns and branch controls.
RBIA + loan controls
Retail
Retail branch internal audit checklist
POS billing, cash/card/UPI settlements, inventory shrinkage, discounts, refunds, ecommerce and store controls.
POS + shrinkage
Healthcare
Hospital internal audit checklist
Patient billing, TPA claims, pharmacy, consumables, OT, diagnostics, doctor payouts, assets and HIS controls.
Billing + claims
Logistics
Logistics warehouse internal audit checklist
Inbound GRN, dispatch, POD, freight billing, inventory custody, e-way bills, fleet, fuel, claims and WMS/TMS controls.
POD + freight
Real estate
Real estate project internal audit checklist
RERA registration, bookings, collections, project costs, contractor RA bills, materials, brokerage, GST and handover controls.
RERA + project cost
NGO
NGO trust internal audit checklist
Donations, 80G evidence, restricted grants, FCRA, utilisation certificates, programme spends, payroll and governance controls.
FCRA + grants
SaaS
IT services SaaS internal audit checklist
Subscription revenue, project billing, cloud spend, release controls, access, export evidence, payroll and support controls.
Revenue + cloud
Hotels
Hotel hospitality internal audit checklist
Room revenue, occupancy, OTA commissions, POS, F&B inventory, banquets, payroll, licences, GST and PMS/POS controls.
Rooms + POS
Education
Education institution internal audit checklist
Admissions, fee billing, collections, scholarships, grants, payroll, procurement, assets, compliance and SIS/LMS controls.
Fees + grants
Pharma
Pharma internal audit checklist
GMP documents, batch records, QC release, expiry, samples, distributor schemes, NPPA pricing, cold chain and ERP/LIMS/QMS controls.
Batch + QC
Enterprise intelligence
Intelligence Studio
Money-flow graph, Business DNA, compliance health and cycle-level audit signals connected to RCM and monitoring resources.
Graph + audit signals
Tax audit
Tax audit workpapers
Form 3CD, 3CA, Clause 44, TDS reconciliation, MSME 43B(h), ICDS and Form 26 transition workpaper links.
3CD, TDS, Clause 44
GST audit
GST audit workpapers
GSTR-1 vs 3B, GSTR-2B ITC, GSTR-9/9C, blocked credit, refund, e-invoicing and notice-response formats.
Recons, ITC, notices
Certificates
CA certificate formats
Turnover, net worth, Form 15CB, source-of-funds, utilisation, bank certificates and UDIN register formats.
UDIN-ready formats
Bank Audit
Concurrent Audit Empanelment
RBI's empanelment framework, eligibility, and the 2026-27 application windows for concurrent audit.
Read →
Ethics
NOCLAR — Seven Steps
How to respond to non-compliance with laws under the ICAI Code of Ethics, with a free checklist.
Read →
Fieldwork
Ledger Scrutiny Guide
The 8-step scrutiny method and a free per-ledger checklist working paper.
Read →
Technology
CAAT Tools Explained
Computer-assisted audit techniques, Indian-practice examples, and how full-population testing replaces sampling.
Read →
Tax Audit
Tax Audit Guidance Note 2026
ICAI's Exposure Draft of the revised Section 44AB Guidance Note, explained clause by clause.
Read →
Compliance
Audit Trail — Rule 11(g)
What the accounting-software edit log must do, what auditors test, and report wording for gaps.
Read →
Standards
IndSA — Revised Auditing Standards
NFRA's 40 approved standards, the proposed 2026 effective date, and what changes when notified.
Read →
Compliance
DPDP Compliance for CA Firms
The notified Rules timeline, what your firm holds, the legitimate-use basis for audit data, and the 72-hour breach playbook.
Read →
Beyond the resources

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FAQ

Audit resource questions auditors search for resources

What audit resources are available on CORAA?

CORAA publishes practical audit resources for Indian auditors: internal audit checklists, RCMs, SOW and data request tools, Excel/PDF workbooks, continuous monitoring rules, audit report formats, GST and tax audit workpapers, CA certificate formats, calculators and AI-in-audit guides.

Internal audit hubDownloads hubCalculators hub

Where should an internal auditor start on this resources page?

Start with the internal audit hub if you need a full workflow. Use applicability, SOW, audit universe, RCM, programme, data request, sampling, fieldwork, observation, report and ATR resources in that order. If you already know the cycle, open the cycle checklist or workbook directly.

Internal audit hubMethodology mapInternal audit programmes

Where can I download audit checklists in Excel or PDF?

Use the downloads hub for downloadable checklists, workbooks and templates. Cycle pages such as P2P, O2C, R2R, H2R, cash and bank, inventory, fixed assets, treasury, statutory compliance and ITGC link to Excel/PDF workbooks; the export buttons open after the standard resource-download form is submitted.

Downloads hubP2P workbookR2R workbookH2R workbook

Which resources help build an internal audit RCM?

Use the control repository for cycle-wise control examples, the RCM builder for an editable risk-control-test-evidence matrix, and the relevant cycle checklist for fieldwork depth. The RCM should be tailored to the entity, ERP, delegation matrix and approved scope.

Control repositoryRCM builderP2P checklist

Which resources help with AI in internal audit?

Start with the AI in internal audit guide for safe use cases, then use the AI strategy template for governance, the AI-enabled fraud checklist for threat readiness, and source data readiness or monitoring rules when moving from prompts to repeatable audit evidence.

AI in internal auditAI strategy templateAI fraud checklistSource data readiness

Which resources are useful for continuous monitoring?

Use continuous monitoring rules when audit tests are repeatable across full populations. Good candidates include duplicate invoices, stale advances, old BRS items, leaver access, pricing overrides, missing POD, old GRNs, GST mismatches and overdue management actions.

Monitoring rules repositoryMonitoring rules libraryDashboard KPIs

Which resources help CA firms deliver internal audit services?

CA firms should use the CA-firms internal audit page for service delivery, the SOW generator for scope, the data request list for PBC tracking, cycle workbooks for fieldwork, and report/ATR resources for consistent client reporting and follow-up.

CA firms internal auditSOW generatorData request listReport pack

Are these audit resources a substitute for professional judgement?

No. They are practical workpaper starters and route maps. Auditors must verify current law, ICAI standards, engagement scope, entity policy, ERP reports, contracts, tax positions, source data completeness and management ownership before concluding or issuing a report.

Quality review checklistDeficiency evaluation guideICAI SIA compendium

Are CORAA audit downloads gated behind a form?

Yes. Public guide pages remain open for reading and indexing, but Excel, PDF, template and generator exports should use CORAA's standard resource-download form. The form captures name, work email, firm and optional phone before the audit file opens.

Downloads hubInternal audit workbooksStart free audit
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Audit Resources India: Checklists, Calculators, RCMs & Templates | CORAA