Computer invoicing: Particular procedures at the sender
- Examine systems documentation to determine the invoice file creation process and how this is interfaced with the EDI-enabling system.
- Verify that there are sufficient controls to ensure the integrity of the data on the transmission file.
- Check that there is an adequate audit trail back from the EDI enabling system to the trader’s application system (for example, sales), for VAT verification purposes.
If the system is in a trialling phase, consider testing the recipient’s control procedures by:
- sending a duplicate file (with the same file reference number)
- sending a file containing a duplicate invoice
- sending a file with a known error condition - for example, before transmission edit the control totals to be out of balance with transactions.
Where direct transmission is used, review the back up procedures employed when the network is down.
Compare records of transmissions sent and acknowledgements received.