Field notes
Field notes
Practical observations from engagements where we examined how accounts payable automation applications affect invoices, approvals, and payment release.
What external auditors ask after an AP automation change
Statutory auditors rarely want a product brochure. They want evidence that invoice controls still operate after the application changed.
Accrual cut-off when AP sits in a shared service centre
Shared service queues can hide goods receipts that never met their invoices before month-end — a recurring theme in our post-implementation reviews.
Document packs that shorten an AP automation audit
A practical list of extracts and access that help a financial audit of your accounts payable automation application finish on time.
Dual approval for vendor bank changes is not optional theatre
Payment diversion cases we see in Thailand almost always involve a bank-detail edit that one person both entered and approved.
When match tolerances quietly widen after go-live
Elevated three-way match tolerances often survive the project phase. Here is how we sample them during a financial audit of an AP automation application.