VATREC7060 - Computer invoicing: Particular procedures at the receiver
- Review control procedures for detection of duplicate files and/or transactions.
- Review controls over incoming files - are they sufficient to detect error situations, missing or incomplete files?
- Review trader’s file control total reconciliation procedures - consider the use of computer assisted audit techniques to verify automated procedures.
- Establish the interface between the EDI-reception system and the trader’s application system (for example, Purchases) - is there an adequate audit trail for VAT verification purposes.
- Review procedures for credibility or reasonableness checking by the receiver, and the method of notification of errors to the sender.
»Ê¹ÚÌåÓýapp Audit Service can provide more in depth information in this area.