The batch boundary changed the audit verdict
The same payments expose a $100 excess together and pass separately when comparison history is omitted. A controlled experiment in audit scope.
Read the investigationFrom the OpenAuditor blog
Finance controls
Practical guides to invoice matching, supplier bank changes, credit notes and expense review.
Three-way invoice matching: where the exceptions begin
Compare invoices, purchase orders and receiving records, then investigate quantity, price and timing differences before payment.
Read the guideVendor bank changes: controls to check before payment
Review supplier bank-detail changes using independent confirmation, approval history and payment timing, with evidence for each decision.
Read the guideHow to reconcile credit notes with invoices and payments
Match credits to the original obligation, check how they were applied and reconcile the remaining payable without double-counting adjustments.
Read the guideReviewing expense policy exceptions without losing the audit trail
Assess business expense exceptions against the applicable policy, approval authority and supporting records while preserving the original finding.
Read the guideAn invoice audit checklist for accounts payable teams
Review supplier invoices against purchase orders, receipts, approvals and payment records, with a practical checklist for handling exceptions.
Read the guideHow to review invoices against contract terms
Compare billed rates, quantities, service periods and credits with the applicable contract, and document exceptions before payment.
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