Forensic intelligence · Made for ICAI-registered practices

Find what the
second pair of eyes
missed.

Upload Tally XML, GST returns and bank statements. AuditIQ runs 25+ forensic rules — from Benford's Law to Section 185 director loans — and surfaces every flag your team needs to defend.

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Working Paper №2025-26 / 047DATEPARTICULARSDRCR14·08Director loan — Sharma4,80,00022·08Cash payment Modi Hw.42,50003·09GSTR mismatch · Aug2,12,40011·09Weekend journals86,40017·09Round-rupee cluster1,47,000!!?verify §185 →AUDIT · IQ · REVIEWEDFY 2025-26SIGNEDEngagement Partner
▲ FLAGSection 185 director loan · ₹4,80,000▲ FLAGBenford deviation · Cash ledger Q2● CLEARGSTR-3B vs GSTR-1 · April–June▲ FLAGRound-rupee voucher cluster · 47 entries▲ FLAGWeekend journal entries · 12 instances● CLEARRCM compliance · Goods transport▲ FLAGCash payment > ₹10,000 · 40A(3) breach▲ FLAGGSTIN state mismatch · 3 invoices● CLEARTDS reconciliation · 26AS matched▲ FLAGSplit invoice pattern · Vendor cluster
Engagement live

You watch the engine think.

Every voucher, GSTIN check, and statutory rule streams as it executes — not a progress bar, not a spinner. Your articles see exactly which rule fired on which line.

auditiq · scan · sharma-traders-pvt-ltd · FY 2025-263m 14s
[14:02:08]▸ Ingested 14,287 vouchers from Tally XML ✓
[14:02:11]▸ Cross-loaded GSTR-1 / 2A / 3B for periods 04·25 → 03·26
[14:02:14]▸ Running R/01 · Benford's Law on cash ledger (Q2)
[14:02:18]▲ FLAG· First-digit deviation Z=3.41 · p<0.001 · → R/01
[14:02:23]▸ Running R/02 · Duplicate payment detection
[14:02:29]▲ FLAG· Vendor: Modi Hardware · ₹42,500 paid twice · → R/02
[14:02:34]▸ Running R/05 · Section 185 director loans
[14:02:38]▲ FLAG· J/0428 · ₹4,80,000 · no board resolution found · → R/05
[14:02:42]▸ Running R/09 · GSTR-3B vs GSTR-1 reconciliation
[14:02:46]● CLEAR· Apr–Jun matched within tolerance
[14:02:48]▲ FLAG· Aug 2025 · ₹2,12,400 variance on outward supplies
[14:02:52]▸ 47 findings · drafting audit memo
— flagged twice in
FY24 also. recurrent.
Case 04 · 2025
₹12L
Duplicate vendor payments recovered in a single Q3 audit, signed off twice manually
Median engagement
2 day → 10 min
Time to reconcile GSTR-1 against books and GSTR-2A across a full year
Updated weekly
25+
Forensic rules across fraud indicators, GST compliance and statutory checks
cf. SA 240
para 32 →
The product · Live preview

A working paper that thinks.

One screen per engagement. Filter by severity, jump to the source voucher, accept the finding into your audit memo — done.

auditiq.co/engagements/2025-26/sharma-traders-pvt-ltd
FY 2025-26 · DRAFT

Findings — 47 open

SORTED · SEVERITY ↓
High
Director loan disbursed without board resolutionVoucher J/0428 · 14 Aug 2025 · Sec 185, Companies Act
₹4,80,000OUTFLOW
Review
High
Cash payment exceeds 40A(3) limit · Vendor: Modi HardwareVoucher P/1102 · 03 Sep 2025 · ₹35K threshold breach
₹42,500CASH
Review
Med
Benford's Law deviation · First-digit distributionCash ledger Q2 · Z = 3.41 · p < 0.001
147 entriesSAMPLE
Review
Med
GSTR-3B vs GSTR-1 mismatch · Outward suppliesPeriod: Aug 2025 · ₹2.1L variance
₹2,12,400VARIANCE
Review
Low
Weekend journal entries cluster12 entries · Saturdays in July–Aug · same operator
₹86,400TOTAL
Review
FY 2023-24FY 2024-25
Audit memory

Every prior year, in one mind.

AuditIQ remembers what you flagged last year and the year before. Recurring issues escalate automatically — partners stop re-explaining the same vendor relationships every season.

42,500JV/042814·081,47,000P/110222·0886,400JV/051203·092,12,400P/131811·094,80,000JV/042814·0835,200P/140217·0999,999P/145523·0942,500P/150228·0942,500DUPLICATE
Forensic detection

Patterns no one can read by hand.

14,000-voucher datasets become unreadable to humans by week two of an engagement. Benford's Law, fuzzy duplicate matching, and round-figure clustering surface what skim-reading misses.

Engagement— FY 2025-26 —defensiblePEER · REVIEWED
Peer-review ready

Built to ICAI documentation norms.

Every flag carries citation, sample size, statistical basis and source voucher. Reports follow SA 240, 315 and 330. Drop straight into your file without rewrites.

Workflow · Three phases

From Tally export to signed memo.

i.

Ingest

Drop in raw exports. We parse Tally XML, GSTR-1/2A/3B JSON, bank PDFs and OCR scanned vouchers.

XMLJSONXLSXPDF
ii.

Analyse

25+ rules run in parallel — fraud, GST, statutory. Each flag carries a citation, sample, and the exact voucher reference.

BenfordSec 18540A(3)RCM
iii.

Document

Accept findings into the audit memo. Generate a PDF report formatted to ICAI peer review expectations.

SA 240SA 315SA 330

Twenty-five rules. Every one defensible in peer review.

Rule library · v3.4 · Updated 14 Apr 2026
R/01

Benford's Law

First-digit distribution test on cash and journal entries with z-score significance.

Fraud
R/02

Duplicate payments

Same vendor, amount, and period — fuzzy-matched across narration variants.

Fraud
R/03

Round-rupee clusters

Statistically improbable concentration of round-figure entries flagged for review.

Fraud
R/04

Weekend entries

Postings on holidays, weekends or after office hours — common manipulation window.

Fraud
R/05

Section 185 loans

Director / related-party advances disbursed without prerequisite board resolution.

Statutory
R/06

40A(3) cash limit

Cash payments above ₹10,000 to a single party in a day, disallowed under IT Act.

Statutory
R/07

TDS non-deduction

Reverse-traces 194-series ledgers and matches against threshold and rate.

Statutory
R/08

Related party

Detects undisclosed related-party flows via PAN, address and signatory overlap.

Statutory
R/09

GSTR-3B vs GSTR-1

Period-by-period reconciliation of outward supplies with variance attribution.

GST
R/10

ITC vs GSTR-2A

Input credits claimed against actual vendor uploads — by GSTIN and invoice.

GST
R/11

RCM coverage

Identifies notified categories where reverse charge ought to have been paid.

GST
R/12

GSTIN state check

Cross-validates GSTIN state code with delivery state to flag IGST/CGST errors.

GST
“
AuditIQ caught ₹12 lakh in duplicate vendor payments our team had signed off on for two years running. The Benford's analysis on the cash ledger paid for the subscription in the first week.
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