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Maker–checker (or Maker and Checker or 4-Eyes) is one of the central principles of authorization in the information systems of financial organizations. The principle of maker and checker means that, for each transaction, there must be at least two individuals necessary for its completion. While one individual may create a transaction, the other individual should be involved in confirmation/authorization of the same. The segregation of duties plays an important role. In this way, strict control is kept over system software and data, keeping in mind functional division of labor between all classes of employees. Mostly all of banks in modern time use Maker Checker system to ensure safety and logging.

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Maker-checker

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The maker-checker process, also known as the four-eyes principle, is a dual-control in organizational where an or system designated as the "maker" initiates a task, transaction, or change—such as entering data, processing payments, or configuring settings—and a separate "checker" independently reviews, verifies, and approves or rejects it before execution. This ensures that no single person has complete authority over critical operations, thereby minimizing risks associated with errors, , or unauthorized actions. Key components of the maker-checker process include the maker, who has limited privileges to create requests but cannot finalize them, and the checker, who possesses elevated access to validate details for accuracy, compliance, and adherence to policies. The workflow typically involves configurable approval levels, such as single or multi-tier reviews based on transaction value or . mechanisms, like one-time passwords (OTPs), may be integrated during the checker's review to further secure the process.

Definition and Principles

Core Concept

The maker-checker process is a fundamental mechanism designed to enhance accuracy and security in organizational operations by requiring dual involvement in critical actions. In this , a designated 'maker' initiates a transaction, change, or action, such as entering or authorizing a , while a separate 'checker'—typically an independent colleague or —conducts an independent review to verify its validity and compliance before final execution. This separation ensures that no single individual can unilaterally complete high-risk activities, thereby mitigating potential errors or unauthorized actions. The primary purpose of the maker-checker process is to enforce segregation of duties, a core principle in frameworks that prevents conflicts of interest and reduces the risk of or mistakes by distributing responsibilities across multiple parties. By mandating independent verification, it promotes accountability and protects organizational assets without relying on a single point of control. This approach aligns with established standards, such as those outlined in the COSO Internal Control—Integrated Framework, which emphasize control activities like approval and to achieve reliable operations. The basic of the maker-checker process follows a structured sequence to maintain efficiency and oversight. It begins with the maker initiating the action and submitting it for , often queuing it in a for tracking. The checker then performs an independent assessment, validating details against organizational policies, procedures, and data accuracy, which may involve supporting or recalculating values. Upon completion, the checker approves or rejects the action; approval triggers execution, while rejection prompts revisions or escalation to higher authority for resolution. This step-by-step progression ensures thorough scrutiny while minimizing delays in routine operations. Also known as the four-eyes principle, the maker-checker process ties into broader concepts of dual control in auditing and risk management, requiring at least two sets of eyes on sensitive tasks to uphold integrity.

Key Principles

The maker-checker process is fundamentally grounded in the principle of segregation of duties, which mandates that the roles of the maker—responsible for initiating or creating a transaction—and the checker—tasked with reviewing and approving it—must be assigned to distinct individuals or entities with no overlapping responsibilities. This separation prevents any single person from having the authority to both execute and authorize sensitive actions, thereby minimizing the risk of errors, unauthorized activities, or conflicts of interest that could compromise organizational integrity. Central to this framework is the four-eyes principle, also known as the , which requires at least two independent pairs of eyes to scrutinize each critical transaction: the maker's initial preparation followed by the checker's independent verification. This dual-review mechanism ensures that potential mistakes, omissions, or fraudulent intents are identified before finalization, promoting and enhancing the reliability of in high-stakes environments. The independence requirement further reinforces the process by stipulating that the checker must conduct an objective evaluation free from any influence or by the maker, often supported by access to complete and historical . This autonomy allows the checker to validate the transaction's accuracy, compliance, and appropriateness without bias, ensuring that the review serves as a genuine safeguard rather than a perfunctory step. Escalation protocols provide structured handling for discrepancies or denials within the process, typically requiring the checker to document specific reasons for rejection and, if necessary, refer the matter to a higher or supervisory level for resolution. These rules prevent arbitrary dismissals and facilitate timely corrections or overrides, maintaining workflow efficiency while upholding control standards. Integral to the entire system is the integration, which demands comprehensive of all actions, including timestamps, user identities, and rationales provided by both makers and checkers for their respective steps. This mandatory record-keeping creates a verifiable chain of evidence, enabling retrospective analysis, compliance verification, and forensic investigations into any irregularities.

