| The entry of AP invoices are usually done by AP employees, and the PO functionality is typically done by purchasing personnel. There are risks if an employee has both functions. Primarily, the establishment of a fictitious supplier or collusion with an existing supplier and entry of PO's against such supplier. Even if the PO is a 3-way match, the person entering the invoice would likely be able to release the Quantity Received hold, thus effectively overriding the 3-way match requirements. |