Accounts payable controls every African SME should have
AnalysisFinance operationsNigeriaGhanaKenyaSouth Africa
Most SME fraud and most month-end chaos start in payables. Six controls fix most of it, and good software makes them impossible to skip.
Written by Accounting Software Africa editorial Reviewed by Accounting Software Africa editorial
28 Oct 2026 Last updated 28 Oct 2026
The controls
In order of impact.
Purchase approval before commitment
A purchase order or requisition approved by a budget holder before goods are ordered.
Three-way match
Pay only when the invoice matches the order and goods-received note on quantity and price.
Supplier master lockdown
New suppliers and bank-detail changes need a second person and a call-back on a known number.
Segregation of duties
The person who approves a bill does not release the payment.
Scheduled payment runs
Pay weekly or fortnightly from an approved list, not ad hoc.
Tax evidence with every bill
WHT deducted and certificates tracked (Nigeria, Ghana, Kenya); eTIMS invoice number captured (Kenya); E-VAT certified invoice (Ghana).
Which software enforces these?
Approval workflows are built into Business Central, Dynamics 365 Finance, NetSuite, SAP Business One, Odoo and Zoho Books (Professional and higher). Xero and QuickBooks rely more on user roles and apps. Tyms includes approval workflows on its Plus plan.
What is the cheapest control to add today?
Call-back verification on supplier bank-detail changes. It costs nothing and stops the most common payment fraud in the region.
Related
- Nigeria WHT calculator
Deduct correctly.
- Kenya eTIMS expense validation
AP in Kenya, 2026.
Sources
- eTIMS income and expense validation 28 Oct 2026
Guides
Tools
Sources
- eTIMS income and expense validation Accessed on 28 Oct 2026