Insights · Payroll Approval & Governance
Four-eyes payroll approval: maker-checker explained
Why separating preparer and approver matters — and how StratyPro enforces that boundary before a payroll run is closed.
Short answer
Four-eyes (maker-checker) approval means the user who prepares a payroll run cannot finally close that run alone. Another authorized user must approve.
In StratyPro this is not only a recommended policy: a payroll run cannot be prepared and finally closed by the same user. It must be submitted to another authorized user for approval before the run can be closed.
Typical workflow in StratyPro
- Maker prepares the payroll run and executes configured controls
- Relevant exceptions are handled via Review Actions
- Payroll Summary supports run context before approval
- Maker submits the run for approval
- Checker (another authorized user) approves
- Only then can the run be finally closed
StratyPro enforces the separation; it does not autonomously decide whether payroll should be approved. Deterministic controls determine control outcomes — AI does not approve payroll.
What four-eyes approval is not
- Not SOX certification or a compliance guarantee
- Not a replacement for internal or external audit
- Not a guarantee that fraud or errors are impossible
- Not autonomous AI approval
Traceability and maker-checker support control evidence — but are not external assurance by themselves.
Payroll Control · How it works · Review checklist before approval
See four-eyes approval in your payroll process?
In a demo we show control, review, summary and the enforced approval step together.