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Find the leak before the payment goes out
“Consumption is regular. Purchase cost keeps increasing.” If that sentence sounds like your factory, the leak is usually not one bad purchase. It is a pattern — supplier rate variation, weak comparison, approval gaps — repeating quietly inside a process everyone trusts.
The scope
From approved need to accurate, compliant cash outflow.
We audit the procure-to-pay trail end to end.
Demand and buying discipline
Demand plan against stock and open purchase orders, MOQ, lead time, budget. Closes excess buying and idle stock; releases the cash trapped in inventory.
Vendor base and pricing
Due diligence, share-of-business matrix, pricing comparison and vendor evaluation, should-cost work, approval for any non-L1 choice. Closes inflated rates and conflict of interest.
The vendor master
PAN, GST, MSME and bank validation, with maker-checker on every master change. Closes fictitious and duplicate vendors; protects against fraud and tax exposure.
Payments
PO–GRN–invoice three-way match; duplicate, advance and MSME tests. Closes overbilling and early or duplicate payment.
Coverage is finalised with management after process walkthrough and data availability review.
The pattern
The discount that never reached the purchase order.
A rate is negotiated hard at the quotation. The purchase order goes out without the discount. From that moment every invoice matches the PO, every payment matches the invoice, and the extra cost clears every check the company has — because the error happened before the first check ran.
Nobody catches it later. There is nothing left to catch; the paper agrees with itself.
Pre-release validation catches it while it is still a clerical fix: a commercial-term checklist against the approved quotation, and an independent check before any material-value purchase order is released. Post-audit can identify a loss; pre-audit can stop the loss before cash, time and management attention are consumed.
We have caught exactly this pattern in an anonymised manufacturing engagement. It sits, classified, in the findings register — prevented, ₹1.27 lakh.
Not sure procurement is where your leak is?
Start wider.
The Diagnostic Business Audit reviews the business end to end and returns a ranked list of where profit is actually leaking. Either way, the first step is one conversation.