How to block a manual entry of the IPV account

Hello  expert;

we searched for a way to block a manual entry of the IPV Account in the payable responsibility.

we did a security rules by responsibility, but this not work correctly , because we need that the IPV account will be created automatically by the system when matched the invoice to a PO and there is a price variance, but we like to prevent user to create a manual line in the AP invoice for the IPV account.

Thank you in advance for your help

Tassadit