DELETE T1 FROM [dbo].[IFT_Controlling_Documents] T1  
INNER JOIN [temp].[IFT_Controlling_Documents] T2 
ON T1.[Document Number] = T2.[Document Number] 
AND T1.[posting line] = T2.[posting line]
GO

INSERT INTO [dbo].[IFT_Controlling_Documents]
SELECT T1.* FROM [temp].[IFT_Controlling_Documents] T1
GO
