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31 August, 2015 - 15:36

This chapter presents our second business process, Purchase-to-Pay (PtoP), also known as procurement. By now, you are familiar with the overall structure of these business process chapters, but note the sections on Managing the PtoP Process, Physical Process Description, and the Applications of the Control Framework to General Expenditures. These sections also cover material on current and evolving technologies.


  • To describe the business environment for the Purchase-to-Pay (PtoP) process
  • To analyze the effect of enterprise systems and other technologies on the PtoP process
  • To describe the PtoP process logic, physical characteristics, and support of management decision making
  • To describe and analyze controls typically associated with the PtoP process