Accounts Payable
Separating bill entry, approval and payment access
Assign supplier bill entry, charge approval and payment authority, then check the accounting roles and bank access behind each decision.
Separate the people who enter supplier bills, approve them and release payment. Check the accounting software and bank access for each person; where one person holds several powers, arrange a recorded review by someone else.
Define the decisions
The preparer enters the supplier document. The approver checks the charge against the business’s authority rules, while the payment authoriser checks the approved amount and destination before release.
If the bill amount changes after approval, seek a decision on the revised version under the business’s policy. A product may not provide a separate action for every business responsibility.
| Stage | Evidence to inspect | Access question |
|---|---|---|
| Entry | Supplier document and bill reference | Can the preparer also approve or release payment? |
| Approval | The bill version and any exception | Can material details change after approval without a new decision? |
| Payment | Approved bill, verified destination and instruction | Does the action record payment, export a file or move money? |
After release, separately confirm that the authorised payment cleared once.
Inspect the full role
In MYOB Business, go to the settings menu (⚙️) and choose Users and permissions. An Owner, Advisor or Online Admin can access the Users page and add or remove users; a File User with the Administrator role can view the page but cannot add or remove users.
MYOB Business lets you choose which parts of the business data users can access and what files and services they can manage. Its user descriptions include operational tasks such as entering invoices and taking payments, but do not name separate bill-entry, approval or payment permissions.
In QuickBooks Online, Standard all access covers suppliers and purchases, as well as online bank feeds, deposits and transfers. The In house accountant role also covers suppliers and purchases, online bank feeds, deposits and transfers, so neither role separates bill work from payment movement.
QuickBooks Online Advanced offers custom roles and permissions to limit access to transactions such as deposits and expenses. It does not name a ready-made role that separates bill entry, approval and payment; check that the controls you need are available before relying on a custom role.
Xero says roles and permissions can control who creates and approves bills. It also allows a user to export a payment file for upload to online banking, but does not name a permission that restricts that export. Treat bank access as a separate decision from bill approval.
Make a small-team arrangement traceable
If one person holds several powers, have another authorised person review the approved bill, supplier-detail changes and payment instruction before release. Record that the review occurred and keep the record with the bill, including any exceptions or changes after approval.
Write down each named person’s allowed actions and identify a fallback reviewer. If the usual reviewer is absent, send the review to the fallback before releasing payment; keep the later bank confirmation with the review record.
