Three-way match exceptions that never age
Forced closes on invoice mismatches keep goods moving — and leave a residue of unexplained exceptions if nobody reviews the ageing list.
Three-way match compares purchase order, goods receipt, and invoice. When quantities or prices disagree, the application should hold payment. Busy receiving docks sometimes force a close so a trusted supplier is paid on time. That exception is reasonable once. A list of exceptions that never ages is not.
In full audits we export open and forcibly closed match exceptions, sort by age, and interview the clerks who closed the oldest ones. Patterns appear quickly: one warehouse that always short-receives, one buyer who edits price after receipt, one weekend role that can close without a second pair of eyes.
A modest habit
Assign an owner to the ageing list every Monday. Clear items that have documentation; reopen items that do not. The application already holds the data — it rarely holds the discipline.