ACL ESSENTIALS

1 ACCOUNTS PAYABLEACL ESSENTIALSGet insight into your ERP process health, compliance & financial exposurePageAnalyticNameDuplicate paymentsAP Analytic 01 DuplicateinvoicesAP Analytic02 Duplicate invoices using vendor snumeric invoice valuesAP Analytic03 Duplicate invoices sub analyticsAP Analytic04 Future datedinvoicesAP Analytic05 Recurring sundry expense reviewAP Analytic06 Invoicesfor one-time vendorsAP Analytic07 Vendor payments made over a weekendAP Analytic08 Invoices captured over a weekendAP Analytic09 Invoices greater than a thresholdAP Analytic10 Purchaseorder date after the invoice dateAP Analytic11 Vendor paid by both purchase order and sundry expense AP Analytic12

2 Invoices greater than approved purchase ordersAP Analytic13 Manually released invoices(no 3-way match)AP Analytic14 Version 2018/08 PageAnalyticNameThree way match re-performanceAP Analytic15 OutlierinvoicesAP Analytic16 Early payment of invoicesAP Analytic17 Version 2018/08 Identifies all potential duplicate payments to the same vendor for the same amount made within a configurable time periodACL ESSENTIALS ACCOUNTS PAYABLEPAGE 3 ContextHigh volumes of payments from all areas of the business are processed through the Finance function every day or payment cycle. It is vital to closely and continuously monitor these payments to detect potential fraud or , ( ,30days).

3 AnalyticLogicExtractspaymentswithinauser -determinedperiodofdaysandidentifiespote ntialduplicatepaymentstothesamevendor(us ingsystemvendorID)withthesamevalue(using document/originalcurrency), (numberofdays) Results FieldsCompany CodeCompany NameVendor IDVendor Name 1 Vendor Name 2 Accounting Document NumberClearing Document NumberItem DescriptionDebit / Credit IndicatorAmount in Reporting CurrencyReport CurrencyOutput Visualization ExampleLine Item account Document NumberDocument CurrencyDocument TypeDocument DateClearing DateDay Document EnteredPay User IDPay User NameAmount in Document CurrencyDuplicate payments grouped by userACL ESSENTIALS | PROCURE TO PAY - accounts payable | AP_ANALYTIC_01_APCS102 PAGE 4 ExampleVENDOR_IDVENDOR_NAME_1 ACCOUNTING_DOC_NUMBERDOCUMENT_DATEAMT_DO C_CURRENCY100000523 ABC Inc

4 15000800941/11/20171000100000523 ABC Inc 150008084115/11/20171000100000479 XYZ Ltd15000818622/11/20175000 Fields used for analytics logicExceptionIdentifies potential duplicate invoices after stripping out any special characters in the invoice numbersACL ESSENTIALS ACCOUNTS PAYABLEPAGE Results Field NamesCompany CodeCompany NameVendor IDVendor Name Vendor Invoice NumberDocument CurrencyAmount in Document CurrencyAccounting Document NumberDocument DateRelease UserRelease User NameOutput Visualization ExampleContextOften the same invoice is captured multiple times despite preventive system validation and controls being in place.

5 Administrative errors or application control circumvention results in additional and/or changed characters to the invoice number, causing duplicate invoice capturing that would otherwise be value over timeACL ESSENTIALS | PROCURE TO PAY - accounts payable | AP_ANALYTIC_02_APCS103 PAGE 6 Vendor Stripped Invoice NumberAmount in Reporting CurrencyReport CurrencyExampleDebit/Credit IndicatorVENDOR_NAMEVENDOR_INV_NOSTRIPPE D_VENDOR_INV_NODOCUMENT_DATEAMOUNT_DOC_C URRENCYV endor AIN001IN0011/11 AIN001$IN00115/11 used for analytics logicIdentifies potential duplicate invoices after converting invoice numbers to numeric valuesACL ESSENTIALS ACCOUNTS PAYABLEPAGE 7 (whichisnormallyafreetextfieldintheERPsy stem)toanumericvalue( INV101a to 101 )

6 Results Field NamesCompany CodeCompany NameVendor IDVendor Name 1 Debit/Credit IndicatorVendor Invoice NumberVendor Stripped Invoice NumberAmount in Document CurrencyDocument CurrencyReport CurrencyAmount in Reporting CurrencyAccounting Document NumberDocument DateOutput Visualization ExampleContextOften the same invoice is captured multiple times despite preventive system validation and controls being in place. Administrative errors or application control circumvention results in additional and/or changed characters to the invoice number, causing duplicate invoice capturing that would otherwise be value over timeACL ESSENTIALS | PROCURE TO PAY - accounts payable | AP_ANALYTIC_03_APCS601 PAGE 8 Release UserRelease User NameExampleVENDOR_NAMEVENDOR_INV_NOSTRIP PED_VENDOR_INV_NODOCUMENT_DATEAMOUNT_DOC _CURRENCYV endor AIN0010011/02 AINv00100115/02 used for analytics logicIdentifies potential duplicate invoices using various sub analyticsACL ESSENTIALS ACCOUNTS PAYABLEPAGE 7.

