CORAA University · Tool
Is Your AI Audit-Defensible?
AI Assurance Framework for CA Firms — evaluate whether your AI tool is defensible under ICAI/NFRA standards.
AI Tool Profile
NFRA Defensibility Assessment
Rate each question: Not at All (1) / Partially (2) / Mostly (3) / Fully (4)
Pillar 1 — Transparency & Explainability
1. “Can the tool explain WHY it flagged a specific transaction?”
2. “Can you trace every output back to its input data?”
3. “Are the rules/algorithms documented and auditable?”
Pillar 2 — Consistency & Reproducibility
4. “Does the same input always produce the same output?”
5. “Are results consistent across different users running the same data?”
6. “Is there version control for the tool's logic/models?”
Pillar 3 — Completeness & Coverage
7. “Does it process 100% of the population or use sampling?”
8. “Does it cover all relevant assertion categories?”
9. “Can it handle edge cases (negative amounts, reversals, multi-currency)?”
Pillar 4 — Documentation & Audit Trail
10. “Does it generate audit-ready documentation automatically?”
11. “Is there a complete log of all operations performed?”
12. “Can the documentation satisfy SA 230 requirements?”
Want an AI tool that scores 90%+ on defensibility?
CORAA is built for NFRA compliance from day one — deterministic, traceable, and fully documented.