Three-Way Match Verification

D.

When verifying a three-way match in an enterprise resource planning (ERP) system, the IS auditor should use the purchase order, goods delivery notification, and invoice to verify that the purchase order was initiated, the goods were received, and the invoice is accurate.

The three-way match process is a critical control activity in the procurement process of an organization, which involves comparing the three documents (purchase order, goods delivery notification, and invoice) to ensure that the goods or services were ordered, received, and invoiced correctly.

Option A, goods delivery notification, only confirms that the goods have been delivered but does not provide information on whether the goods were correctly ordered or invoiced.

Option B, purchase requisition, is the document used to initiate the purchase but is not part of the three-way match process.

Option C, bank confirmation, is not relevant to the three-way match process and is not a document used to verify the accuracy of a purchase transaction.

Option D, purchase order, is one of the three documents used in the three-way match process and is the starting point of the process. The purchase order indicates what was ordered, from whom, and the quantity and price of the goods or services.

Therefore, the correct answer is D, Purchase Order.