7 Results Field NamesCompany CodeCompany NameVendor IDVendor Name 1 Debit/Credit IndicatorVendor Invoice NumberAmount in Document CurrencyDocument CurrencyAccounting Document NumberDocument DateContextOften the same invoice is captured multiple times despite preventive system validation and controls being in place. Administrative errors or application control circumvention results in additional and/or changed characters to the invoice number, causing duplicate invoice capturing that would otherwise be ESSENTIALS | PROCURE TO PAY - accounts payable | to PAGE 8 Duplicate Payment Sub-analytic VariationsVendor AddressVendor Postal CodeVendor Tax NumberVendor RegionVendor CityVendor Bank account NumberVendor Bank account Holders NameAnalytic Description@ -the duplicate analytic is run on these fields when these fields are the all invoices with invoice dates in the futureACL ESSENTIALS ACCOUNTS PAYABLEPAGE 9 RiskNon-paymentofinvoicesduetoincorrecti nvoicedatecapturingresultinginunnecessar yinterestorpenalties.

8 Orprematureinvoicingofservicesthathaveno tbeenrendered, ,includingdatesinthefuture, ; Results Field NamesCompany CodeCompany NameVendor IDVendor NameDebit / Credit IndicatorAmount in Reporting CurrencyReport Currency Amount in Document CurrencyAccounting Document NumberDocument CurrencyDocument DateVendor Invoice NumberVendor Stripped Invoice NumberRelease UserRelease User NameOutput Visualization ExamplesContextInvoices are expected to have a date subsequent to the provision of goods or services. Invoices captured with dates far into the future indicates either administrative errors or premature invoicing of services not yet of dates per userCount grouped by userACL ESSENTIALS |PROCURE TO PAY - accounts payable | AP_ANALYTIC_05_APCS341 PAGE 10 Identifies all repetitive sundry invoices from the same vendor for the same amountACL ESSENTIALS ACCOUNTS PAYABLEPAGE ,invalid, ,ratherthanthroughprocurement, (definedinscoping)

9 , Results Field NamesCompany CodeCompany NameVendor IDVendor NameAmount in Reporting Currency Report CurrencyAmount in Document CurrencyDocument CurrencyDocument DateAccounting Document NumberDocument TypeVendor Invoice NumberVendor Stripped Invoice NumberRelease UserReleased User NameOutput Visualization ExampleContextSundry expenses are incurred on a once-off or ad hoc basis, and don t require a purchase order. These expenses require less processing and attract less controls and are not expected to be repetitive and should be analysed further to discover if they need to follow the full procurement processes and attract greater over time by vendorACL ESSENTIALS | PROCURE TO PAY - accounts payable | AP_ANALYTIC_06_APCS108 PAGE 12 ExampleVENDOR_NAMEACCOUNTING_DOC_NODOC_C URRENCYDOCUMENT_DATEINV_AMOUNT_DOC_CURRE NCYS undry sundry invoice identifierExtracts all invoices made to one-time vendors ACL ESSENTIALS ACCOUNTS ,validationofone-timevendorinvoicescanpr oceed.

10 Results Field NamesCompany CodeCompany NameVendor IDVendor NameDebit / Credit IndicatorAmount in Reporting CurrencyReport Currency Amount in Document CurrencyAccounting Document NumberDocument CurrencyDocument DateVendor Invoice NumberVendor Stripped Invoice NumberRelease UserReleased User NameOutput Visualization ExampleContextVendors are created with an expectation of a multi-transaction relationship. Creation of a vendor in the ERP system requires supporting documentation and vetting prior to transacting (controls).One-time vendors do not require such stringent vendor creation procedures. Abuse or overuse of one-time vendors could represent control circumvention and/or distribution of vendors for invoice valueCount by userACL ESSENTIALS | PROCURE TO PAY - accounts payable | AP_ANALYTIC_07_APCS302 PAGE 14 Identifies where the payment release date falls on a weekendACL ESSENTIALS ACCOUNTS PAYABLEPAGE where the payment release date falls on a weekend.