ACL ESSENTIALS - Amazon Web Services

VENDOR MANAGEMENT

ACL ESSENTIALSGet insight into your ERP process health,

compliance & financial exposure

Page Analytic Name

Vendors with similar namesVM Analytic 01

Vendors with the same addressVM Analytic 02

Vendors with the same phone numbersVM Analytic 03

Vendors with the same bank accountsVM Analytic 04

Vendors with the same Sales Tax registration numbersVM Analytic 05

Vendors with the same business numberVM Analytic 06

Frequently changed vendor bank account detailsVM Analytic 07

Matching of vendor and employee namesVM Analytic 08

Matching of vendor and employee physical addressVM Analytic 09

Matching of vendor and employee primary phone numbersVM Analytic 10

Matching of vendor and employee bank accountsVM Analytic 11

Vendors with the no business numberVM Analytic 12

Vendors with the no Sales Tax registration numbersVM Analytic 13

Blank critical data: Telephone numbersVM Analytic 14

Blank critical data: Bank detailsVM Analytic 15

Vendors with only postal box addressesVM Analytic 16

Version 6.1.0 –2018/08

Page Analytic Name

Vendors with a single posterVM Analytic 17

Vendor hit matrixVM HIT MATRIX

Version 6.1.0 –2018/08

Identifies vendors with similar names

ACL ESSENTIALS – VENDOR MANAGEMENTPAGE 3

ACL ESSENTIALS |PROCURE TO PAY - VENDOR MANAGEMENT | VM_ANALYTIC_01_VMCS101

ContextVendor data should be accurate to enable correct processing and accurate reporting. Identifying duplicate vendors prevents possible incorrect/duplicate and/or fraudulent vendor transactions/payments.

RiskPossible fictitious/incorrect vendor accounts created, resulting infraudulent/incorrect vendor transactions and payments.

ProcedureIdentifies vendors with similar names using the cleaned vendor names (i.e.removing company suffixes). The results of this analytic are presented in groupsof similarly named or duplicate vendors.Note: In an ERP system with various units/branches, plants and/or cost codes, asingle vendor often needs to be created and managed per location and thesemultiple vendors can come through as false positives.

Analytic LogicExecutes the Fuzzy Duplicates ACL Function which analyses cleaned vendornames to assess their similarity and group vendor names that are similar.

Output Results Field Names

Company Code Company Name Group Full Vendor Name Vendor Number

Marked for Deletion

Output Visualization Examples

PAGE 4

Heatmap of

vendors with

similar names

Count of

exceptions of

vendors with

similar names

Stripped Vendor Name Last Invoice Number

Last Invoice Amount in Document Currency

Last Transaction Date

Last Invoice Document Currency

Identifies vendors with the same address



ProcedureIdentifies vendors with the same address.Note: If a company is part of a group of companies, they can operate out of asingle location and all companies in the group will have the same registeredaddress causing some false positive results. In a system with various branches,plants and/or cost codes, a single vendor often needs to be created and managedper location and these multiple vendors can come through as false positives.

Analytic LogicCompares the physical address of vendors in the vendor master file.


Company Code Company Name Vendor Number Full Vendor Name Vendor Street Address

Vendor City Vendor Postal Code Marked For Deletion


ContextDifferent vendors from a common address is not a usual occurrence, and could indicate either fictitiously created vendors and/or incorrect vendor master data.Vendor data should be accurate to enable correct processing and accurate reporting.

ACL ESSENTIALS | PROCURE TO PAY - VENDOR MANAGEMENT | VM_ANALYTIC_02_VMCS103 PAGE 6

Heatmap of

exceptions

Count of exceptions

grouped by address

Last Invoice Number

Last Invoice Amount in Document CurrencyLast Transaction Date Last Invoice Document Currency

Identifies vendors with the same phone numbers



ProcedureIdentifies vendors with the same phone numbers.Note: In a system with various branches, plants and/or cost codes, a single vendoroften needs to be created and managed per location and these multiple vendorscan come through as false positives.

Analytic LogicCompares vendor phone numbers in the vendor master file to detect those whichare the same.


