The Authority in
Managed AP Governance™
End-to-end AP governance, controls, vendor master data quality, compliance, and digital transformation for Fortune 500 and mid-market finance teams.
MANAGED AP GOVERNANCE™ FRAMEWORK
ASSESS
Evaluate current AP risks, gaps, workflows, and data quality.
DESIGN
Build governance standards, controls, roles, and compliance processes.
IMPLEMENT
Align people, process, technology, and partners for better execution.
OPTIMIZE
Monitor, improve, and scale AP performance over time.
30+
Years of AP Leadership
Fortune 500
Client Experience
1 Business Day
Response Commitment
WHAT RAS SOLVES
Built for Finance Leaders Who Demand
More Than a Recommendation.
RAS AP Consulting delivers practitioner-led outcomes — not slide decks — across the three core disciplines that define a high-performing AP function.
AP Governance & Controls
Strengthen AP policies, workflows, approval controls, risk visibility, and enterprise accountability.
- Internal Controls Framework
- Segregation of Duties
- Duplicate Payment Prevention
- Audit Readiness
Vendor Master Data Quality
Improve supplier onboarding, maintenance, validation, and data integrity across the AP lifecycle.
- AI-Powered Data Cleansing
- Deduplication & Merging
- TIN & Banking Validation
- Survivorship Rules
1099 & IRIS Compliance
Prepare finance teams for accurate reporting, regulatory readiness, and year-end compliance execution.
- 1099 Preparation & Filing
- IRS IRIS E-Filing
- Backup Withholding
- B-Notice Management
THE FRAMEWORK
Managed AP Governance™
A structured operating model that brings together AP controls, vendor data, compliance, automation, reporting, and continuous improvement — delivered by a practitioner with 30+ years of direct AP leadership experience.
ASSESS
Evaluate current AP risks, gaps, workflows, and data quality.
- AP Controls Gap Assessment
- Vendor Data Quality Audit
- Compliance Risk Identification
- Duplicate Payment Analysis
DESIGN
Build governance standards, controls, roles, and compliance processes.
- Controls Framework Design
- Policy & Procedure Development
- Governance Role Definition
- Risk Register Creation
IMPLEMENT
Align people, process, technology, and partners for better execution.
- Controls Implementation
- Vendor Master Remediation
- Technology Alignment
- Partner Integration
OPTIMIZE
Monitor, improve, and scale AP performance over time.
- KPI Dashboard Monitoring
- Continuous Controls Testing
- Compliance Reporting
- Performance Benchmarking
MANAGED AP GOVERNANCE™ ECOSYSTEM
A Purpose-Built Partner Ecosystem. No Generalists.
Every partner in the RAS Managed AP Governance™ Ecosystem was selected for a specific, defined role. Together they form the only integrated AP governance and execution model of its kind.
AP Automation & Invoice Processing
Payment Strategy & Controls
Spend Management & Expense Reporting
1099 / Tax Reporting Compliance
Cloud, Integration, ERP & AI
TIER 1
RAS AP Consulting
Governance Layer
TIER 2
Esker · Corpay · Ramp · Morado
Automation Partners
TIER 3
Onix
Technical Enablement
TIER 4
Donnette Hayes, CISA
Controls & Compliance
WHY RAS AP CONSULTING
Practitioner-Led. Every Engagement. Every Time.
When you engage RAS AP Consulting, you reach Rosemarie Smith directly — a practitioner with 30+ years of AP leadership inside Fortune 500 organizations. Not a sales team. Not a junior consultant.
30+
Years AP Governance & Finance Operations Expertise
Fortune 500
Enterprise-Level AP & Compliance Experience
85%
Client Satisfaction Benchmark
95%
Consulting Accuracy & Advisory Confidence
"No sales team. No intermediaries. No junior consultants. Every engagement is led by the principal practitioner — from the first call through final delivery."
Schedule Your Complimentary Consultation →FEATURED EVENTS & WEBINARS
Turning Authority Into Education.
RAS AP Consulting transforms practitioner expertise into structured educational content — through IFOL partnerships, Esker events, and industry speaking engagements.
