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Assurance · Procure-to-pay audit

P2P audit & fraud detection.

Detect fraud, duplicate payments, and policy violations with AI. 3-way matching, vendor analysis, and split order detection across 100% of P2P transactions.

What Coraa detects

Comprehensive P2P analysis.

Six dimensions of testing across every PO, every invoice, every payment, sampling never sees this much.

Duplicates
Duplicate detection
Duplicate invoice numbers, same amount + vendor + date, multiple payments for one invoice, duplicate vendors, same bank account across vendors.
3-way match
PO / Invoice / GRN
PO vs invoice vs GRN match, quantity variances, price variances, missing GRN / PO, unauthorised purchases.
Policy
Policy violations
Split order schemes, approval limit bypasses, unauthorised vendors, missing approvals, payment timing issues.
Vendor
Vendor fraud
Employee-owned vendors, duplicate bank accounts, ghost vendors (no transactions), round-number invoices only, single-invoice vendors.
Pricing
Price analysis
Contract rate vs invoice rate, price variance analysis, vendor concentration risk, missed early payment discounts, pricing trends.
Related
Related party checks
Vendor-employee matches, bank account overlaps, address duplicates, phone / email matches, conflict of interest.
What the tests catch

Designed to surface what sampling misses.

Invoice coverage
100%
Every invoice through the 3-way match
Vendor-master screen
Full
Duplicates, bank overlaps, employee matches
Exposure quantified
₹
Every exception carries the amount behind it
Who uses P2P audit

Roles served across the procurement lifecycle.

Internal
Internal audit teams
Periodic P2P audits, fraud detection, policy compliance, risk assessment.
Procurement
Sourcing teams
Monitor vendor payments, surface cost savings, duplicate prevention.
Finance
Controllers
Payment accuracy, leakage prevention, control monitoring, risk mitigation.
External
Audit firms
P2P testing as part of FS audits, audit evidence and control testing.
P2P audit RCM

From vendor onboarding to payment testing.

A useful P2P audit does not stop at duplicate invoices. The file should show the risk, control, source report, test logic, exception evidence and reviewer conclusion for vendor master, PO, GRN, invoice, tax and payment controls.

RiskControlAudit test
Vendor master changes bypass approvalNew vendor and bank-account changes require maker-checker approval with source documents retained.Compare vendor master change log to approval tickets, bank proof and user access for the period.
Purchase order split to avoid approval limitsPO approval limits are configured by user role, department and value threshold.Group POs by vendor, requester, date and item to identify split orders just below approval limits.
Invoices paid without goods or services receivedInvoice processing requires PO, GRN/service entry and exception approval where three-way match fails.Match invoice register to PO and GRN/service-entry data; review missing or overridden matches.
Duplicate or near-duplicate invoices are paidAP runs duplicate checks before payment release using vendor, invoice number, amount and date logic.Run exact and fuzzy duplicate tests across invoice number, vendor GSTIN, bank account, amount and payment reference.
Statutory deductions and MSME exposure are missedGST ITC, TDS/TCS and MSME payment status are reviewed before close and payment release.Tie AP data to GST/TDS fields, vendor MSME flag, payment ageing and exception sign-off.
Continuous monitoring

Turn P2P exceptions into rules repeated.

Procure-to-pay is one of the strongest candidates for continuous monitoring because the same data fields recur every week: vendor, bank account, PO, GRN, invoice, tax code, approval and payment reference.

Rule 1
Same vendor, invoice number and amount posted more than once
Use only after the source report, join keys and exception owner are confirmed.
Rule 2
Same bank account used by multiple vendors
Use only after the source report, join keys and exception owner are confirmed.
Rule 3
POs split by requester/vendor/date just below approval threshold
Use only after the source report, join keys and exception owner are confirmed.
Rule 4
Invoice posted without PO or GRN/service-entry reference
Use only after the source report, join keys and exception owner are confirmed.
Rule 5
Manual payment released outside approved payment run
Use only after the source report, join keys and exception owner are confirmed.
Rule 6
MSME vendor invoices ageing beyond agreed/statutory terms
Use only after the source report, join keys and exception owner are confirmed.
Rule 7
Round-sum invoices or unusual weekend/late-night postings
Use only after the source report, join keys and exception owner are confirmed.
Rule 8
Vendor bank change followed by high-value payment
Use only after the source report, join keys and exception owner are confirmed.
Auditor resources

Checklist, workbook, RCM and PBC flow downloadable.

Use the open resources to scope a real P2P review before moving the workflow into CORAA. The website pages stay crawlable; the working files and generated Excel/PDF outputs use the standard resource forms.

P2P internal audit checklist
Open the RCM-style checklist for vendor master, PO, GRN, invoice, payment, GST/TDS and MSME controls.
P2P audit workbook
Generate an Excel/PDF workbook for scope, RCM, tests, data requests, exceptions and reviewer notes.
P2P RCM template
Download the editable template when the team needs a portable working file.
Monitoring rules
Convert duplicate invoice, vendor-bank, MSME ageing and three-way-match tests into recurring monitoring.
Data request list
Build the PBC list for vendor master, PO, GRN, invoice, payment, tax and access reports.
Audit log checklist
Check whether ERP audit trails support vendor, PO, invoice, payment and master-data change testing.
FAQ

P2P audit questions answers.

A P2P audit reviews the procure-to-pay cycle from vendor onboarding and purchase requisition through PO, goods receipt or service entry, invoice processing, statutory checks, payment release, accounting and vendor master changes.
The usual P2P audit data set includes vendor master, vendor bank changes, purchase requisitions, purchase orders, GRN or service-entry sheets, invoice register, payment run, GST and TDS fields, MSME status, approval matrix and ERP user access reports.
Start with vendor master approval, bank-account changes, PO approval limits, three-way match, duplicate invoice checks, payment release approval, MSME ageing, GST ITC fields and TDS/TCS deduction controls.
Yes. Duplicate invoice tests, split PO tests, vendor-bank changes, invoice-without-GRN, manual payments, MSME ageing and exception approvals can be monitored weekly or monthly if source reports are reliable and reviewer ownership is defined.
No. CORAA helps run full-population tests and surface exceptions. The auditor still validates evidence, clears false positives, decides root cause, rates the issue and agrees management action.
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