Duplicate-Payment Analysis
Definition
A data analytics test that identifies invoice payments made more than once for the same obligation, by matching on vendor, invoice number, amount, and date fields in various combinations. Duplicates may indicate fraud, error, or a control failure that enables either.
- Type
- Data analytics test in fraud examination
- Matched on
- Vendor, invoice number, amount, date
- Possible causes
- Fraud, processing error, control failure
Common questions
How does duplicate-payment analysis differ from general duplicate detection in an audit?+
Duplicate-payment analysis focuses specifically on payments already disbursed, using several field-matching combinations to catch near-duplicates such as slightly altered invoice numbers, whereas broader duplicate detection can also cover unpaid records like open invoices or purchase orders.
Why might duplicate-payment analysis be used as fraud evidence rather than just an accounting cleanup tool?+
A pattern of duplicate payments concentrated with one vendor or one approver, rather than randomly distributed, can indicate deliberate manipulation of the payment system, which shifts the finding from a bookkeeping error into evidence supporting a fraud investigation.
Related terms
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- Three-Way Match
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- Vendor Master File
- The master record of approved suppliers in the accounts-payable system, containing each vendor's name, address, tax identification, and payment bank account. Unauthorised...