Maker-Checker That Actually Works for Supplier Payments
Dual approval only protects cash when the second reviewer sees the right evidence—not just a second click.
Maker-checker fails quietly. The second approver clicks through a queue because the system presents a button, not a decision. For supplier payments, the second look must confront three facts: who the supplier is, what is being paid, and why the amount is due now.
Evidence the second reviewer needs
At minimum: invoice image or structured invoice data, purchase order or contract reference where used, and a clear flag for bank-detail changes since the last payment. Without those, dual approval is theatre.
Practical design choices
- Separate the person who entered the invoice from the person who releases payment.
- Raise the evidence bar for payments above a defined threshold.
- Block release when a supplier bank field changed inside a cooling-off window.
If your team is redesigning approvals, start with a payment control design engagement or map stages on our controls framework.