Webclass 53: Quick win - Is your entity really doing a 3-way-match or do they just pretend to?

Q1. When inventory is received and the invoice is not received, what would be a typical journal entry?

Debit inventory, credit GR/IR

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Credit inventory, debit GR/IR

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Q2. When an invoice is received and booked against a GR/IR posting, which journal entry line item gets the clearing document number, the line with the supplier reconciliation account or the line with the GR/IR account?

The line with the GR/IR account gets debited and cleared to the previously booked credit GR/IR

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The line with the supplier account gets booked to the line with the GR/IR account

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Q3. What is a common Tolerance Limit that will compare the value on the invoice to the value on the PO?

PP

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AN

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Q4. If we enter invoices directly into the FI module of SAP, can we use Tolerance Limits?

No

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Yes

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Q5. If you have a PP Tolerance Limit set to “Check limit”, is it sure that your invoice will require approval before being released for payment?

No, it depends on the Tolerance Limit, which could be very high

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Yes, with the PP Tolerance Limit the invoice will be blocked and will require to be released for payment

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Q6. What happens to invoices that are blocked?

They go into an MRBR report, where they can be unblocked manually

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They are deleted by SAP because they might be fraudulent

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Q7. Why might a fraudster increase the value on the GR?

Because this increases the posting to the GR/IR account, and therefore when an invoice arrives, which is also of a high value, it is more likely to go through unchecked, and the supplier will receive a greater payment than they should based on what was agreed in the PO.

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Because the fraudster would like the inventory value to go up so that they can take some of the inventory home without needing to pay for it and without anyone noticing the inventory leakage.

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Q8. Why might a supplier sometimes book an invoice directly into the FI module of SAP and sometimes directly into the MM module of SAP?

Because they sometimes want to get extra money and give a kickback to the accounts payable clerk.

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Because they sometimes don't have time to send a purchase order.

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Q9. What could be a dangerous fraud scenario if the Tolerance Key is set to DW?

POs are entered for goods that get delivered to a parallel company and the invoice is processed because not exceeding the PO.

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The goods received do not update the level of stock correctly.

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Q10. How can we monitor/ control “blanket” POs?

Ensure that they are not active for too long, check that only one supplier is used for them, check that the supplier is not a one-time vendor, check that the materials in the blanket PO are not generic, not too many different types, consistent with the contract, etc.

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Ensure that they are used for as many projects as possible, in order to maintain efficiency of not having to enter too many POs.

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Webclass 53: Quick win – Is your entity really doing a 3-way-match or do they just pretend to?

Webclass 53: Quick win – Is your entity really doing a 3-way-match or do they just pretend to?

admin June 9, 2026

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