Lieferantenbetrug und unautorisierte Bestellungen

Definition

Wholesale and distribution environments with many low‑to‑medium‑value purchases are vulnerable to procurement and AP fraud where controls are weak. CPA Australia and other professional bodies highlight risks including dummy suppliers, personal purchases on company accounts, and duplicate invoice payments when three‑way match and vendor master controls are inadequate.["cpaaustralia accounts payable controls"] In paper wholesaling—where goods such as packaging, sanitary paper and office consumables are easily resold or diverted—poor vendor PO and contract management amplifies these risks. Typical loss modes include: (1) employees creating POs to non‑approved or related‑party vendors at inflated prices; (2) duplicate invoices for the same PO being paid due to manual processing; and (3) ordering off‑contract at higher prices from favoured vendors. Global AP audit data commonly identifies recoverable duplicate payments in the range of 0.05–0.1% of total AP value, with higher exposure where no automated controls exist. LOGIC evidence extrapolates these benchmarks to the Australian wholesale paper context, which has fragmented operators and largely general‑regulation compliance.[1] For a wholesaler with AUD 20m annual purchases, this implies AUD 10,000–60,000 in avoidable loss and fraud per year absent strong PO and contract controls.

Why This Matters

The Pitch: Australian wholesale paper businesses 🇦🇺 commonly lose 0.1–0.3% of spend (AUD 20,000–80,000 p.a.) to duplicate payments, bogus vendors and off‑contract buying. Automating PO approvals, vendor onboarding and three‑way match closes these leaks.

Affected Stakeholders

Finance Manager, Accounts Payable Manager, Procurement Manager, Branch Manager, Internal Auditor

Related Business Risks