AP exceptions · Procure-to-Pay
Workflow map
Documented flow vs. real flow — including invisible work and exception branches
WORKFLOW MAP — AP EXCEPTIONS
1
Invoice receivedObserved
System path
ERP captures supplier invoice, but 23% arrive via email attachment with missing metadata.
2
Match attemptException
Exception branch
PO mismatch, tax code conflict, or missing goods receipt triggers manual review queue.
3
Operational triageHuman-held
Invisible work
AP lead checks inbox, calls buyer, and updates a side spreadsheet to prioritise supplier urgency.
4
Decision & approvalCheckpoint
Governance boundary
Controller override is needed for policy breaches, but rationale is often not captured in-system.
5
Release & reportingMappable
Downstream impact
Payment released, but root cause data is not fed back into procurement, vendor master, or controls reporting.
STEP TYPES:
ObservedExceptionHuman-heldCheckpointMappable