Manual Journal Entry Approval and Support
Establishes documentation, approval, and review requirements for all manual journal entries posted to the general ledger.
Why This Matters
Manual journals are the master key to the financial statements; nearly every book-cooking scheme in the industry runs through them. An entry with a vague description and no attachment is unreviewable by design. Requiring evidence and a second signature turns the ledger's most powerful tool into its most supervised one.
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