What dual approval actually means in purchase-to-pay

Many policy manuals declare that invoices above a threshold need two approvers. In walkthroughs, we often find the second approver confirms a total on a mobile screen without opening the line items or the purchase order match.

What we look for in a sample

For each selected invoice we ask: who created the vendor or payment instruction, who approved, and what evidence shows the second person reviewed more than a push notification. Screenshots of the approval workflow help; a verbal “we always check” does not.

Common weak spots

• Shared login credentials between AP clerks and a manager
• Temporary delegation that never expires after leave cover
• Thresholds set so high that almost nothing hits dual approval

If your team is preparing for a control review, pull a month of invoices above threshold and see whether you can reconstruct the second reviewer’s view from system logs alone.