Purchase invoices and returns are read and posted into the ERP by an agent, with the accountant approving
A refrigerant supplier's purchase invoices are not simple documents. Gas, cylinders, freight and deposits sit on the same paper, VAT is not always one rate, imports arrive in dollars or euros, and returned cylinders come back as their own kind of invoice. All of it was typed into the ERP by hand, line by line.
An agent now reads the invoice and does the typing. The VAT lines and the exchange rate come from the document itself, suppliers who are not yet in the ERP are opened following the company's own rules, and returns are placed correctly as sales returns instead of being fixed later.
The accountant stays in control. Everything appears in a list first, the invoice type can be corrected, and nothing enters the ERP until it is approved. The agent does the repetitive work, and the judgement stays with the person.