Maker-checker
A control where one person prepares a change and a different person approves it, so nobody decides their own case.
Maker-checker, or four eyes, separates doing from approving. It matters most where money or identity changes, such as a bank account, a loan or a salary revision.
The control only works if the person a request is about can never be the one who approves it. Record both people and the time, so the approval can be shown later.
Related
General information, not tax or legal advice.
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