A major global retailer engaged Audit Partnership to assess whether our recovery audit model could outperform their long-standing provider in the U.S. market. Within a single audit cycle, our results led to a decisive change, and Audit Partnership was promoted from 2nd Pass to Primary Audit Provider (1st Pass). Through our excellent 1st pass approach, accelerated audit cycles, and a more profound commitment of resources, we delivered a 2.5x increase in recoveries, a 30% “in-year” cash flow realisation, and significantly enhanced buyer and supplier engagement. This case study outlines how we redefined audit’s strategic value within the retailer’s procure-to-pay ecosystem.
The client, a globally recognised retail leader, approached Audit Partnership with clear goals:
For 15 years, the retailer had maintained the same audit provider and post-audit processes in their U.S. market. While consistent, the process became stagnant, marked by declining recoveries and increased friction with suppliers due to outdated claim cycles. Having partnered with the client since 2002 in the UK and since 2015 in other North American markets, Audit Partnership was invited to trial their differentiated methodology in the U.S., with the potential to redefine their global audit strategy.
Upon appointment, Audit Partnership immediately differentiated itself through both scale and strategy:
We more than doubled the audit resources compared to the incumbent, ensuring broader and deeper coverage without compromising speed. Our scalable model allowed this investment while remaining cost-effective and performance-driven.
We developed a phased claim rollout, prioritising high-impact categories that would deliver maximum immediate cash flow. This also allowed us to maintain audit precision while ramping up quickly.
Audit Partnership transitioned the client from traditional post-year-end audits to biannual audits, ensuring all activity was reviewed within tighter timeframes. This resulted in:
A central pillar of success was the introduction of our proprietary, excellent 1st-pass billing methodology:
Customised reporting frameworks were built for both operational teams and senior trading leadership. These reports:
Audit Partnership’s excellent 1st-pass model, combined with accelerated review cycles and deep audit intelligence, not only improved recoveries but also strengthened cross-functional collaboration, improved supplier trust, and delivered real, in-year value. This isn’t just a story of increased recoveries; it’s a strategic shift in how audit can integrate into the wider procedure-to-pay process to drive smarter, faster, and more sustainable business outcomes.
