CAControl Audit Suite Operating Architecture & User Manual
The authoritative technical reference for Chartered Accountants, audit managers, and corporate finance controllers. Learn how our deterministic audit model, master ledger hierarchy (1–7), 3-tier TDS classification engine, and LAN office server work in production.
Zero Cloud File Uploads
Financial records remain strictly on your local PC or office server. No client financial data is ever transmitted to third-party cloud servers.
Tally Books Remain Untouched
All ledger mappings, audit classifications, and working paper remarks live in your local encrypted audit database without modifying original client accounts.
Zero AI Hallucinations
Every calculation, threshold check, and interest penalty follows statutory mathematical rules that are 100% reproducible for peer review.
End-to-End Audit Data Ingestion & Processing Pipeline
CAControl operates on a four-stage audit pipeline: Data Ingestion ➔ Classification & Mapping ➔ Multi-Engine Audit Scrutiny ➔ Working Paper Reporting.
Multi-Source Ingestion
- • Tally XML / Excel Books
- • GSTR-1, 2B, 3B JSON
- • TDS Conso & 26AS
- • Bank Statement CSVs
Mapping Engine
- • Master 7-Prefix Chart
- • Heuristic Auto-Grouping
- • Interactive Bulk Edit
- • Offline Excel Batch
14 Scrutiny Engines
- • TDS FIFO & Sec 201 Int
- • GST 2B / 1 4-Pass Reco
- • MSME 43B(h) 15/45-Day
- • Clause 31 (269SS/T/ST)
Working Papers & Form 3CD
- • Form 3CD Clauses 22, 31, 34
- • Styled Multi-Sheet Excel
- • Native Excel Formulas
- • Immutable Audit Logs
Master Ledger Classification Hierarchy (Codes 1 to 7)
Every audit engine—TDS Scrutiny, GST Reconciliations, MSME 43B(h), Clause 31, and Sampling—relies on mapping client accounts to the standardized 3-level chart of accounts:
Standardized 7-Category Master Classification Engine
In Tally, accounts have arbitrary names. CAControl uses a 3-level standard classification chart (1 to 7) to normalize data and power all statutory audit engines.
Navigate to Data Management ➔ Ledger Classification and click “Run Auto-Classification”. The engine parses native Tally parent trees and standard prefixes in milliseconds, assigning 80-95% of standard ledgers with zero manual effort.
Current Liabilities Sub-Categories
Sundry creditors, trade payables, short-term borrowings, trade advances, and statutory taxes payable.
| Audit Code | Sub-Category Description | Typical Tally Ledger Name | Impacted Audit Engines & Reporting Clauses |
|---|---|---|---|
| 3a | Sundry Creditors / Trade Payables | Shree Ganesh Fabricators (Micro MSME) | Creditor Scrutiny, MSME 43B(h) 15/45-day FIFO aging, TDS default section |
| 3b | Short-Term Borrowings | Unsecured Director Loan - Vijay Mehra | Clause 31 (269SS/T), Cash limits |
| 3c | Trade Advances from Customers | Advance from Alpha Infotech | GST Section 13 point of taxation |
| 3d | Statutory Dues Payable | GST Output Payable / PF / ESIC | Form 3CD Clause 26 Section 43B tracking |
| 3e | TDS Payable Accounts | TDS Payable u/s 194C / 194J A/c | Compliance Dashboard FIFO challan allocation, Sec 201 interest |
TDS Section Priority Engine & PAN-Level FIFO Scrutiny
To generate statutory TDS reports (Form 3CD Clause 34, Section 201(1A) Interest, and 26Q/27Q Reconciliation), the engine evaluates every expense debit, vendor advance, and invoice against a strict 4-rank priority hierarchy:
The 4-Rank TDS Determination Priority Rules
- Rank 1 (Highest): Expense Ledger Applicable TDS Section (
models.Ledger.applicable_tds_section): Configured on the debit expense head (e.g. Legal Fees ➔194J, Office Rent ➔194I_LAND). Governs all vouchers under this expense head automatically without prompting for manual classification. - Rank 2 (Vendor Default): Creditor / Party Default TDS Section (
models.Ledger.default_tds_section): If the expense ledger is unmapped or generic (e.g. Site Operational Expenses), the voucher automatically inherits the vendor master's default section (e.g. ABC Construction Co. ➔194C). - Rank 3 (Manual In-App Override): Voucher-Level Mapping (
models.TdsTransactionMapping): Applies ONLY to vouchers where both Rank 1 and Rank 2 are blank. The transaction is markedUNKNOWNand lands in the Unclassified Transactions queue, where the auditor can assign the section or selectNOT_APPLICABLE(for exempt / cost reimbursements). - Rank 4 (Pending Queue): Transactions without Rank 1, 2, or 3 remain in the Pending tab until classified, ensuring zero transactions are silently omitted from tax audit scrutiny.
