Extended note: approval review at a Kaohsiung food processor
A mid-size processor asked for an Accounts Payable Approval Review covering one quarter. Invoice volume sat near 400; three plants shared one AP mailbox. Sampling focused on vendors above NT$50,000 and any invoice approved from the shared mailbox.
Findings concentrated on two issues: deputy stamps above written limits while plant managers traveled, and split catering invoices that kept each line under a lower threshold. The final memo listed twenty-three exceptions; the client disputed four on factual grounds, and those four were removed before the pack was locked.
Remediation they chose: named backup approvers with documented temporary limits, and a freeze on the shared mailbox for amounts above NT$20,000. A follow-up sample thirty days later showed fewer threshold breaches; mailbox identity on mid-size invoices had not fully disappeared.
