CPM: Targeted Financial Control at the Account Level

When CPM (Company Policy Manager) is activated, the main purpose is to automate the approval flow so that as few vouchers as possible require manual processing. However, to maintain maximum security and compliance, the module allows you to define specific accounts that must always be flagged for review by Finance before they are posted.

This way, you can let standard vouchers flow automatically through the system while focusing the Finance Department’s resources on the accounts, countries, or amount sizes that represent a potential audit risk.

This differentiated financial control is configured based on two primary parameters:

1. Transaction Amount (When the expense exceeds a set amount limit)
2. Country of Expense (When the expense is incurred in specific geographic areas)

Flexible Setup Models in Practice

Policies can be tailored individually from cost account to cost account. This allows the use of different control strategies depending on the nature of the account:

• Model 1: Amount and Country Control
  The rule is set so that a transaction must be selected for financial control if the amount exceeds 2,000 DKK (system currency) or if the country of expense is Denmark (DK).
  
  • Consequence: All transactions made in Denmark are consistently selected for review by Finance, regardless of the amount. Transactions made in all other countries (e.g., Germany or England) are sent directly to posting without financial control—unless the amount exceeds 2,000 DKK.
     
• Model 2: Full Control on Specific Accounts (Regardless of Country and Amount)
  The rule is configured so that all transactions over 0 DKK must be reviewed by Finance.
  
  • Consequence: This is typically applied to tax-sensitive accounts (e.g., representation or gifts), where Finance must always quality-assure vouchers and VAT codes before posting.
     
• Model 3: Geographically Conditional Control (Regardless of Amount)
  The rule is set so that all transactions incurred specifically in Denmark (DK) and Sweden (SE) must be reviewed.
  
  • Consequence: Vouchers from DK and SE always go for manual review in the Finance Department, while vouchers from the rest of the world are automatically sent past financial control directly to posting (provided they comply with general company policies).