India Audit Lens
Use forensic, custom, and Tally audit-trail analytics
These screens analyse large populations for unusual patterns. Forensic Analytics applies Benford first-digit screening and population statistics; Custom Analytics runs reusable firm-authored exception rules; Audit…
By India Audit Lens product team · Updated 2026-07-17
Screen a population with Forensic Analytics
Run Benford first-digit analysis
Open Examination → Forensic Analytics → Benford's Law. Select General Ledger, Sales Invoices, Purchase Invoices or Payment Entries. Confirm the record count and that the population is appropriate for first-digit analysis. Review actual versus expected percentages, the conformity state and chi-squared statistic. Treat flagged digits as a direction for targeted investigation, not as proof of fabricated data. Click a digit to open the transactions beginning with that digit. Inspect dates, accounts/parties, references, remarks and amounts in the drill-down. Select relevant digit groups or…
Benford analysis is unsuitable or less informative for small populations, assigned/controlled numbers, fixed thresholds and many constrained values. Document why the population is appropriate before relying on the screening result.
Review population statistics
Run and maintain Custom Analytics (Beta)
Saved custom analytics are authored conversationally but run deterministically from their saved specification and current threshold.
Open Examination → Custom Analytics. Locate the analytic under Firm-wide, This client or Private. Open its card. In a large library, the card may say Open to run → instead of precomputing a flagged count. Read What this procedure does and the scope strip, including rows scanned, excluded, as-at date and data year. Review X of N flagged and the full result table. Click a row to inspect its source transactions. If a threshold is available, enter a reviewed value in Flag when … and press Enter. A tuned badge marks the altered run; no AI changes the rule at runtime. Select supported rows and…
Create, refine, or re-scope an analytic
Use a card's menu and choose Refine in AuditIQ, or start from the empty-library prompt. Describe the procedure, source population, filters, grouping, threshold and expected exceptions precisely. Review the generated preview/specification and test it against known cases. Save a clear title, group and scope. To change visibility, open Change scope and choose Private, This client or Firm-wide, then confirm. Scope editing depends on ownership/firm edit rights. Reopen and run the saved analytic to verify reproducible results.
Examine the Tally audit trail (Beta)
Upload and parse the edit log
Obtain the correct Tally data-folder files under the firm's evidence-transfer process. Open Examination → Audit Trail. Upload the required TranMgr.1800 file. Optionally add LinkMgr.1800, ExtMngr.1800 and Manager.1800 for richer cross-references. Click Upload & Parse. Monitor PENDING → RUNNING → SUCCEEDED. Re-uploading an identical file may reuse the existing parse; do not assume a second independent run was created.
Investigate and disposition changes
On Overview, review backdated edits, edits after period end, weekend activity, continuity warnings and the edit timeline/histogram. Open Forensics and review by voucher type, user, change type and party; inspect pre/post-close, deleted-versus-edited and altered-journal panels. Begin with 100% review of altered journal vouchers when required by firm methodology. Click a voucher to inspect its full version timeline and reconstructed changes. Tally supplies date-level, not necessarily time-of-day, evidence. In Auditor review, select Reviewed, Flagged or Excluded, add a useful remark and save.…
Expected result
The selected populations and limitations are documented; deterministic/custom analyses are traceable to a saved rule and source population; Tally changes are reviewed with parse confidence; and supported exceptions are captured with human dispositions and exported evidence.