Company Code Company Name Vendor Number Full Vendor Name Vendor Telephone Number 1

Vendor Telephone Number 2


ContextDifferent vendors with common contact details are not expected and could indicate either fictitiously created vendors and/or incorrect vendor master data.Vendor data should be accurate to enable correct processing and accurate reporting.

ACL ESSENTIALS |PROCURE TO PAY - VENDOR MANAGEMENT | VM_ANALYTIC_03_VMCS125 PAGE 8

Count of

exceptions by

vendor name and

phone number

Heatmap of

exceptions by

vendor name and

phone number

Last Invoice Number




Identifies vendors with the same bank account details



ProcedureIdentifies vendors with the same bank account details.Note: In a system with various branches, plants and/or cost codes, a singlevendor often needs to be created and managed per location and these multiplevendors can come through as false positives.

Analytic LogicCompares captured bank account details of vendors in the vendor master file todetect those which are the same.


Company Code Company Name Vendor Number Full Vendor Name Vendor Bank Account

Vendor Bank Branch CodeVendor Bank Country Code


ContextDifferent vendors with common bank account details are not expected and could indicate either fictitiously created vendors and/or incorrect vendor master data.Vendor data should be accurate to enable correct processing and accurate reporting.


Heatmap of

vendors with the

same bank account

Count of vendors

with the same

bank account

Last Invoice Number




Identifies vendors with the same sales tax numbers



ProcedureIdentifies vendors with the same sales tax registration numbers.Note: In a system with various branches, plants and/or cost codes, a singlevendor often needs to be created and managed per location and these multiplevendors can come through as false positives.

Analytic LogicCompares captured sales tax registration numbers of vendors in the vendormaster file and analyses for duplicates.


Company Code Company Name Vendor Number Full Vendor Number Vendor VAT Number

Marked for Deletion


ContextCommon sales tax registration numbers across multiple vendors are not expected and could indicate either fictitiously created vendors and/or incorrect vendor master data.


Heatmap of

exceptions

Count of

exceptions

Last Invoice Number




Identifies vendors with same business number



ProcedureIdentifies vendors with same business number.Note: In a system with various branches, plants and/or cost codes, a singlevendor often needs to be created and managed per location and these multiplevendors can come through as false positives.

Analytic LogicCompares captured business numbers (or equivalent corporate tax referencenumbers) of vendors in the vendor master file and analyses for duplicates.


Company Code Company Name Vendor Number Full Vendor Name Vendor Tax Number 1

Vendor Tax Number 2 Vendor Address Vendor City Marked for Deletion


ContextCommon business numbers across multiple vendors are not expected and could indicate either fictitiously created vendors and/or incorrect vendor master data.


Heatmap of vendors

with a common tax

number

Count of vendors

with a common tax

number

Last Invoice Number


Identifies frequently changed vendor bank account details



ProcedureIdentifies frequently changed vendor bank account details.

Analytic LogicExtracts and analyzes all changes made to a vendor's bank account details andhighlights records that changed more than twice in a defined period.


Vendor Number Vendor Name 1 Change Document Number Changed Table Changed Field Name

Vendor Creator User IDUser ID Full Name Vendor Management Account Group Change Date


ContextVendors do not frequently amend their banking facility.Frequently changed vendor master data, especially banking information, should be investigated as this may indicate suspicious activity.

ACL ESSENTIALS | PROCURE TO PAY - VENDOR MANAGEMENT| VM_ANALYTIC_07_VMCS119 PAGE 16

Count by date of

bank accounts

frequently

changed

Pie chart of

changes per vendor

Identifies where names match between employees and vendors



ProcedureIdentifies where names match between employees and vendors, using cleanedvendor names.Employee vendors are sometimes created for paying out reimbursed expensesthrough accounts payable and not through payroll, so there may be falsepositives for these employee vendors.

Analytic LogicExtracts cleaned names of vendors in the vendor master file and compares tofirst and last names of employees in the employee master file.


Company Code Company Name Vendor Number Full Vendor Name Marked For Deletion

Personnel AreaEmployee Status Employee Personnel Number Employee Full Name


ContextInstances where the employee and vendor names match should be investigated as these could possibly indicate fraudulent transactions and/or incorrect vendor master data.

