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First of all, a general responsibility for the incoming invoice ledger must be defined. This can lie with a responsible person, position or department who has the task of formally checking the incoming invoices, assigning them to a release process and monitoring this administratively. In Scopevisio, we refer to this as the person who enters the data. They are responsible for the preliminary check.
The auditors
The reviewers are responsible for the main review. They are responsible for the factual check and subsequent payment release in accordance with the selected release process.