Vendor bank detail changes worth sampling every quarter
Invoice samples catch many AP issues. They do not catch a quiet bank-account swap on a trusted supplier. That change lives in the vendor master, often with a single approval if dual control is weak.
What a quarterly sample looks like
Pull every bank detail amendment in the quarter. Test a portion against the change form, call-back evidence, and the person who approved. If your ERP keeps no change log, that finding alone belongs in the memo.
Dormant suppliers with fresh accounts
We often see dormant vendors revived with new remittance details just before a large payment. Flagging dormancy thresholds—no activity for twelve months, for example—gives AP a practical filter before payment runs.