Glossary
LEXICON / TERMA control where the person who creates or prepares a transaction cannot also be the one who approves it — also called segregation of duties.
Maker-checker (also called segregation of duties) is a control principle where the person who creates or prepares a transaction — the "maker" — cannot also be the person who approves it — the "checker."
This is one of the most common audit findings when it's missing: a payroll run, a journal entry, or a purchase order approved by the same person who created it, with no independent check — a real fraud and error-detection gap.
Enforced properly, this is a structural rule in the permission model — the system itself blocks a maker from also acting as checker on the same transaction, rather than relying on a written policy someone could bypass under time pressure.
A payroll preparer calculates and submits a run; the system requires a different, designated approver before it can post — the preparer's own approval action on that same run is rejected outright, not merely discouraged.
Self-approval is blocked structurally, not just by policy, across multiple Vercentlabs modules: payroll runs require a different approver than the preparer, leave requests can't be approved by the person who submitted them, an asset's creator can't capitalize or dispose of it themselves, and a timesheet or expense entry can't be approved by the person who logged it.
Open Hire to Payroll runbook →Lexicon cross-reference
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