Review and evidence

An approval is an explicit decision by a different person from the preparer. The reviewer inspects the document’s organization, owner, counterparty, amount, revision and attached evidence. A decision record retains the reviewer, source revision, decision, time, reason and operation key. That trail is more useful than a status alone when the document is questioned later.

Attachments keep a title, uploader, upload time, evidence type and visibility with the parent document. Choose visibility carefully for supporting financial material. Operation receipts record what action was requested, the expected revision, an external reference when present and the actual effect references. A pending receipt can become completed only after the claimed effect is found in local records. A discrepancy belongs in a review state with a reason; repeating the same operation should not create a second financial effect.

• Freeze the basis. The reviewer checks the current document revision and supporting material.
• Record the decision. Keep the actor, reason, time and operation key with the parent.
• Verify the outcome. Compare a receipt with its actual effect before closing it.

Agree which documents require a second person’s decision, what evidence is sufficient, and how a returned request is revised. Set a reason convention that allows an auditor to understand a rejection without contacting the original reviewer. Define how external references are captured and who investigates a failed or unresolved receipt. Keep protected evidence read only after acceptance or posting.

Take a document in review with a supporting attachment. Ask its owner to attempt self-approval and confirm the request fails. Have an independent reviewer approve the exact revision and inspect the decision row, reason and receipt. Repeat the same command with the same operation key; it should return the same effect rather than create another decision or posting. Change the amount and check that an old decision cannot carry over.

The handoff should show who made each decision and which record changed. Ask a preparer and reviewer to repeat the case from their own access. Confirm the auditor can reconstruct the sequence without changing the source records. If a provider result is involved, compare the external reference and persisted effect before closing the case.

• Decision history — Read the actor, reason and exact revision for each recorded decision.
• Document attachments — Inspect the title, evidence type, uploader and visibility of source files.

Continue through document preparation, independent review and reconciliation. Use the data model to confirm the record links before an import.