Computer invoicing: Particular procedures at the receiver
- Review control procedures for detection of duplicate files and/or transactions.
- Review controls over incoming files - are they sufficient to detect error situations, missing or incomplete files?
- Review trader’s file control total reconciliation procedures - consider the use of computer assisted audit techniques to verify automated procedures.
- Establish the interface between the EDI-reception system and the trader’s application system (for example, Purchases) - is there an adequate audit trail for VAT verification purposes.
- Review procedures for credibility or reasonableness checking by the receiver, and the method of notification of errors to the sender.
The Audit Service can provide more in depth information in this area.