Historical Development

Origins in Internal Controls

The maker-checker process emerged as a core element of frameworks in 20th-century banking and practices, primarily through the principle of segregation of duties, which divides responsibilities to prevent and errors. This concept gained formal recognition in auditing standards developed by the American Institute of Certified Public Accountants (AICPA) during the mid-1900s. For instance, the AICPA's 1947 Statement of Auditing Standards established the evaluation of internal controls, including segregation of duties, as a fundamental field work standard for auditors, building on earlier guidelines from 1929 and 1936 that linked audit testing to control assessments. By 1949, the AICPA provided a formal definition of that encompassed procedures to safeguard assets and ensure reliable financial reporting, explicitly incorporating divided duties to mitigate risks in organizational processes. Regulatory developments further reinforced these origins, particularly in the post-World War II era when banking reforms emphasized robust internal controls to maintain amid economic recovery and growth. The 1977 Foreign Corrupt Practices Act (FCPA) marked a pivotal influence by mandating that publicly traded companies devise and maintain a system of internal controls sufficient to provide reasonable assurances of transaction accuracy and , with segregation of duties highlighted as a key mechanism to prevent unauthorized or fraudulent activities. This legislation, enacted in response to corporate scandals, tied dual authorization processes directly to financial integrity, extending earlier auditing principles into statutory requirements for global operations. In pre-digital banking environments, maker-checker manifested through manual workflows where frontline staff, such as tellers, prepared transaction documents—like checks, deposits, or loan applications—while supervisors independently reviewed and authorized them to ensure compliance and accuracy. For example, bank policies required tellers to record entries in journals or ledgers, followed by supervisory verification and sign-off before final processing, a practice that reduced risks by prohibiting any single employee from completing and approving transactions. The (FDIC) has long outlined such manual segregations in its examination guidelines, noting that individuals signing checks must not reconcile accounts, and loan officers cannot both authorize and disburse funds without oversight. Theoretically, these practices draw from agency theory in economics, which posits that dividing responsibilities between principals (e.g., bank management or shareholders) and agents (e.g., employees) minimizes principal-agent conflicts arising from misaligned interests and information asymmetries. Seminal work by Jensen and Meckling formalized this in 1976, arguing that mechanisms like segregated duties incur agency costs but effectively curb opportunistic behavior, such as , by requiring independent verification. This foundation underscores maker-checker's role in organizational governance, predating digital adaptations. In European contexts, it was known as the four-eyes principle, an early synonym emphasizing dual oversight in banking transactions.

Evolution in Digital Systems

The integration of the maker-checker process into digital systems began in the as banking operations increasingly relied on computerized platforms to automate and internal controls. This shift laid the groundwork for embedding dual verification mechanisms within software workflows, transitioning from manual oversight to programmatic enforcement. The Sarbanes-Oxley Act () of 2002 accelerated this evolution by requiring public companies to establish, document, and report on internal controls over financial reporting, including segregation of duties in IT systems to prevent errors and in corporate processes. In the 2000s, maker-checker adoption expanded significantly into (ERP) systems, exemplified by platforms like , which incorporated workflow automation to enforce the four-eyes principle across business operations. This development was propelled by the accords, introduced in 2004, which required banks to implement advanced controls, including dual-check mechanisms to mitigate losses from internal process failures. Such integrations enabled real-time validation in complex financial environments, aligning manual principles with digital efficiency while addressing regulatory demands for transparency and . The marked a period of where maker-checker was seamlessly incorporated into cloud-based platforms and application programming interfaces (APIs), facilitating scalable, distributed approval processes in . By around 2020, AI-assisted checking had emerged as a complementary layer in areas like anti-money laundering (AML) checks, using algorithms to flag irregularities for human review and thereby supporting the four-eyes principle through hybrid human-AI oversight. This approach enhanced detection accuracy in high-volume transactions while preserving . Recent advancements as of 2025 have further incorporated technologies like to provide immutable audit trails for recording and verifying actions in financial transactions, bolstering trust and supporting dual-control features. Concurrently, the European Union's Digital Operational Resilience Act (DORA), adopted in 2022 and applicable from January 17, 2025, has reinforced these practices by requiring financial entities to build resilient IT infrastructures with robust segregation of duties in ICT to withstand digital disruptions.

