Risk and value leakage can arise at multiple points across the Procure-to-Pay process, from contract intent through to payment and settlement. Explore the lifecycle below to see where misalignment commonly occurs and where audit attention is focused.
Full P2P Recovery Audit
Ensuring transactions accurately reflect the intent of your contracts from agreement through to payment and settlement.
Explore the P2P Lifecycle
Select a stage to explore common risks and areas of audit focus.
Intent vs Reality Validation
We verify alignment at every stage.
1. Contract Intent
Contracts are often complex, with multiple terms that have financial implications over time. In busy environments, it’s easy for elements to be overlooked or for changes to become fragmented across addendums, emails, and informal amendments. We use AI-enabled analysis, combined with experienced auditor oversight, to review contract documentation, highlight areas of risk, and support accurate data gathering and validation as part of the audit process.
Typical audit focus
- Pricing, rebates and entitlements
- Amendments and effective dates
- Evidence supporting agreed terms
2. Orders & Commitments
Orders and commitments are where contractual intent is first translated into operational activity. We review whether agreed pricing, volume thresholds, discounts and commercial structures are correctly applied when orders are raised, including whether bulk pricing and tiered rates are triggered as intended. This helps identify early misalignment between contract terms and operational practice before issues flow downstream into invoicing and settlement.
Typical audit focus
- Agreed prices and rate structures
- Volume thresholds and commitments
- Discounts, tiers and order terms
3. Delivery & Performance
Delivery and performance are where contractual commitments are tested in practice. We review whether goods or services were delivered in line with agreed scope, volumes and service levels, and whether performance measures, credits or penalties are applied correctly. This helps identify gaps between what was agreed, what was delivered, and what is ultimately charged.
Typical audit focus
- Delivered quantities and service scope
- Service levels and performance measures
- Credits, penalties and non-delivery
4. Invoicing & Financial Translation
Invoicing is where operational activity is translated into financial charges. We review whether invoices accurately reflect agreed pricing, volumes, discounts, and performance outcomes, including the correct application of bulk pricing, rebates, credits and adjustments. This helps identify errors or misalignment before they flow into payment and settlement.
Typical audit focus
- Invoice prices, quantities and calculations
- Rebates, credits and adjustments
- Tax, coding and contractual charges
5. Payment & Settlement
Payment and settlement are where financial accuracy is ultimately confirmed. We review whether payments, credits, rebates and adjustments are settled correctly and in line with agreed terms, and whether all entitlements are realised. This includes identifying missed credits, overpayments, timing differences or unresolved balances that result in value leakage.
Typical audit focus
- Payments, credits and rebates
- Overpayments and missed credits
- Timing differences and unresolved balances
Swipe to explore each stage
What Aveiroe Examines Across the Lifecycle
Contract Alignment
Whether agreed pricing, rates and entitlements flow into transactions correctly.
Transaction Accuracy
Whether orders, receipts, invoices and payments reflect the underlying agreement.
Evidence & Validation
Whether discrepancies can be supported by contracts, records and commercial context.
Root Cause & Improvement
Why leakage occurred and how controls can be strengthened to prevent recurrence.
What You Gain
Recovery of Validated Value
Recover financial value that is rightfully due.
Visibility of Misalignment
See where intent and execution diverge.
Insight Across P2P
Understand patterns, risks and opportunities.
Practical Recommendations
Strengthen controls and reduce future leakage.
Next Steps
If you’d like to discuss whether this approach is right for your organisation, you can speak with us here .
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