Ledger Scrutiny & Audit Sampling
Drop in a day book or ledger export to find the entries worth a second look, test the amounts against Benford's law, and pick a random, stratified or monetary-unit sample you can reproduce from its seed.
Free, no login. Runs entirely in your browser — nothing you type or upload is sent to our servers.
Statutory figures verified as of 11/10/2026 against Income Tax Department — limit on cash transactions (s.40A(3)) , ClearTax — s.40A(3) cash payment limit and TaxGuru — s.40A(3) disallowance .
A computational aid, not professional advice. Check results against the governing law, notifications and your own judgement before relying on them.
What each check is for
- Same party, amount and date: possible double payments or entries booked twice.
- Repeated voucher or invoice number for a party: the same bill booked twice under different amounts or dates.
- Round sums: estimates, advances and adjustments tend to be round; genuine trading rarely is.
- Weekend entries: postings on days the business was closed.
- Cash paid to a party in a day: cash payments (not receipts) are added up per party per day and compared with the ₹10,000 limit of s.40A(3), Income-tax Act 1961 for entries dated up to 31.03.2026. Entries from 01.04.2026 fall under the equivalent provision of the Income-tax Act 2025, which the tool does not yet carry: enter your own threshold to check them, or to suit the engagement.
Sampling methods
Random picks items without replacement. Stratified tests every item at or above a value you set, then picks randomly from the rest. Monetary unit sampling selects systematically across cumulative rupees from a seeded random start, so large items are more likely to be picked, and items bigger than the interval are always picked.
Audit-ready records, by construction
AuditorTax payrolls are immutable once locked, with every rule version and change on an audit trail.
Frequently asked questions
What does the ledger scrutiny check?
Entries with the same party, amount and date; voucher or invoice numbers repeated for a party; round-sum amounts; entries dated on a Sunday (optionally Saturday); and cash paid to a party in a day above a limit. It also runs a Benford first-digit test and draws an audit sample.
Which exports work?
A Tally day book or ledger export, or any Excel/CSV with a date, a ledger or party, and debit/credit (or a single amount) column. The tool finds the header row and guesses the columns, and you can correct them.
Is the audit sample reproducible?
Yes. Every sample is drawn from a seed shown on screen and printed on the export. The same file with the same seed and settings gives the same selection, so it can be re-performed from your working papers.
How should I read the Benford result?
The mean absolute deviation of first-digit shares from Benford’s law is graded on Nigrini’s bands. Nonconformity is a reason to look closer, not evidence of anything. Populations with fixed amounts, caps or few entries often do not follow Benford’s law at all.
Is my ledger uploaded?
No. It is read and analysed in your browser.