Applications

In Financial Services

In , the maker-checker process is integral to , where makers initiate actions such as wire transfers or account modifications, and checkers independently verify them to ensure compliance with anti-money laundering (AML) and know-your-customer (KYC) regulations. For instance, in high-value payments exceeding predefined thresholds, banks require dual sign-off to mitigate risks of erroneous or fraudulent executions, with the checker reviewing details like beneficiary information, amount accuracy, and regulatory adherence before authorization. This segregation of duties prevents single-point failures and enhances operational integrity in payment systems. Compliance applications of maker-checker are prominent in sanctions screening, where automated systems flag potential matches against restricted entity lists, prompting a maker to assess initial hits and a checker to confirm or clear them prior to transaction blocking or reporting. This four-eyes approach ensures adherence to regimes, reducing the likelihood of inadvertent violations by requiring documented review chains for high-risk alerts. In AML/KYC workflows, it similarly applies to customer onboarding and transaction monitoring, with one role flagging suspicious activities and another validating against risk profiles.

In IT and Operations Management

In IT and operations management, the maker-checker process serves as a critical control mechanism to ensure the integrity and security of technological and operational changes. In IT change management, developers acting as makers propose code updates or system modifications through a request for change (RFC), detailing potential impacts and risks, while administrators or change managers function as checkers by reviewing and testing for security vulnerabilities before deployment. This separation of duties aligns with ITIL frameworks, where initiators submit RFCs and approvers, such as the Change Advisory Board (CAB), assess and authorize changes to minimize disruptions and errors. From a (MDM) perspective, the process enhances oversight in enterprise mobility environments. IT staff as makers initiate policy changes, such as imposing app restrictions or requirements, which teams as checkers verify for compliance with organizational standards before rollout to devices. This dual validation reduces errors in device provisioning, application deployments, and remote actions like wiping, ensuring adherence to protocols in multi-admin setups. In operational , maker-checker is integral to software for controlling activities. Buyers as makers create purchase requests or supplier records in systems, which managers as checkers approve to prevent unauthorized expenditures and verify compliance details like certifications. For instance, in inventory management modules, this validates supplier data and entries before finalization, mitigating risks in operations. Emerging applications in pipelines incorporate maker-checker through automated and manual gates in / () processes. Developers as makers commit code for automated builds and tests, while human approvers act as checkers via deployment gates to review high-risk changes before production release, ensuring and security in fast-paced environments. This approach, supported by tools like Azure Pipelines, balances with oversight to control releases effectively.

Benefits and Advantages

Risk Reduction

The maker-checker process enhances prevention by enforcing segregation of duties, where one individual initiates a transaction or change (the maker) and another independently reviews and approves it (the checker), thereby catching intentional manipulations before they execute. This dual review mechanism limits the opportunity for internal actors to execute unauthorized activities undetected, aligning with established practices in financial institutions. For instance, in , as of 2023, 95% of surveyed law firms employ dual controls like maker-checker for all payments and user entitlement updates, contributing to robust safeguards against attempts, which affected 91% of such firms in 2022. Error mitigation is a core outcome of the maker-checker approach, as the checker's independent verification identifies and corrects inadvertent mistakes, such as errors or miscalculations in transaction details. This process creates a layered defense against human oversight, with the generated from each step providing traceable documentation for post-event analysis and continuous improvement. In operational contexts like or system updates, this dual oversight ensures accuracy by requiring evidence of review, reducing the propagation of errors through workflows. The maker-checker framework supports control by integrating with the COSO Integrated Framework, particularly under the control activities component, which emphasizes preventive measures like segregation of duties to mitigate systemic failures. By embedding independent verification into routine processes, it reduces the likelihood of widespread disruptions from unvetted actions, such as erroneous system configurations or unauthorized financial commitments. This alignment promotes a structured environment where risks are assessed and controlled at the point of initiation, fostering resilience against operational vulnerabilities. Industry reports highlight the benefits of maker-checker controls in risk-prone areas like payments and . For example, handbooks recommend implementing maker-checker for transaction reversals and high-risk operations to curb operational incidents, as seen in digital financial ecosystems. Recent from 2025 indicates that 79% of organizations experienced payments fraud attacks or attempts in 2024, underscoring the ongoing role of such controls in prevention.

