Who should purchase items and receive them?

Purchasing items and receiving them should ideally involve different individuals to maintain accountability and reduce the potential for conflicts of interest. When one person handles both purchasing and receiving, it can lead to opportunities for fraud or errors, as there is no independent verification of the transaction. Having a distinct individual responsible for receiving goods ensures that the purchased items are verified against the purchase order and that any discrepancies can be identified and addressed without bias. This practice supports better inventory management and encourages ethical standards in procurement processes.

In many management and operational frameworks, the separation of duties is a widely accepted practice that enhances operational integrity and provides checks and balances within the purchasing process.