Checking two data sets that are in completly different formats??

Hi all im not to sure where to start here, i've wrote some real basic vba up till now, but im struggling to work out the logic of what I want to do.

I currently have 2 sheets named SYSTEM and FINALs and to simplify the query lets say two columns, one with account number and the other with BOM,

what I need to do is check that the FINALS sheets has the same BOM value as the SYSTEMS sheet. the problem I have is on the finals sheets the BOM value maybe I202 F200 D400 all in the same cell. but on the SYSTEMS sheet there would be 3 different rows one with I202 the next with F200 and so on. I need to highlight any job on the FINALS sheet that has a diiferent total value to the SYSTEMS sheet. Can someone point me in the right direction on how to approach this.

Ive attached an example workbook with a few line eachs, my actually data set would have around 6000 lines on systems and maybe 1500 on finals.

Thank you both for some great code, ive got exactly what I needed