The 3-way match is the standard procedure used to post procurement transactions in SAP S/4HANA. How does it work?

Question

Options

• AThe goods receipt needs to be created in reference to the purchase order.
• BThe 3 logistical steps each generate financial documents.
• CThe purchase order needs to be created in reference to a purchase request.
• DThe invoice needs to be created in reference to the goods receipt.

• A
  13% (5)
• B
  3% (1)
• C
  5% (2)
• D
  79% (30)

Explanation

Option D is correct because the 3-way match requires the vendor invoice to be matched against the goods receipt (and ultimately the purchase order), ensuring you only pay for what was actually ordered and received - this reconciliation of three documents (PO, GR, Invoice) is the defining mechanism of the process in SAP's MIRO transaction.

Option A is a true fact (GRs are created with reference to a PO in MIGO), but it describes the goods receipt step alone, not the 3-way match itself. Option B is wrong because only two of the three steps generate FI accounting documents - the PO creates a commitment/reservation, not a financial posting. Option C is a distractor because referencing a purchase requisition when creating a PO is optional, not required, and describes a completely different upstream step.

Memory tip: Think of it as a chain of custody - PO (what you ordered) → GR (what you received) → Invoice (what you're billed for). The 3-way match is validated at the invoice step, which is why the invoice must reference the GR to close the loop.

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