CGOV.9:2 - Problem

A policy can require two approvals while one person controls both accounts. A reconciliation can detect a discrepancy after the recipient can no longer recover the money. A board can receive only the count of completed checks, although nobody has established that they address the exposure.

The opposite failure adds approvals to every ordinary action. Delay and diverted attention grow while the important bypass remains. The practitioner needs a control that changes what can happen or what can be detected and corrected, with a burden the corporation can sustain.