Need
A request or other record explains what the organisation needed and why.
Audit and evidence · PRACTICAL GUIDE
What procurement documents should an auditor expect?
A reviewer usually needs to reconstruct the need, approval, competition or exception, award, order, receipt and invoice.
Authority
The approval shows who authorised the commitment under which policy.
Selection
Quotations, comparison or a documented exception explain the supplier decision.
Outcome
Order, receipt or acceptance, invoice and corrections show what actually happened.
WORKED EXAMPLE · COMPOSITE
The file contains a PO and invoice but no request, approval or award record. The commercial event happened; the decision cannot be reconstructed.