Compliance Enhancement

The maker-checker process enhances regulatory alignment by enforcing segregation of duties, a core that supports compliance with key frameworks such as the Sarbanes-Oxley Act () Section 404, which mandates effective internal controls over financial reporting to prevent material misstatements. Through documented dual approvals, maker-checker workflows ensure that no single individual can initiate and authorize transactions, thereby addressing SOX requirements for and control activities in financial processes. Similarly, maker-checker contributes to adherence with the General Data Protection Regulation (GDPR) Article 32, which requires controllers and processors to implement appropriate technical and organizational measures to ensure a level of security appropriate to the risks of processing. By incorporating segregation of duties as an organizational measure, this process helps mitigate insider threats and unauthorized access to sensitive data, aligning with GDPR's emphasis on , , , and resilience against accidental or unlawful processing. Maker-checker facilitates external audits by generating comprehensive, verifiable audit trails that document each step of approval, from initiation to verification, simplifying the demonstration of and control effectiveness. These trails provide immutable records of actions, timestamps, and user identities, enabling auditors to trace processes and confirm compliance without extensive manual reviews, as required in various regulatory environments. Integration with standards like ISO 27001 is achieved through maker-checker's role in fulfilling Annex A control 5.3 on segregation of duties, a key objective for systems that aims to split conflicting responsibilities to prevent , errors, or misuse of assets. This dual-control mechanism supports certification by ensuring that critical security tasks, such as access provisioning or , require independent review, thereby reducing the risk of internal bypasses and promoting a balanced control environment. Global variations highlight maker-checker's adaptability; in the , under the 2 (PSD2), it is utilized for secure payment initiations by enforcing maker-checker approvals in lending and transaction workflows to meet governance and operational resilience expectations. In the United States, it aligns with (FFIEC) guidelines for cybersecurity, where segregation of duties is recommended in the booklet to limit privileged access and maintain network integrity against cyber threats.

Challenges and Limitations

Operational Delays

The maker-checker process introduces bottlenecks through its dual-step requirement, where actions initiated by a maker must await independent verification by a checker, thereby extending overall times in high-volume environments. This additional layer of can slow down operations, as noted in analyses of approval workflows that highlight how manual checks contribute to inefficiencies and delays. Such bottlenecks may increase cycle times significantly if the process lacks streamlined or escalation mechanisms. In urgent scenarios, such as time-sensitive financial transactions, these delays pose risks of missed opportunities, as the verification step can prevent immediate execution when speed is paramount. For instance, lags in approval processes may result in lost opportunities. Scalability concerns arise as organizations expand, with manual checking queues tending to lengthen under increased transaction loads, straining resources and exacerbating wait times without supporting automation. While technologies like workflow automation tools can partially offset these inherent delays by accelerating routing and notifications, the core separation of maker and checker roles remains a fundamental source of operational slowdown.

