What is the first step when a mismatch in GR/IR items is detected?

The first step when a mismatch in Goods Receipt/Invoice Receipt (GR/IR) items is detected is to compare Purchase Orders (POs) against Goods Receipts (GRs) and Invoice Receipts (IRs). This comparison is essential because it allows you to identify the specific discrepancies between what was ordered, what was received, and what was invoiced.

By examining the POs, GRs, and IRs, you can ascertain whether the mismatch is due to an error in documentation, a discrepancy in quantities, pricing issues, or a possible failure in the supply chain. This step is crucial to understand the nature of the problem before taking further action.

Once the discrepancies are identified, you can then pursue additional steps such as resolving the mismatch with the vendor, notifying management, or making financial adjustments. However, these actions are predicated on the results of the initial comparison, making it the foundational step in addressing GR/IR mismatches effectively.