creating invoice matching to a receipt

what is the pros and cons of matching invoice to a receipt

You pay only what you receive

You pay only what you receive not what you ordered to your supplier. This makes sure you dont pay anything extra...it takes care of supplier wrong delivery, quality issues etc. Cons - takes more effort and time..so 3 way matching is used only for inventory items... 2 way match (PO match instead of Receipt match) is used for MRO items