Briefing
Override buttons that quietly break three-way matching
A matching rule can be strict in the policy manual and optional in the application. The difference usually lives on a small button with a large effect.
Tolerances are not the only leak
Price and quantity tolerances are visible. Less visible are vendor-level flags that skip goods-receipt matching, a ‘post anyway’ action after a mismatch, and a parking reason that never has to be filled in. We treat each of those as a control, not as a convenience.
In one Perak manufacturer we examined, matching was mandatory for local vendors and optional for a ‘services’ vendor category that had grown to include goods. The application was doing what it was told. The policy was not.
Who can press the button
We list the roles that can override, then we sample invoices that used the override. If the same clerk both enters and overrides, the finding is about segregation, not about software quality. If the application cannot report who used the override last month, that is a finding about the application.