A common requirement that is there in almost all Payables department is to identify potential duplicate invoices. The standard Oracle report 'Invoice Audit Listing' is not effective when it comes to list down potential duplicate invoices. The 'Invoice Audit Listing' is more of a listing and the payables manager has to spend time and effort in analysing this report. Also, not to mention when it comes to performance this report takes quite a while to complete if you mention a very old 'Begin Invoice date'.
A common requirement that comes to my mind is to report all invoices which are of same amount and currency from a supplier within a given time period. Although this report is a relatively simple report to design, but as a thought i feel this should be included as a standard report in payables.