Like I'm 5™

Lesson60 seconds

What is Maker-Checker?

Dual control where one person prepares and another approves.

Step 1 of 9

Simple Definition

Maker-checker is an internal control requiring separate maker and approver for payments or entries.

Explanation level

Tap a persona to hear the same idea in a totally different voice.

Try “Like I'm 5™” for a picture-book version - not the grown-up wording above.

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Maker-Checker
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