AP Governance Essentials
A practitioner's guide to building AP controls that hold up to audit — covering segregation of duties, duplicate payment prevention, and governance framework design.
Managed AP Governance™ in Action
A live demonstration of how the RAS Managed AP Governance™ framework integrates with Esker's AP automation platform to deliver controls-first digital transformation.
1099 & IRIS Compliance: What Finance Teams Need to Know
A deep-dive into IRS IRIS portal e-filing, 1099 preparation, backup withholding, and B-notice management — powered by the Morado AI platform and RAS compliance expertise.
FOUNDER & MANAGING PRINCIPAL
Rosemarie A. Smith, BSBA
Rosemarie A. Smith, BSBA, is the Founder and Managing Principal of RAS AP Consulting, LLC, and the creator of the trademarked governance discipline Managed AP Governance™ — a category she pioneered to bring structure, accountability, and integrity to Accounts Payable operations across mid-market and enterprise organizations. With more than 30 years of practitioner experience leading AP governance, vendor master integrity, financial operations, and ERP transformation initiatives, Rosemarie is recognized as one of the most authoritative voices in AP governance today.
Her career began at Universal Music Group's Shared Services Center, where she managed AP across all UMG labels — including Polygram and Def Jam — as well as Royalties, Publishing, and Distribution. She led enterprise-wide vendor master ownership and cleanup cycles, establishing the foundation for her lifelong commitment to operational integrity, internal controls, and financial compliance.
Rosemarie's expertise spans internal controls design, vendor master remediation, AP automation, digital transformation, certified 1099 & 1042 tax reporting compliance, and regulatory alignment across NACHA ACH and OFAC sanctions requirements. She created Managed AP Governance™, a practitioner-led, structured, end-to-end operating framework that unifies every part of the AP lifecycle into a single governed ecosystem — replacing siloed AP activities with unified accountability, built-in controls, and gap-free workflows that ensure accuracy, compliance, and audit-ready performance, regardless of the technologies an organization uses.
Today, Rosemarie advises global brands, high-growth companies, and industry partners on AP governance, supplier onboarding controls, and workflow remediation. She is a strategic partner to Esker, Corpay, Ramp, Onix, and Morado, and serves as a year-round Subject Matter Expert and thought-leadership contributor to the Institute for Finance & Operations Leaders (IFOL). As a Black female founder and category creator, her work continues to reshape how organizations think about AP governance, supplier risk, and operational excellence.
AREAS OF EXPERTISE
SUBJECT MATTER EXPERT — ACCOUNTS PAYABLE, AUDIT & BILLING COMPLIANCE
Susan Reilly
Susan Reilly is a Certified Bookkeeper with 35 years of experience in Accounts Payable, Internal Audit, Government Contract Billing, and Intercompany Accounting. Her background spans public sector, nonprofit, aerospace, and construction environments, giving her a broad operational perspective and a strong command of financial controls and compliance.
Susan currently serves as an Inspector General Auditor for the Brevard County Clerk of Court, where she leads audit planning, testing, interviews, workpaper development, and draft reporting — focusing on internal controls, operational efficiency, and compliance with statutes, policies, and procedures.
Before joining the Clerk's Office, Susan supported the Space & Airborne Systems Segment at L3 Harris, managing intercompany accounting, AP, billing, contract setups, and month-end reconciliations, and authored desktop procedures that helped automate invoice-support retrieval. She also brings significant government contracting billing experience from Acuity International (formerly CHS), preparing invoices for 15+ cost-reimbursable, T&M, fixed-price, and fixed-unit-price contracts.
Earlier in her career, Susan served as Accounts Payable Manager for the ASPCA, leading a team of seven and implementing Concur Travel & Expense for 900+ employees, and held AP leadership roles supporting multimillion-dollar construction projects at Jonathan Metal & Glass and Norsouth Construction. At RAS AP Consulting, Susan serves as a Subject Matter Expert in AP Governance, Internal Controls, Audit Readiness, and Billing Compliance.
AREAS OF EXPERTISE
Ready to Put AP Governance to Work?
Every engagement begins with a complimentary consultation — led personally by Rosemarie Smith, not a sales team. We assess your AP environment honestly and propose only what your organization actually needs.