Statutory Rate & Threshold Engine
Expense Ledger Section
Ledger.applicable_tds_section
Configured on the debit expense head (e.g., Legal Fees → 194J, Rent → 194I_LAND). Governs all vouchers under that head automatically without prompting.
Creditor Master Default
Ledger.default_tds_section
If the expense ledger is unmapped or generic (e.g. Site Expenses), the voucher automatically inherits the vendor master's default section (e.g., ABC Co → 194C).
Voucher-Level Mapping
TdsTransactionMapping
Applies ONLY when both Rank 1 and Rank 2 are blank. Auditor selects the section (or NOT_APPLICABLE) in the Unclassified Transactions grid.
Unclassified Queue
Status: PENDING
Unclassified transactions remain flagged in the pending review list until auditor action is taken, preventing any unverified omission.
Test Real-World Voucher Classification Scenarios
Simulate how CAControl resolves TDS sections, evaluates PAN entity characters, and calculates statutory interest.
Section 194J (Fees for Professional Services - 10%)
Section 194C (Contractor - 2%)
Not Required
The debit expense ledger has applicable_tds_section = '194J'. Master rule governs all vouchers under this expense head. The creditor's default (194C) is overridden, and no voucher-level prompt is required.
Annual FY aggregate limit checked: ₹30,000 (FY 24-25) / ₹50,000 (FY 25-26 onwards). Aggregate ₹1,20,000 > threshold.
Interactive Audit Flag Resolution & Clause 31 Drawers
Auditing is not just flagging exceptions—it is documenting client responses and partner review notes. Experience how CAControl captures immutable audit trails:
Interactive Scrutiny & Review Modals
Audit findings are not just static tables. CAControl provides an interactive resolution workflow for every flagged transaction, with client response tracking and immutable auditor sign-off notes.
Audit Flag Resolution: MSME Section 43B(h) & Overdue Payables
When a vendor bill breaches MSME 45-day payment limits or 180-day GST Rule 37, clicking the row opens this resolution modal.
Complete Module-by-Module Functional Guide
CAControl integrates 14 specialized audit modules into a single unified desktop application:
1. Client & Engagement Management
/clientsMulti-client workspace switcher with instant reactive state persistence across all modules, multi-year comparative filtering (FY 2023-24 to 2026-27), and entity type setup (Company, LLP, Firm, Individual).
2. Data Ingestion Hub
/data-hubHigh-speed offline parsers for Tally XML (Daybook, Masters, Vouchers), Excel Books, GSTR-2B/1/3B JSON returns, TDS Traces (.conso / 26AS), and Bank statement extracts.
3. Trial Balance & Financial Statements
/trial-balanceReal-time verification confirming zero trial balance variance (₹0.00 check) and automated hierarchical roll-up from individual vouchers to Schedule III Balance Sheet & P&L statements.
4. GST ITC Reconciliation Engine
/gst-reconciliationPass 1 (Exact Match) ➔ Pass 2 (Normalized Invoice Number) ➔ Pass 3 (Configurable Tax Tolerance ±₹1.00) ➔ Pass 4 (Approximate / Fuzzy Match). Segregates Matched, Missing in 2B, and Missing in Books.
5. GST Sales Reconciliation
/gst-sales-reconciliationCross-reconciliation of Sales Register vs GSTR-1 outward returns vs GSTR-3B tax payment returns across 5%, 12%, 18%, 28%, Exempt, and RCM tax rate slabs.
6. GST Compliance & Scrutiny Reports
/gst-reportsAutomated 180-Day Rule 37 ITC Reversal tracker for unpaid vendor bills, Reverse Charge Mechanism (RCM) cash payment vs ITC verification, and mandatory E-Invoice IRN validator.
7. Creditor Scrutiny & MSME Sec 43B(h)
/creditor-scrutinyScans Udyam registrations to calculate unpaid MSME dues past 15/45 day statutory limits for 100% tax disallowance under Section 43B(h), with interactive audit resolution modal.
8. Ledger Scrutiny & Forensic Analysis
/ledger-scrutinyNon-Income/Expense (NIE) engine detecting direct balance sheet debits/credits bypassing P&L, Round-trip transactions, Section 40A(3) cash >₹10k, and Section 269ST cash receipts ≥₹2 Lakhs.
9. Tax Audit Clause 31 (269SS/T/ST)
/clause-31Audits acceptance and repayment of loans, deposits, and specified advances ≥₹20,000 otherwise than by account payee cheque/ECS, with interactive Explanatory Drawer for auditor working papers.
