Aufinia

#AUDITDATALEADERS

Top 10 tips for slicing your sausage in purchasing

Did you know that in France, split POs are referred to as slicing your sausage?

If you don’t want the auditors to see that you are splitting your purchases then here are the top ten tricks that we have noticed over the years:

1/ Don’t put exactly the same amount

2/ Don’t enter the purchase orders on the same day

3/ Get a colleague to enter one and you enter the other one

4/ Enter one on one material number and one on another material number

5/ Enter one for one supplier and one for the same supplier (but entered twice in the supplier database)

6/ Ensure that the amount is below the approbation limits

7/ Enter lots of purchases for the same supplier, as a general habit, so that it looks normal

8/ Enter them as “automated” purchase orders

9/ Mention EDI or something that looks automated in the text description

10/ Enter one in local currency and one in document currency (if the currencies are very different)

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