Strengthening Controls and Efficiency in Procure to Pay

Case Study - SPR & CO.

A mining company operating in the African continent.


The objective was to thoroughly assess and evaluate the Procure to Pay (P2P) process within the organization. This included identifying potential vulnerabilities to fraud through an in-depth analysis, internal audit, and evaluation process. The ultimate goal was to recommend enhancements to control design within the SAP framework and propose the inclusion of relevant and appropriate automated controls in SAP.


Several process gaps and control design challenges were identified within the P2P environment of the organization. These challenges encompassed various aspects of the P2P process, including

1. Vendor Empanelment

2. Master Data Maintenance

3. Quote to Award – Sourcing Process

4. Purchase Orders and Contracts

5. Receipt Certifications – Quantity and Quality

6. Supplier Invoicing and Payment Processing


We adopted a methodical approach to address the observed process challenges. The following deliverables were provided to the involved stakeholders within the respective processes

1. An End-to-End Internal Audit report, which outlined the root causes of identified issues, their impact, potential recommendations for improvement, a High-Level Executive Summary, modifications to Delegation of Authority (DOA), Key Performance Indicator (KPI) linked reporting dashboards, possible conflicts related to Segregation of Duties (SOD), and a Vulnerability Assessment.


The engagement resulted in several significant benefits, including

1. Procurement Value Optimization

2. Improved Operational Efficiency

3. Process Excellence

4. Process Dashboards featuring essential parameters

5. A comprehensive Procurement manual that incorporates current and industry-best practices.

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