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Quantom

Forensic ledger engine

The audit, run against every row.

Quantom reads a client’s general ledger where it already lives, runs a library of rules built for Indian audit over every line, and returns flags an auditor can act on. The reasoning behind each flag stays in the file, so a finding questioned months later still has an answer.

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General ledger · 10 of 1,04,281 rows shown

04-04-2025Steel plate — Meenakshi Metals₹18.45 L
04-04-2025Depreciation — plant & machinery₹9.62 L
07-04-2025Freight inward — cashSTLA-007₹38,000
09-04-2025Finished goods — Coimbatore depot₹41.20 L
11-04-2025CWIP transfer — line 3 commissioningPPAE-001₹1.24 Cr
14-04-2025Consumables — Sri Vaari TradersINV-031₹2.15 L
16-04-2025Collection — Anand Auto ComponentsTR-022₹28.60 L
18-04-2025Professional fees — retainerCACE-004₹1.75 L
21-04-2025Provision — warranty₹6.40 L
23-04-2025Packing material — monthly₹96,300

6 questions returned

PPAE-001critical severity

Asset capitalised without commissioning evidence

₹1.24 Cr
CWIP-014high severity

CWIP ageing beyond one year with no movement

₹87.60 L
TR-022high severity

Receivable outstanding past 180 days, unprovided

₹28.60 L
STLA-007medium severity

Cash payment to a single party crossing the day limit

₹38,000
INV-031medium severity

Negative stock on a closing date

₹2.15 L
CACE-004low severity

Round-sum expense booked on the last day of the period

₹1.75 L

Illustrative product data. No client ledger is shown.

The film · 30 seconds

Play the film 0:30

Illustrative product data. No client ledger is shown.

Read the film as text
  1. One client, one year: 1,04,281 ledger rows.
  2. A sample reads a few hundred.
  3. The exception is in row 80,112.
  4. The audit, run against every row: each exception carries its rule, amount, severity and reason.
  5. A lakh of rows becomes six questions.
  6. A finding opens to its voucher.
  7. The same client’s tax audit drafts Form 3CD clause 18 from that voucher. Drafted from the books. Agreed by the auditor.
  8. Run it against your own ledger. Start free: 30 days, no card.

The buyer problem

A ledger this size cannot be read.

A statutory audit ledger now runs past a lakh of rows. Reading through it, or sampling a slice and hoping the rest holds, was never really an audit method — it was a limit on how much attention one file could get.

  1. Volume outgrows sampling.

    Testing a few hundred entries out of a lakh does not scale to what an Indian statutory audit now has to cover, and it never surfaces the exception sitting in row eighty thousand.

  2. Reasoning that is never recorded does not survive review.

    A balance gets cleared over a call and the file moves on. When the question returns at review or inspection, the reasoning behind it is gone with the person who gave it.

How it runs

From the client’s Tally to a signed report.

  1. Tally

    A desktop connector runs on the client machine and streams the ledger across. Nothing is mailed, nothing is re-keyed.

  2. Ingest

    Ten lakh rows and more, normalised into a columnar store built for scanning rather than browsing. Every voucher — date, number, party, both legs — is in the app from here on; nobody goes back to Tally for reference. Where a workbook can be read two ways, the auditor is asked one question, and the answer is kept for the next time that client’s book arrives in the same shape.

  3. Rules

    Declarative rules compile down to analytical SQL and run across the whole ledger, not a sample.

  4. Findings

    Each hit carries a rule id, an amount, a severity and a reason an auditor can read without opening the ledger.

  5. Review

    An auditor opens the evidence behind a finding, shares it with the client or proposes the adjustment from it, and the trail stays on the file against the person who acted.

  6. Report

    What was tested, what fired, what did not, and what the auditor concluded — as one document.

The rules library

Built for the Indian balance sheet, not a generic anomaly feed.

Rules are grouped by where they sit in the Schedule III balance sheet and profit and loss statement, and each is parameterised per engagement so thresholds match the client in front of you rather than an average. Where a rule tests a specific section or Standard on Auditing, it says which. Journal-entry tests cover unusual timing, round numbers and high-value entries, including the year-end entries SA 240 asks about. A firm writes its own rules in the builder — filters, aggregations, duplicates, sequence gaps, Benford — and tests them against its own books before saving.

