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Fieldwork planning
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ProcessInterview questionsDocumentationData questions
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P2P- Due diligence checks
- 3-way-match controls		- Due diligence documentation
- 3-way-match system settings		- Are there any suppliers not found in Google?
- Are there invoices without purchase orders for items that should have a purchase order?
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P2P- Call For Tender process
- Verifications between PO value and contract value?
- Controls concerning changes to PO values, GR values?
- PO approval process?		- 3-way- match system settings
- System settings for tolerance levels		- Are there invoices that exceed goods receipts?
- Are there suppliers that only work with the same user?
- Is there evidence of changes to purchase orders/ goods receipts?
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O2C- What is the policy on rebates?
- What is the policy on discounts?
- Are there limits/ guidelines?
- Are there checks on total rebate/ discount value?		- Policies and procedures on rebates/ discounts- Customers/ materials/ sales orders/ users that have unusually high rebates/ discounts?
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FI- What are the policies for fund management?- Policies/ procedures- Value of disbursements to internal projects?
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FI- What are the policies for fund management?- Policies/ procedures- Value of disbursements to internal projects?
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O2C- What checks are done to ensure that the detailed customer ageing balance is accurate?
- Under which circumstances can netting between customers occur?
- What type of authorization/ documentation is required for write-off of customer debt?		- Detailed customer ageing balance
- Sign-off for netting between customers: sample-based		- Are there strange journal entries to credit/ debit customer accounts/ transfer debt between customer accounts?
- Value/ volume of transactions per customer/ user, to write-off customer debt (rather than through customer payment)
- Recompute the detailed ageing balance: check for accuracy
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