-VAT Registration numbers - customers/vendors where VAT was applied and have no VAT Registration number on master record and/or where no VAT was applied and there is a VAT Registration numbers on master record

-Duplicated Document numbers - vendors by document for the same date and values - overstated VAT

-Customer inconsistencies - where customer has both vatable and non vatable transactions

-Vendor inconsistencies - where vendor has both vatable and non vatable transactions

-Posting vs. document or system capture date - highlight all Input transactions where both dates are the same - might be transports from other ERP systems - highlighting period mismatches

-Currency vs.country codes - customers/vendors codes - compare and highlight inconsistencies - and VAT or no VAT Registration numbers

-Month end checklists - highlight any steps not completed by users

-Manual entries - report of all manuals captured - by output or input - by period(s)