PPAE
Property, plant and equipment
CWIP
Capital work in progress
INV
Inventory
TR
Trade receivables
CI
Cash and investments
STLA
Short-term loans and advances
LTLAA
Long-term loans, advances and assets
CACE
Current assets and current expenses
OCFA
Other current and financial assets
NCI
Non-controlling interests

Actual Quantom interface · Demonstration data

Quantom review queue for the Assets area: three findings listed by rule id, risk and gross value — R-99003 Related-party transactions without disclosure, High, ₹88,00,000; R-99005 Fixed asset additions above capitalization threshold, Medium, ₹6,75,000; R-99006 Employee advances outstanding beyond year-end, Low, ₹1,20,000.
One audit area, three findings, each with its rule id, its risk and the gross value behind it. The ₹88 lakh related-party loan is read first.

Review

A junior can work it. A partner can defend it.

Flags arrive sorted by severity and amount, so the biggest exposure is read first. Every action — a finding shared with the client, an adjustment proposed from it, a review recorded — is logged against the user who took it, with the reasoning attached.

Review trail

  • PPAE-001 Shared with client

    No commissioning certificate on file. Sent to the client for the certificate before sign-off.

  • TR-022 Reviewed

    Ageing verified against the balance confirmation received from the client.

  • CACE-004 Adjustment proposed

    Provision short by the amount tested. Proposed the journal from the finding for the partner to approve.

The output

A report that survives being questioned.

The deliverable states what was tested and what was not. Rules that did not fire, rules that were disabled, and rules that had no data to run against are all disclosed, because being able to prove the scope of testing is the point of the exercise.

What the report discloses

  • Tested

    PPAE — property, plant and equipment. Every rule ran across the full ledger.

  • Tested

    TR — trade receivables. Every rule ran across the full ledger.

  • Not tested

    NCI — non-controlling interests. No qualifying balance existed in this ledger.

  • Disabled

    OCFA-014 — turned off for this engagement; the threshold does not apply to this entity type.

Illustrative review and report data. No client engagement is shown.

Actual Quantom interface · Demonstration data

A single finding opened in Quantom: rule #99003 Related-party transactions without disclosure, marked Asset and High Risk, one flagged entry with gross value ₹88.00 lakh; the Entries tab lists the party Meridian Holdings, nature Loan given, amount ₹88,00,000, with an Export entries button.
The finding opened to its evidence: the party, the nature of the entry and the amount that tripped the rule, ready to export or share with the client.

Actual Quantom interface · Demonstration data

Quantom automated check results band: 14 checks, 100% execution coverage, 14 of 14 applicable, 57% clear-result rate, with a legend of 8 no exception detected, 6 with findings, 0 not run, 0 errored.
Testing scope as the reviewer sees it. A check that was not run, or errored, is counted separately from one that found nothing — it is never reported as passed.

From findings to financials

Every figure traces back to a voucher.

The audit does not stop at a list of flags. The same file carries the statements, the notes, the policies and the adjustments, and each of them can be opened down to the entry it came from.

  1. Drill from a statement line to the voucher.

    A figure on the balance sheet opens to its note where one is bound, then to the account groups and ledgers that make it up, then to the voucher with both legs showing. Four hops, one panel, no export in between.

  2. The ledger, month by month.

    Any ledger charts its debit, credit and net movement across the year. Click a month and it opens day by day, so an unusual run of entries is seen rather than searched for.

  3. Adjustments proposed from the finding.

    An audit journal can be raised directly from a flag, or uploaded in bulk from an Excel template with a preview before anything posts. Quantom never writes back to the client’s Tally — the connector is read-only by design.

  4. Statements in the format the entity requires.

    Schedule III Division I under AS, Division II under Ind AS, and the ICAI non-corporate format. The entity type decides which applies, and the notes regenerate from the live trial balance rather than being typed in.

  5. Accounting policies that belong to the client.

    A framework-aware set of policies, worded for the standard in force, that the auditor edits per client and per year. What was changed stays changed the next time the file opens.

  6. Last year beside this year.

    Comparatives come from an uploaded prior-year trial balance or workbook, or from a prior-year pull through the Tally connector, and the opening balances are read against where last year closed.

  7. An assistant that reads and never writes.

    Artha answers questions about a client’s books, a finding or a Form 3CD clause. It reads the books and cannot change them; proposing an adjustment stays a button the auditor presses.