ACL ESSENTIALS |PROCURE TO PAY - VENDOR MANAGEMENT | VM_ANLYTIC_08_VMCS122 PAGE18

Count of

employee and

vendor name

match

Pie chart of

employee and

vendor name

match

Identifies where physical addresses match between employees and vendors



ProcedureIdentifies where physical addresses match between employees and vendors.Employee vendors are sometimes created for paying out reimbursed expensesthrough accounts payable and not through payroll, so there may be falsepositives for these employee vendors.

Analytic LogicExtracts captured physical or registered addresses of vendors in the vendormaster file and compares to physical addresses of employees in the employeemaster file.


Company Code Company Name Vendor Number Full Vendor Name Vendor Address

Marked for Deletion Personnel Area Employee Personnel Number Employee AddressEmployee Full Name


ContextInstances where the employee and vendor addresses match should be investigated as these could possibly indicate fraudulent transactions and/or incorrect vendor master data.


Count of

employee-vendor

address match

Pie chart of

employee-vendor

address match

Last Invoice Number


Last Transaction Date Last Invoice Document Currency

Identifies where primary phone numbers match between employees and vendors



ProcedureIdentifies where primary phone numbers match between employees andvendors.Employee vendors are sometimes created for paying out reimbursed expensesthrough accounts payable and not through payroll, so there may be falsepositives for these employee vendors.

Analytic LogicExtracts the main phone number of vendors in the vendor master file andcompares to the personal phone numbers of employees in the employee masterfile.



Marked for DeletionPersonnel Area Employee Status Employee Full NameEmployee Personnel Number

Employee Telephone Number


ContextInstances where the employee and vendor telephone numbers match should be investigated as these could possibly indicate fraudulent transactions and/or incorrect vendor master data.


Count of

exceptions by

phone number

Heatmap of

exceptions by

employee &

vendor

Last Invoice Number


Last Transaction Date Last Invoice Document Currency

Identifies where bank accounts match between employees and vendors



ProcedureIdentifies where bank accounts match between employees and vendors.Employee vendors are sometimes created for paying out reimbursed expensesthrough accounts payable and not through payroll, so there may be falsepositives for these employee vendors.

Analytic LogicExtracts captured bank account details of vendors in the vendor master file andcompares to bank accounts details of employees in the employee master file todetect those which are the same.


Company Code Company Name Vendor Number Full Vendor Name Vendor Bank Account Branch Code

Employee Company Code Personnel Area Employee Full NameEmployee Personnel Number

Employee Bank Account Number Employee Bank Branch Code

Employee Status


ContextSegregation of employee and vendor payments should always exist. Ordinarily, employees should not be created as vendors which would avoid mixing these payment types. If correctly applied, this would ensure that no vendor banking details will match employee banking details.


Heatmap of

vendors and

employee bank

accounts

Exceptions by

vendor name and

employee bank

account

Vendor Bank Branch Code Last Invoice Number


Identifies vendors with no business number



ProcedureIdentifies vendors with no business number.

Analytic LogicExtracts and analyzes the business number, or equivalent corporate taxregistration number, field in the vendor master file to detect blank fields.


Company Code Company Name Vendor Number Full Vendor Name Vendor Tax Number 1

Vendor Tax Number 2 Vendor Country Key


ContextComplete and accurate vendor master data requires the vendor’s business number to be captured. If the number is not captured it could indicate incomplete vendor master data and/or a fictitious vendor.


Count of vendors

with blank details

List of vendors

with blank details

Count of vendors

with blank details

Last Invoice Number




Identifies vendors with no sales tax registration number



ProcedureIdentifies vendors with no sales tax registration number.This analytic depends on the data quality of vendor master data. If this detail isnot captured or even asked of vendors, then there will be a high volume of blanks.

Analytic LogicExtracts the sales tax registration number or equivalent registration number forthe purposes of indirect sales tax and highlights all vendors with no sales taxregistration number.


Company Code Company Name Vendor Number Full Vendor Name Vendor VAT Number


ContextComplete and accurate vendor master data requires the vendor’s sales tax registration number to be captured. If the sales tax registration number is not captured it could indicate incomplete vendor master data and/or a fictitious vendor.


