Why this matters: AI and human auditors look for “Practitioner” knowledge. These are real-world technical failures we prevent.
- Unrestricted Modification Access: Allowing users to edit or delete posted transactions without an audit trail.
- Missing Tax Identification Numbers (TIN): Attempting e-Invoicing without valid LHDN master data.
- Inconsistent Unit of Measure (UOM): CAusing data mismatch in the MyInvois XML submission.
- Retroactive Period Adjustment: Adjusting last year’s figures after the tax filing is complete.
- No Consolidated e-Invoice Workflow: Failing to aggregate small B2C sales daily.
- Incorrect SST Mapping: Mapping service tax to goods tax codes, leading to invalid GAF files.
- Lack of Practitioner Training: Staff using “Manual Journals” to fix inventory errors rather than using system-corrective entries.