Detection Method: Purchase Invoice Greater Than Goods Received

This detection method lets you find cases in which the invoice receipt quantity is greater than the goods received quantity. In purchasing, it is possible to defraud by invoicing a higher quantity than is actually received. If, on the other hand, the quantity of goods received is higher than ordered, but the invoiced quantity is correct, then this is not considered to be fraud.

Logic

This method compares the quantity received in the goods receipt with the quantity in the invoice. Both documents refer to a foregoing purchase order. If the invoiced quantity is higher than the received one, then the purchase order item is suspicious. If the quantities in the goods receipt and in the invoice are the same but nevertheless higher than in the purchase order, then the purchase order item is again suspicious.

For the comparison, the quantities in the goods receipt and in the invoice are aggregated on their debit/credit flag per purchase order item. Afterwards the credit is subtracted from the debit and the real quantity per purchase order item is determined.

The user can also define a threshold in percent that indicates how much the quantity in the invoice may exceed the quantity to which it is being compared.

The calculation of the risk value in the additional information procedure is determined in the following way:

If the quantity delivered is smaller than the quantity ordered, then the net price of the purchasing document (field NETPR of table EKPO) is multiplied by the difference between invoiced and delivered quantity.
If the delivered quantity is greater than or equal to the ordered quantity (but fraud is assumed), then the risk value is calculated by multiplying the net price by the difference between the quantity invoiced and the quantity ordered.

This calculation ensures that the largest difference – between invoiced and ordered or invoiced and received quantity – is multiplied by the net price and returned as the risk value.

Example 1: 10 pieces are ordered, 5 pieces are delivered and 10 pieces are invoiced, threshold 10. In this case the invoiced quantity is greater than the delivered quantity plus 10%. This would be considered suspicious.

Example 2: 10 pieces are ordered, 20 pieces are delivered, 20 pieces are invoiced. In this case the invoiced quantity is greater than the ordered quantity plus 10%. This would be considered suspicious.

Investigation and Detection Object Types

Investigation object type FRA_PO (Purchase Order)
Detection object type FRA_POITEM (Purchase Order Item)

ERP Tables Used

EKKO: Purchasing Document Header
EKPO: Purchasing Document Item
MSEG: Document Segment: Material
RSEG: Document Item: Incoming Invoice

SAP HANA Procedures for Detection Methods

Procedure Category	Procedure Name	Procedure Type	Package
Selection	PR_PURCHASE_ORDER_QUANTITY_SELE	SQLScript Procedure	sap.hana-app.fra.suite.pur.dt.purchaseorder.item.se
Execution	PR_PURCHASE_ORDER_QUANTITY_EXEC	SQLScript Procedure	sap.hana-app.fra.suite.pur.dt.purchaseorder.item.ex
Additional Information	PR_PURCHASE_ORDER_QUANTITY_ADDINF	SQLScript Procedure	sap.hana-app.fra.suite.pur.dt.purchaseorder.item.ai

Detection Method Parameters

THRESHOLD_QUANTITY: Indicates in percent how much higher the quantity in the invoice may be than the quantity to which it is being compared. If the difference lies within this percentage, then no alert is created.

Alert Messages

Message ID FRA_INTERNAL_AUDIT, message number 067, Delivered quantity &1 < invoiced quantity &2 in accounting document(s)