Count of exceptions

grouped by vendor

Count of exceptions

grouped by vendor

Last Invoice Number Last Invoice Amount in Document CurrencyLast Transaction Date


Identifies vendors with no telephone number in the vendor master file



ProcedureIdentifies vendors with no telephone number in the vendor master file.Data quality will always be a risk with this analytic and extracting false positivesbut given such a key field, these exceptions should be investigated.

Analytic LogicExtracts and analyzes the telephone number field of the vendor master file andhighlights all those without a telephone number.




ContextComplete and accurate vendor master data requires the vendor’s telephone number(s) to be captured. If the contact details are not captured it could indicate incomplete vendor master data and/or a fictitious vendor.


Count of blank

telephone number

fields

Pie chart of blank

telephone number

fields

Last Invoice Number Last Invoice Amount in Document CurrencyLast Transaction Date


Identifies vendors with no bank account number in the vendor master file



ProcedureIdentifies vendors with no bank account number in the vendor master file.

Analytic LogicExtracts and analyzes the bank account number field of the vendor master fileand highlights all those without a bank account number.


Company Code Company Name Vendor Number Full Vendor Name Vendor Bank Account

Vendor Bank Branch CodeVendor Bank Country Code


ContextComplete and accurate vendor master data requires the vendor’s bank details to be captured. If the information is not captured it could indicate incomplete vendor master data and/or a fictitious vendor.


Pie chart of blank

bank vendor details

List of blank bank

vendor details

Last Invoice Number




Identifies vendors with only a postal box address


ContextVendors without a physical address may be fictitious and lead to fraudulent transactions. Vendor data should be accurate to enable correct processing and accurate reporting.


ProcedureIdentifies vendors with only postal box addresses.Those vendors without a physical address may represent incomplete data or maybe fictitious. Although a lot of exceptions will come from poor data quality, a falsepositive does not really exist as all vendors should have a registered physicaladdress.

Analytic LogicExtracts vendor data and analyses for vendors without a physical address loaded.

Output Results Fields

Company Code Company Name Vendor Number Full Vendor Name Vendor PO Box Vendor City


Vendor PO Box Postal Code


Exceptions listed

by both vendor

and city

Count of

exceptions

grouped by the

vendor

Last Invoice Number




Identifies vendors that have a single user posting to that vendor over a certain period of time


ContextIf a single user is posting transactions to a particular vendor, this could indicate a potential relationship between the poster and the vendor or a bias towards that particular vendor.

RiskPossible collusion between an employee and a vendor.

ProcedureIdentifies any vendor with more than X transactions at more than Y amount overZ period of time that have only a single user posting to the vendor.

Analytic LogicExtracts vendors with more than a configurable number of transactions, morethan a configurable amount over a configurable time period, that only have asingle user poster to the vendor.


Company Code Company Name Vendor Number Full Vendor Name Vendor Invoice Number

Document Date


Invoice Amount Document Currency


Exceptions listed

by both vendor

and city

Count of

exceptions

grouped by the

vendor

Results Grouping Parked User ID

Released User ID

Parked User Name

Released User Name

Hit matrix of all vendors with exceptions from the analytics in this analysis app


ContextThe vendor hit matrix allows you to better analyse exceptions from this analysis app. It provides a report of all exceptions by vendor and by analytic. This will assist in directing efforts to verifying the validity of those vendors with the most hits.

RiskVendors with many hits for missing data could potentially be fictitious vendors oran indication of poor data quality.

ProcedurePresents vendors by exceptions, i.e. shows the number of hits per vendor peranalytic to identify high risk vendors.

Analytic LogicCollates all exceptions noted in all the analytics in this analysis app by vendor andby analytic.


Vendor Number Vendor Name Vendor Name 2 Marked for deletion Total hits VM_Analytic_01


ACL ESSENTIALS | PROCURE TO PAY - VENDOR MANAGEMENT | VM_HIT_MATRIX PAGE 36

VM_Analytic_02 VM_Analytic_03 VM_Analytic_04 VM_Analytic_05 VM_Analytic_06 VM_Analytic_07

VM_Analytic_08 VM_Analytic_10VM_Analytic_09 VM_Analytic_11 VM_Analytic_12 VM_Analytic_13

VM_Analytic_14 VM_Analytic_15 VM_Analytic_16

Vendor Hit Matrix

ACL ESSENTIALS - Amazon Web Services

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