Post dating invoices
The ultimate risk of this process deviation is that the actual release process of purchasing happens in the purchase order (or requisition).Thus orders with reviewable volume and its release can be circumvented.Note An example of a false positive would be in an emergency situation, a supplier would be called out without a purchase order and this would mean a service is rendered or good bought prior to a purchase order being issued.
" This question is described below with reference to SAP content, but can be transferred and applied to any ERP systems.
From a technical point of view the system date (CPUDT) makes no sense, since the invoice receipt can also be entered with an order reference only after generating the order, and thus the difference calculation would not provide results.
The comparison with the posting date (BUDAT) is of limited value, since this date is used for the classification in the accounting department, and it is very likely that within a period (month) not the exact date the receipt of invoice is entered.
In summary this means that the difference between the invoice document date and the creation date of the purchase order is the most reasonable to be looked at.
The fact of the possibility to edit this field loses impact, when clear findings prove this approach right.