  8. Out as Excel or PDF.

    Statements, notes, the findings workbook and the journal register download as Excel; statements and the findings report as PDF. Nothing is retyped to leave the system.

One client, separate assignments

Each audit is its own file.

A client rarely needs one thing from the firm. Each assignment opens as its own audit for that client and year, with the inputs, the working screen and the output that kind of work calls for. None of them is a tab inside another.

  1. Statutory audit.

    The general ledger and trial balance, tested by the rule library. Out come the findings, the review trail, the statements with their notes, and a report that states what was tested.

  2. Tax audit.

    Form 3CD with Form 3CA or 3CB for years up to 2025-26, and Form 26 under the Income-tax Act, 2025 from tax year 2026-27. Worked clause by clause from the books and last year’s filed report.

  3. GST annual return.

    Working schedules for GSTR-9 and GSTR-9C for 2025-26, built from the monthly GSTR-3B figures, GSTR-2B, the portal’s own GSTR-9 download and the books. A row stays blank until every figure behind it is there. The schedules leave as Excel, and the firm files on the portal.

Tax audit

Form 3CD, worked clause by clause.

The form is the working screen. Each clause shows its answer, what the answer rests on and what is still missing, and nothing counts as an answer until the auditor has agreed it.

Form 3CD · six of its clauses
  1. 11(c) Books of account and documents examined Drafted, to confirm
  2. 18 Depreciation allowable, by block of assets Agreed
  3. 20(b) Employees’ PF and ESI: due date and date paid Drafted, to confirm
  4. 21(d)(A) Cash payments over the daily limit to one person Needs you
  5. 34(a) Tax deducted or collected at source Needs you
  6. 44 Expenditure by the supplier’s GST status Agreed

Illustrative form. No client is shown.

  1. Read from the books where the books can answer.

    Depreciation by block, cash payments over the daily limit, loans taken and repaid, statutory dues and the ratios are built from the ledger, and each schedule opens to the rows behind it.

  2. Drafted where a person has to decide.

    Quantom drafts ledger lists and typed answers from the client record, the books and last year’s filed report. The auditor agrees a draft, changes it, or asks about the clause beside it. A draft is never an answer by itself.

  3. Last year’s report, read.

    Upload last year’s filed report as the portal’s PDF or the utility’s file. What it said arrives as drafts to confirm, never as this year’s answers.

  4. Out as the file the portal takes.

    A workbook, a working-paper PDF and, for Form 3CD, the file for the department’s utility. That file is named a draft until nothing is missing and it passes the department’s schema. The firm uploads it; Quantom does not file.

Before day one

What a firm needs to start.

Nothing here asks a client to change how they keep their books, and nothing asks the firm to open a port.

  1. The books.

    Tally Prime, reached across your own network. Tally does not have to sit on the machine running the connector — both the host and the port are set in the connector itself. The link out to Quantom is outbound only: nothing is exposed to the internet, no port forwarding, no static IP.

  2. The machine.

    Windows 10 or 11. The connector installs like any Windows application and sits in the tray, or runs as a Windows service where IT would rather it did. Its one dependency is Microsoft’s WebView2 runtime, already present on Windows 11 and on most maintained Windows 10 machines.

  3. Or simply an export.

    A firm that would rather not install anything — or whose client runs SAP, Oracle or another ERP — uploads the books instead: .xlsx, .xls or .csv. There is no template to fill in. Quantom reads the columns it is given and maps them; where a layout can be read two ways, it asks the auditor one question and waits rather than deciding on your behalf. A Tally workbook with one sheet per unit is read whole, and an import that would leave figures out is held for review instead of passing as complete. A trial balance needs ledger names and closing balances. A general ledger needs dates, vouchers, amounts and narration.

One practice

The engagement is the bridge.

Klok Runs the firm

Klok carries the client, team and deadline. Quantom carries the ledger, finding and conclusion. Raukon keeps the context between them intact.

Quantom Runs the audit

For practices auditing banks

A bank’s provision reaches the ledger already worked out. Provisio works it out again, from the bank’s own data.

Read about Provisio

A clearer practice

Run it against your own ledger.

Start the trial and see what Quantom finds in a live engagement, not a demo file.

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