Maker-checker means one authorised person prepares payroll and another independently reviews and approves it. The control is simple, but it prevents one mistake or compromised account from moving directly into payment.
Separate the responsibilities
The maker collects approved inputs and runs calculations. The checker reviews exceptions, totals and the payment instruction without silently editing the maker's work.
Approve a fixed version
An approval is meaningful only if the underlying payroll cannot change afterward. Any later edit should create a new version that needs fresh review.
Focus the review
- Headcount and net-pay movement
- New joiners, exits and bank changes
- Unusual allowances or deductions
- Statutory totals and negative pay
Keep the evidence
Record who prepared, who approved, the timestamp and any exception explanation. MyAccurate Payroll builds this separation into the run so a strong control remains easy to follow every month.
