3-way matching, verifying that the supplier invoice matches the purchase order and goods receipt before payment, is one of the fundamental controls of financial management. Without a dedicated tool, this matching is done manually: an accountant compares paper documents or Excel files, searches for corresponding POs and tallies quantities. This process is slow, error-prone and fraud-susceptible. Procura automates this matching. As soon as an invoice is recorded (via OCR or manual entry), Procura identifies the corresponding purchase order(s), checks quantities and prices line by line, and makes a decision: automatic approval if everything matches, exception with risk score if a discrepancy is detected.
Every invoice recorded in Procura is automatically matched against the originating purchase order and the corresponding goods receipt. Matching is performed line by line: item, quantity, unit price, conditions. No manual intervention is required for compliant invoices.
When the invoice exactly matches the PO and GRN (within configured tolerances), Procura marks it as automatically approved and passes it to the payment workflow. Your finance team processes only exceptions, not compliant invoices that need no attention.
Procura assigns a risk score to every detected discrepancy: duplicate invoice, amount exceeding PO, quantity not matching GRN, unregistered supplier, unknown PO reference. High-risk anomalies are flagged as priority and blocked before payment.
Exceptional invoices accumulate in a dedicated queue with full context: detected discrepancy, originating PO, goods receipt, supplier communication history. The buyer or accountant can approve the variance, reject the invoice or request a credit note, all from the same view.
As soon as an invoice is validated (exact match or approved exception), Procura automatically generates the SYSCOHADA accounting entry: debit 60x purchases, debit 4452 deductible VAT, credit 401 vendor. The entry is dated, referenced and immediately available in Comptia journals.
The person who receives the goods (GRN) cannot be the same as the one who approves the invoice. SOD controls configured in Procura apply at every step of the 3-way matching. Bypass attempts are logged and alerted in real time.
Procura flags it as 'off-policy spend' (maverick spend). The invoice is blocked as an exception and requires manual approval with justification. The procurement manager and CFO are alerted. These incidents are tracked in the off-policy spend report.
Yes. You define tolerances by discrepancy type: price variance (e.g. ±2%), quantity variance (e.g. ±1 unit), additional freight charges up to a certain amount. Invoices within tolerance are automatically approved; beyond tolerance, they go to exception.
Yes. Procura handles partial deliveries and invoicing: if a supplier invoices 60% of a PO at once and 40% later, each invoice is matched against the corresponding receipts. The PO remains open until full receipt and invoicing.
3-way matching applies to purchases with a purchase order (goods, recurring services). Expense reports follow a dedicated workflow with receipt OCR and hierarchical approval, without PO/GRN matching.
Yes. You can configure rules by purchasing category: for example, recurring SaaS subscriptions can be configured for direct approval without PO/GRN matching, while raw material purchases must go through 3-way matching.
Yes. Procura analyses each supplier's invoicing history to calibrate the risk score: a supplier whose 100% of past invoices matched exactly will have a lower starting risk score than a supplier with recurring anomalies.