8 February 2026 · Purchase applications
Purchase requisitions and quiet drift
Internal purchase applications collect small exceptions. Over a year those exceptions become the real procedure.
A purchase requisition is an application to spend. In many Selangor firms the form still exists, sometimes on paper, sometimes as an email that someone later prints. Policy says two quotes above a threshold, a named approver, no splitting. Practice says the line is waiting, the usual supplier is already on site, and the approver is in Singapore until Thursday.
When we sample a quarter’s requisitions, we are not hunting scandal. We are counting how often the written map is used. Split orders just under the limit, after-the-fact approvals, and ‘urgent’ flags on catalogue items are the ordinary drift. Each one is defensible in isolation. Together they mean the application process is no longer the one management thinks it approved.
The useful report is specific: requisition numbers, dates, who signed, what was attached. A general sermon about culture does not help a finance manager repair next month’s file.
