Perform Three-Way Match
Source to Pay → Accounts Payable → Validate Invoice
Coverage
52%
Process Owner
R. Nakamura
SMEs
1 validated
Performers
3 qualified
Single Dependency
Yes — R. Nakamura
Process Description
The Three-Way Match process validates supplier invoices by comparing three documents: the purchase order (PO), the goods receipt (GR), and the supplier invoice. The system checks that the vendor, quantity, unit price, and total amount align across all three documents within defined tolerance limits. When discrepancies are detected, the invoice is blocked and routed to the exception-handling workflow.
Business Intent
Ensures that the organization only pays for goods and services that were actually ordered and received at the agreed price. Prevents duplicate payments, overpayments, and unauthorized purchases. A core control in the Procure-to-Pay cycle and a critical SOX control point.