Purchasing subsystem procedures: Within a typical purchase order system, which of the following procedure sets commonly exist as integrated components?

Introduction / Context:
Procure-to-pay (P2P) systems automate purchasing from requisition through payment. Knowing the standard procedure sets helps analysts design integrations and internal controls that reduce errors and cycle time.

Given Data / Assumptions:

• We are considering a purchase order (PO) system as part of P2P.
• Common modules include authoring POs, receiving goods, and paying suppliers.
• We must decide which listed procedures are present.

Concept / Approach:
A PO system often includes automatic PO creation (from approved requisitions or contracts), receiving (three-way match of PO, receipt, invoice), and accounts payable (invoice processing, payment runs). These components ensure control and auditability.

Step-by-Step Solution:
Confirm automatic PO writing: supported via catalogs and contract pricing.Confirm receiving: records quantities, quality checks, and delivery dates.Confirm accounts payable: matches invoices to POs/receipts, schedules payment.Therefore, select “All of the above.”

Verification / Alternative check:
ERP suites (for example, SAP, Oracle) bundle these modules in their purchasing/finance components.

Why Other Options Are Wrong:
Any single module alone is incomplete; robust PO systems integrate all listed procedures to enforce controls.

Common Pitfalls:
Bypassing three-way match, which increases risk of overpayment or fraud; poor master data causing mismatch exceptions.

Final Answer:
All of the above