Physical and Non-Physical Receipts

Dear All,
Because of SOX purposes my client would like to have a clear demarcation between physical and non-physical receipt.
For example purchasing for stock is a physical receipt as warehouse employee can see it himself. And he is responsible to take care of it.
But say for example a third party delivery is non-physical, as in this case vendor ships the goods directly to customer, and warehouse never sees it physically and hence they are not responsible for the same.
To take care of this situation, we designed our process in following manner:
1. Physical: PO > GR with MIGO, By doing a GR with MIGO we consider this as physical in our set-up.
2. Non-Physical: PO > Inbound Delivery > VLO6IG (Automatic GR), by doing GR via VL06IG we determine it as non-physical.
When there is any deviation from above process, we consider that as SOX violation.
Now, the point is that inbound delivery is standard SAP process, which can very well be used for receiving stock item as well. But, we have put this artificial barrier ourselves.
Does SAP have a standard way of segregating the physical and non-physical? Is there a better way of handling this situation?
Thanks and Regards,
Prakash

Hi Jürgen,
You are right that third party PO does not require a goods receipt. But to ensure that we have a 3 way match "PO GR IR'' we ensure that all the POs, except blanket PO, always have GR. The GR in case of third party delivery is done based on shipping notification we receive from the vendor.
Thanks & Regards,
Prakash

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