Field notes

Notes from procurement audit fieldwork

Practical writing on purchase orders, receiving evidence, approval design, and how teams prepare for a controls review.

May 11, 2026 Three-way match gaps that quietly drain cash When purchase orders, receiving notes, and invoices disagree, the loss rarely shows up as a single fraud case—it accumulates in small mismatches.
March 27, 2026 Approval matrices buyers will actually follow An approval matrix that ignores how rush orders work in your industry will be bypassed within a week of publication.
February 3, 2026 What purchasing auditors look for on a warehouse walkthrough Documents tell one story; the receiving bay tells another. A short walkthrough often explains months of unmatched invoices.
December 15, 2025 How to prepare documents for a procurement audit Clean extracts and a clear owner for each file type shorten fieldwork and keep findings focused on controls rather than missing paperwork.