Additional technology and management concepts can be built on top of the basic computerized billing system described in Section 5-2 to improve the speed of billing delivery. However, since there are so many different sys­tems in use, they are not described here as a single integrated system. In­stead, each one receives a separate description and set of associated controls.

• Enter invoices on supplier Web site. Some customers have created Web sites on which they require suppliers to manually enter invoices. Controls are:
  • Match confirmation sheet to invoice. When Web site entry is re­quired, the Web site typically creates a confirmation page showing what information was entered for the invoice. If available, print it, compare it to the invoice for accuracy, attach it to the invoice, and file both documents in the customer file.
  • Create activity checklist for customer. If few customers require Web entry, then create a customized checklist for each one, specifying how to enter an invoice in each site and requiring a sign-off by the person entering the invoice. This increases the likelihood that a cor­rect entry will be made.
  • Call the customer. If the customer’s Web site does not create a con­firmation page, then it may be necessary to call the customer and ask if the invoice has appeared in its computer system.

• Delivery person creates invoice. In situations where the amount deliv­ered is not finalized until the point of delivery, the person delivering the goods must create an invoice and hand it directly to the supplier. Controls are:

• • Use a prenumbered invoice in duplicate. When the delivery person creates an invoice at the customer location, be sure to use a prenum­bered invoice form in duplicate. The delivery person gives one copy to the customer and brings the other copy back to the company, where it is given to the accounting department. The billing staff then can enter the amount shown on the invoice in the computer system and also track the numerical sequence of invoices issued.
  • Track invoice numbers issued to delivery staff. To trace which in­voices have been issued to the delivery staff, always track the invoice numbers issued. This keeps the delivery staff members from issuing on-site invoices to customers, collecting cash on the spot, and de­stroying their copy of the invoice to hide evidence of the theft.
  • Match customers listed on delivery schedule to invoices received. If the delivery staff is sent to a specific set of customers, always com­pare the invoices received from the delivery person to the customer list. If there is no invoice for a customer, then the delivery person has made no delivery, misplaced the invoice, or issued an invoice and stolen the related cash payment. If the delivery person claims that no delivery was made, confirm this fact with the customer.

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