How Maker-Checker Works
Two separate people, two separate checks
One team member (the "maker") does the bookkeeping work — posting transactions, creating reconciliations, preparing records. A different team member (the "checker") reviews everything that was done, verifies accuracy, queries inconsistencies, and either signs it off or sends it back for correction. They never do each other's work.
- Maker: processes transactions and does the bookkeeping work
- Checker: independently reviews accuracy and completeness
- Checker questions anything that doesn't match your playbook
- Nothing ships until both have signed off
