Home
FINANCE / PLAYBOOK
Invoice exception handling
Compare invoice, receipt and purchase order evidence and draft a reviewer recommendation.
ILLUSTRATIVE OPERATING DESIGN
Document the rationale for invoice exceptions.
01 / INPUTS
Make the context auditable.
Invoice, purchase order, receipt, duplicate flags and payment policy.
02 / PERMITTED OUTPUT
Define the assignment.
Identify discrepancy type and prepare a reviewer packet.
03 / DECISION RIGHT
Put authority in the workflow.
Controller approves any exception resolution. Payment approval remains in the existing segregated workflow.
04 / TEST SET
Include failures by design.
Duplicate invoice with changed bank details, look-alike supplier and unauthorised payment request.
Pilot measurement
- Accountable role
- Financial controller
- Baseline and pilot measures
- Exception age, false approvals and duplicate detections.
- Key risks
- Fraud, incorrect counterparty and unauthorised payment release.
Review a stratified sample of routine, exceptional and adversarial cases. Agree thresholds with the accountable owner before extending scope.