Maker-checker control is an internal control method in which one person (the maker) creates or enters a transaction and a different person (the checker) reviews and approves it before it takes effect. It is a universal practice in accounts payable: the maker records a supplier invoice or a payment, the checker validates it.
The principle separates execution from verification, so a single mistake or fraudulent entry does not pass unchecked. It is a close cousin of the four-eyes principle and a building block of segregation of duties, and auditors expect to see it on payments and journal entries.
Its weakness is the same as any human check: under volume and time pressure, the checker often confirms that something was entered, not whether it is correct. Reviewing every line against prices, contracts, and documents by eye is not feasible at scale.
Phacet strengthens the checker side with automation. The agent that controls supplier billing verifies prices and flags overcharges, the three-way matching agent ties each invoice to its order and delivery, and the agent that verifies invoices against contract terms confirms it respects the agreement. Every verification is logged in a native audit trail.
Maker-checker control puts a second person on the transaction. Phacet gives that checker an automated, line-level verification, so approval rests on a real check rather than a glance, even at high volume.