Implementation Barriers

Implementing maker-checker processes encounters significant organizational challenges, particularly in defining distinct s for makers and checkers to ensure and prevent overlap. In smaller teams, limited personnel often forces individuals to assume multiple responsibilities, violating segregation of duties principles and increasing risks, as evidenced by a analysis of surveys of 116 small companies where 90 cited insufficient staff as the primary barrier to proper role separation. This overlap undermines the core objective of independent verification, leading to potential conflicts where the same person both initiates and approves actions. Training requirements pose another hurdle, as staff may exhibit resistance or lack the necessary skills to consistently apply dual-review protocols. Skill gaps in understanding frameworks, such as financial expertise for effective oversight, can result in inconsistent implementation and reduced protocol adherence, particularly when relying on reviews in resource-constrained environments. Resistance often stems from perceived added , necessitating efforts to highlight benefits and ensure smooth adoption. Cost implications further complicate adoption, with initial setup for role segregation and auditing mechanisms imposing substantial overhead on organizations, especially SMEs facing limitations. In smaller firms, the need to hire additional staff or outsource reviews is often deemed unfeasible due to cost-benefit concerns, as 37 out of 116 surveyed companies in the same 2008 analysis indicated they would enhance controls only with more resources, while 11 viewed changes as prohibitively expensive. These expenses can strain budgets, diverting funds from core operations and delaying rollout. Recent tools, such as automated segregation of duties software, help small businesses implement controls with limited staff. Cultural factors, particularly in flat hierarchies favoring agile or autonomous work styles, create additional barriers by conflicting with the enforced checks of maker-checker systems. Agile environments emphasize team and rapid , which can clash with mandatory independent approvals, leading to perceptions of reduced or slowed collaboration as roles become distributed without clear single points of responsibility. This tension often arises from a misunderstanding that segregation of duties is incompatible with agile principles, exacerbating resistance in innovative, less hierarchical settings.

Implementation Strategies

Best Practices

To effectively design and maintain maker-checker workflows, organizations should prioritize clear delineation of responsibilities between makers, who initiate actions or transactions, and , who independently review and approve them, as outlined in formal policies to prevent conflicts of . This includes prohibiting individuals from assuming dual roles in high-risk activities, such as financial approvals or system changes, to uphold segregation of duties and mitigate risks. Periodic rotation of checkers, where feasible, further enhances objectivity by introducing fresh perspectives and reducing familiarity biases, particularly in sensitive functions like access controls or . Organizations can optimize efficiency by establishing thresholds that trigger maker-checker reviews only for high-value or sensitive transactions, such as those exceeding predefined monetary limits or involving critical , thereby balancing robust oversight with operational speed and minimizing delays in routine activities. For instance, in financial systems, multiple checkers may be required for elevated thresholds to add layers of scrutiny without overburdening lower-risk processes. Incorporating feedback loops through post-approval reviews allows for ongoing refinement of workflows; process owners can analyze patterns in rejections or approvals to identify recurring issues, such as unclear guidelines, and adjust policies accordingly to improve accuracy and compliance. Regular monitoring via audits of checker decisions is essential to detect complacency, inconsistencies, or potential biases, ensuring the process remains effective over time through logged activities and independent reviews that verify adherence to defined roles and thresholds. This practice supports proactive adjustments, such as targeted training, to address any identified weaknesses while optimizing for challenges like operational delays.

Supporting Technologies

Workflow platforms such as enable automated routing and notifications in maker-checker processes by implementing the 4-eyes principle, where one user creates a task and another reviews it to mitigate risks in financial operations. These platforms use customizable playbooks to streamline workflows, including account lifecycle management and approval sequences, ensuring seamless collaboration between makers and checkers. Similarly, supports approval workflows through actions like "Start and wait for an approval," which route requests to designated checkers with automated notifications and parallel or sequential review options for efficient decision-making. Role-based configurations in Power Automate further enhance this by assigning approvals based on user hierarchies, reducing manual oversight while maintaining audit trails. Enterprise resource planning (ERP) systems integrate maker-checker via built-in approval hierarchies and real-time dashboards. In SAP, dynamic hierarchical approval workflows allow for sequential or parallel reviews of credit limits and documented decisions, ensuring only authorized personnel approve changes through configurable rules. Oracle ERP modules incorporate maker-checker concepts in approval rules, where creators submit rules for independent verification before activation, supporting compliance in financial services with workflow notifications and status tracking. These integrations provide dashboards for monitoring approval statuses in real time, facilitating quick resolutions and visibility into pending checks across organizational hierarchies. Security features in supporting technologies emphasize audit logging and AI-driven enhancements for maker-checker integrity. Tools like offer comprehensive audit logging to record user actions chronologically, enabling compliance verification by tracking who performed checks and when anomalies occurred in workflows. This supports forensic analysis and accountability in maker-checker processes, with dashboards for validating and forwarder health. AI enhancements, such as those in , provide preliminary anomaly flagging by analyzing patterns in approval data to detect deviations, automating initial reviews before human checker intervention. Watson's integration into enterprise automation detects irregularities in real-time, proactively alerting teams to potential risks in approvals.

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