A software connects a collection to the wrong invoice because the amounts coincide. I propose to verify references and conditions when the pairing is not unique.
In the example, two customers have similar balances. Numerical correspondence does not prove the identity of the transaction.
A useful process involves exceptions and review, avoiding turning each proposal into a definitive registration. Technology can reduce repetitive work when data and controls are adequate; otherwise it shifts the problem to later fixes that are harder to reconstruct.