Independent review

A banking instruction enters Review only after the Accounting Preparer has assembled the amount, counterparty, organization and supporting material. The Accounting Reviewer then decides against a frozen revision. The decision record captures the reviewer, decision, time, reason and source revision. This makes a later change visible instead of letting an old approval silently cover a new request.

The Accounting Reviewer decides whether this particular banking instruction may proceed. The decision covers the recorded amount, counterparty and revision. The operations team can still work efficiently because each decision remains attached to the instruction that it governs.

• Queue. Instructions marked Review form the Accounting Reviewer’s decision list.
• Revision. The reviewer checks the revision shown with the request and its attached evidence before deciding.
• Decision trail. An approval, rejection or return leaves a separate record with a reason; the instruction reflects the resulting authorized or rejected outcome where applicable.

Set the organization scope for each reviewer and make reviewer independence explicit. The preparer who submitted a request cannot approve that same request. Decide what supporting evidence the reviewer needs for the common transaction types, and what reason must accompany a rejection or return. Define how a revision changes when the request changes, and how the team resubmits a corrected draft.

The approval action should check the current revision and organization before writing the decision. It should also leave an operation receipt with a stable key so repeating the same request cannot produce a second approval effect. Administrative membership does not substitute for reviewer authority. Keep the App Administrator’s configuration work separate from the Accounting Reviewer’s decision.

Use a banking instruction with a named owner, linked counterparty and attached evidence. The Accounting Preparer submits it for review. An Accounting Reviewer who belongs to the same organization opens the queue, checks the amount and revision, and records an approval with a reason. The resulting instruction becomes Authorized only after the decision record exists. A second reviewer should be able to see the earlier decision and the exact revision it covered.

Now change the amount before trying the same approval again. The earlier decision must not authorize the changed request. Try the decision as the original preparer and as an administrator without reviewer authority; neither should be able to confer an independent approval. Test a rejection as well, and verify that the reason remains with the request for correction and audit.

• Instructions awaiting review — The reviewer’s live queue with owner, amount and revision in context.
• Authorized instructions — Requests with a recorded decision ready for provider submission.
• Instruction workboard — The wider instruction lifecycle for follow-up after a decision.

See instruction authorization and receipt verification.