10. Fixed Assets & Dual Depreciation
/fixed-assetsComputes dual depreciation schedules: Useful Life-based SLM/WDV under Companies Act 2013 (Schedule II) vs Block of Assets WDV under Income Tax Act 1961 (Section 32) with 180-day put-to-use tracking.
11. Audit Sampling Engine (SA 530)
/audit-samplingProbability-proportional-to-size Monetary Unit Sampling (MUS), Stratified sampling (High/Medium/Low), Materiality Threshold filter, and automated Planning Materiality (PM) calculator.
12. Analytical Procedures & Ratio Engine
/analytical-reportsFinancial ratio analysis, period-over-period flux variance alerts (> materiality threshold or >20%), and 1st-digit Benford's Law forensic distribution curve to detect artificial manipulation.
13. Activity Log & Immutable Trail
/activity-logComplete traceability logging user ID, IP address, timestamp, action category, and JSON payload diffs for every classification, manual override, and reconciliation run.
14. Central Export Centre
/exportOne-click generation of styled multi-sheet Excel workbooks with native formulas, drill-down voucher IDs, and sign-off ready schedules for Form 3CD Clauses 22, 31, and 34.
LAN Hosting, Office Server Mode & Multi-User Client Access
Collaborate across your entire audit team without cloud uploads. Turn any standard office PC into a central audit server accessible via desktop clients or web browsers:
LAN Hosting, Office Server Mode & Multi-User Access
Turn any standard office PC into a central audit server. Multiple team members can simultaneously audit ledgers, resolve TDS flags, and reconcile GST without data duplication or cloud privacy risks.
Host Mode: Setting Up the Central Office Server
Run CAControl on the designated office server PC. All client audit workspaces and database tables are hosted centrally.
- In CAControl, go to Settings ➔ Server & Database Management and select “Host Mode (Office Server)”.
- Enter your firm name (e.g. “Sharma & Associates CAs”) and check “Enable LAN Discovery (UDP Broadcast)”.
- Click “Setup Windows Firewall Rule” to allow inbound traffic on ports 8001 and 5432.
- Note the Host IP (e.g.
192.168.1.50) displayed on the Host Console dashboard.
| Scenario / Issue | Root Cause | Recommended Resolution |
|---|---|---|
| Host not detected in UDP Scan | Windows Network set to “Public” | Change network profile to “Private Network” in Windows Settings. |
| Connection timed out | Firewall blocking inbound port 8001 | Click “Setup Windows Firewall Rule” in Host Settings or allow port 8001. |
| Host IP changes frequently | Router DHCP dynamic lease expiry | Configure a DHCP Static IP Reservation on the office Wi-Fi router for the Host MAC address. |
Summary & Quick Action Reference Sheet
Quick shortcuts and step-by-step navigation paths for common audit tasks in CAControl:
| Audit Task | In-App Navigation Path | Action Required |
|---|---|---|
| Configure Office Host Mode | Settings ➔ Server Management | Select 'Host Mode', configure firm name, click 'Setup Firewall' |
| Connect Client Desktop App | App Startup ➔ Client Mode | Run LAN scan, select server, click 'Connect' |
| Access via Web Browser | Web Browser Address Bar | Navigate to http://<HOST_IP>:3000 from Chrome / Edge / Safari |
| Run Initial Auto-Mapping | Data Management ➔ Ledger Classification | Click 'Run Auto-Classification' for 1-click heuristic grouping |
| Classify Unclassified TDS Entries | TDS Module ➔ Unclassified Transactions | Choose section (e.g. 194C, 194J) or NOT_APPLICABLE from dropdown |
| Change a Master Ledger TDS Section | Data Management ➔ Ledger Classification | Edit 'Applicable TDS Section' column to update all vouchers globally |
| View Form 3CD TDS Summary | TDS Module ➔ Clause 34 Report | Review section-wise liable amounts, rates, expected TDS & shortfalls |
| Scrutinize Flagged Creditor Exception | Creditor Scrutiny ➔ Exception List | Click row, update status (Resolved / Pending), log client response & note |
| Scrutinize Clause 31 Breach | Tax Audit Report ➔ Clause 31 | Click row, select review decision (Accepted/Ignored/False Positive), log note |
| Check 180-Day Unpaid MSME Dues | Creditor Scrutiny ➔ MSME 43B(h) | View Section 43B(h) disallowance list & export Excel schedule |
| Reconcile Input Tax Credit | GST Compliance ➔ GST Reconciliation | Run 4-pass matching between Books purchase register & GSTR-2B |
| Generate Sample for Vouching | Audit Scrutiny ➔ Audit Sampling | Select MUS / Stratified, enter Materiality Threshold, click Run |
| Export Full Audit Workbook | Reports ➔ Export Centre | Select desired Form 3CD schedules and click Download Workbook |
Watch CAControl Setup & Workflow Video
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