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Chief
Are you sure you’re a senior?
I’m not in audit but my understanding is that the PO, Invoice and Receiving should all agree to eachother.
Whatever was ordered (PO) should tie to whatever the company is being billed for (invoice) assuming they got everything they ordered with no issues (check receiving report)
The point of having a three way match is to compare what was ordered, received and billed and find discrepancies in the three. check prices, quantity. Using the PO support as the invoice is bad accounting practice.
Doesn’t sound right if invoice is manually entered. Could they be using a system like SAP Ariba or Coupa where suppliers can “flip” the PO and issue an invoice? This is usually done through the supplier network hosted by Aruba or Coupa.