Focused review
Three-way matching and approval-path review
Purchase order, goods receipt, and invoice alignment — plus the override buttons, parked invoices, and substitute approvers that policy never quite describes.
Matching on paper versus matching in the application
Many Malaysian AP teams describe three-way matching as a firm rule. The application often tells a quieter story: quantity tolerances, price tolerances, GR-based invoice verification that can be switched off per vendor, and a ‘complete’ button that posts without a receipt.
We sit with the clerks who use those paths and then sample invoices that used them. The review is not a configuration printout. It is a comparison of what the application allowed against what the approval matrix says should have happened.
Approvals that move when people are away
Substitute approvers, shared inboxes, and mobile approve-all gestures are common. We test whether the application records who actually approved, whether amount thresholds still apply after delegation, and whether a rejected invoice can re-enter the queue with a new requester.