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PROCUREMENT INTERNAL CONTROLS

Put control before the books, not after the invoice.

A practical procurement control starts when the need is raised. Authority, supplier selection, receipt and invoice review are stronger when each decision is attributable to its source record.

Control questions

  • Maker-checker separation
  • Value-based approval routing
  • Competitive sourcing or documented exception
  • Supplier and award transparency
  • Receipt and invoice exception review

Evidence to retain

  • Named requester and approver
  • Authority band and budget context
  • Comparable supplier responses
  • Award record and PO version
  • GRN, invoice match and resolution note
Claim boundary: Internal-control design remains the organisation’s responsibility. RAQOZ records workflow evidence and does not replace management judgement or professional assurance.
Use the internal-audit programme Check procurement evidenceOpen the Controls Kit