Accounting audit of overpayments to suppliers

On average, one invoice in a thousand is paid twice. To these double payments can be added other types of less common errors : currency errors, prepayments not recovered, credit notes entered as invoices, input errors affecting amounts. Added up over several years, amounts lost as a result of such errors can be significant : up to 0.5 % of annual purchases.

Generally speaking, no organisation is exempt from overpaying its suppliers. There are specific risk factors however :

  • A change of system or organisation
  • Increased productivity targets
  • Outsourcing of invoice processing abroad
  • Occasional purchase without order / order issued after receipt of the invoice
  • Lack of staff training (for example during holiday periods)

To recover these hidden sums, ABBD proposes an in-depth audit of its clients’ accounts payable so to identify and recover all overpayments and in this way improve cash flow and results.

For more than 10 years, the consultancy has relied on quality of service to satisfy its clients :

  • Optimisation of results via constantly improved proprietary software, Exaus©
  • Free choice of customers when validating sums identified
  • Amicable cash collection by experienced consultants
  • Free audit report at the end of the mission


  • Duplicate payments
  • Payments to wrong suppliers
  • Currency mistakes
  • Foreign exchange miscalculations
  • Mistakes when processing pre-payments…
  • Credit notes paid instead of being credited
  • Entries incorrectly posted