# Assessment 4

#### A company discovers that 35% of their invoices require manual investigation each month, taking an average of 45 minutes per invoice. They have three staff members dedicated to reconciliation.

What is the PRIMARY root cause of this reconciliation problem?

* [ ] Insufficient staff training on invoice processing procedures
* [x] Multiple systems of record with no authoritative source of truth
* [ ] Suppliers intentionally submitting incorrect invoices
* [ ] Poor internet connectivity between systems

**Notes to Learners**

The fundamental problem driving reconciliation costs is not training, malicious intent, or technical connectivity—it's the **lack of a single source of truth**. Your ERP contains one version of an order, your supplier's system contains another, the logistics provider has a third version, and the payment system has yet another. Each transaction requires extensive cross-referencing, and every discrepancy triggers investigation. This structural problem explains why even well-trained teams with good relationships and excellent technology infrastructure still spend enormous time and money on reconciliation. The issue is **architectural**—multiple independent databases that drift out of sync—not operational.


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