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Do I need Inventory module for three-way match

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We use Oracle Payables and Procurement module. We use Oracle primarily for Invoice Payment.

Our POs are created in a different application that gets sent to Oracle using fbdi.

Our Receiving also happens in a different application and gets sent to Oracle.

Invoices are EDI.

We do not have Item Master or any Item information in Oracle. If we decide to have Items in Oracle so that we can take advantage of inbuilt UOM conversions, Item substitutions and IDR, will we need to purchase the Inventory Module or can we use the existing Procurement module to do the above use cases?

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