Records and measurement boundaries
Collect material-ownership terms, issue records, supplier receipts, production consumption and scrap reports, conversion price schedules and invoices. Preserve lot identifiers and any approved substitutions. Identify whether the agreement treats yield loss, purchased replacement material or handling as separate billable items.
Checks that resolve this question
Bridge customer material issued to accepted output, returns and documented losses. Compare invoice components with the agreed conversion-only or mixed-supply price basis. Check replacement purchases for authorization and quantities before treating them as duplicates. Investigate material balances separately from invoice prices because missing stock and overbilling require different evidence.
The finance and operations decision
Give procurement a component-level invoice review and give operations the material balance requiring confirmation. Raise supported double charges with ownership and receipt evidence. Resolve unexplained consumption through the production owner rather than automatically adding it to a recovery claim. Retain approvals for replacement material and any negotiated adjustment.
Limits of the conclusion
An unexplained yield difference is not proof of supplier wrongdoing. No authoritative material-balance producer is claimed, and production estimates should remain estimates until the relevant records are validated.
Scope the evidence review
Use the AuditRes Procurement workspace to discuss this review scope. Check current plans and the shared platform, review security and evidence handling, and contact AuditRes to establish the customer sources and processor validation needed for production processing.
AuditRes Procurement: Available for onboarding. Public previews use synthetic demonstration data; production processing remains gated until applicable customer sources and authoritative processors are connected and validated.