Comparison between an OHADA Procure-to-Pay solution (Procura) and manual procurement processing (paper purchase orders, email or WhatsApp approvals, supplier binders) for SMEs in Ivory Coast, Benin, Senegal, Cameroon and Togo. Hidden costs, fraud risks, AUDCIF compliance.
Our verdict: Manual processing is viable for fewer than 5 monthly purchases in a single-approver structure. Beyond that, fraud risks, payment errors and AUDCIF non-compliance justify dematerialisation via Procura.