Order-to-Cash and Receivables: law, practical example, evidence, risk and Finin2min action workflow.
Customer approval, pricing, dispatch, invoicing, receipt and credit notes should form one controlled chain.
ERP process controls
Read with the current rules, notifications, circulars, portal instructions and binding judgments applicable to the event date.
Fix person, entity, role, activity, period, location, threshold and regulator.
Separate statute, delegated law, regulator guidance, contract and internal policy.
Reconcile documents, systems, filings, accounts and approvals.
Link operational evidence.
Revenue is recognised before delivery confirmation.
Finin2min decision rule: reperform the analysis when a material fact, date, role or legal instrument changes.
System invoice does not prove transfer.
Common additional failures are stale law, incomplete authority, inconsistent records, undocumented judgment and missing cross-law analysis.
| Stage | Control | Output |
|---|---|---|
| Facts | Freeze parties, dates, amounts and documents | Fact sheet |
| Law | Open current primary sources | Legal map |
| Evidence | Resolve inconsistencies | Evidence index |
| Decision | Approve, remediate, disclose or escalate | Signed note |
Customer approval, pricing, dispatch, invoicing, receipt and credit notes should form one controlled chain.
ERP process controls
process narrative and control matrix; master and access reports; reconciliations and exception logs; system audit trail.
Link operational evidence.
Source review: 4 July 2026. Verify later amendments and case status before professional reliance.