Procurement Anomalies
PO-Invoice-GRN Matching
Tests three-way matching between purchase orders, goods receipts and invoices.
Why Three-Way Matching Is Fundamental
Three-way matching between the purchase order, goods received note and invoice is the bedrock control against paying for goods not ordered or not delivered. Its breakdown is a direct route to overpayment, fraud and AGSA findings on payment controls. AuditPro Core tests the alignment of order, receipt and invoice so payments are released only against fully matched transactions.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Transactions Matched
94,210
12-month window
Match Exceptions
1,872
2.0%
Invoice Without GRN
624
high risk
Value Exposed
R 47m
for review
Exceptions by Type
Largest Matching Exceptions
| Reference | Vendor | Exception | Value (R'000) |
|---|---|---|---|
| MX-5012 | Vendor 0471 | Invoice no GRN | 3120 |
| MX-5031 | Vendor 0312 | Price mismatch | 2480 |
| MX-5055 | Vendor 0588 | Qty mismatch | 1960 |
| MX-5078 | Vendor 0149 | GRN no PO | 1740 |
| MX-5099 | Vendor 0623 | Invoice no GRN | 1320 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The Three Documents
The purchase order authorises the buy, the goods received note confirms delivery, and the invoice claims payment. Agreement across all three confirms the institution is paying for what it ordered and received.
Common Mismatches
Quantity, price and item discrepancies between the documents are the typical exceptions. An invoice exceeding the order, or lacking a matching receipt, should never pay automatically.
Tolerances and Overrides
Small tolerances allow for legitimate rounding and minor variances, but every override of a failed match must be authorised and recorded. Unlogged overrides are where the control quietly fails.
How AuditPro Core Bridges the Gap
- Match testing: orders, receipts and invoices are reconciled on quantity, price and item to confirm three-way agreement.
- Exception workflow: mismatches are held and routed for resolution before payment is released.
- Override traceability: every tolerance override carries an approver and reason for audit review.
- Continuous monitoring: match performance is tracked over time to expose systemic weaknesses.
Key Takeaways
- Three-way matching confirms you pay for what was ordered and received.
- Invoices without a matching receipt or order should never auto-pay.
- Tolerances are fine; unlogged overrides are where control fails.
- Monitor match rates over time to find systemic weaknesses.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.