Planning an ERP rollout?
Design your control framework →Executive Context
As SMEs grow, decision-making and execution move beyond the founder to multiple teams. Without proper controls, this transition can lead to errors, fraud risks, and lack of accountability.
Maker-checker controls introduce a structured approach where one role performs an action (maker) and another validates it (checker). This ensures accuracy, control, and accountability across processes.
However, poorly designed controls can slow down operations instead of strengthening them. The goal is to design controls that balance risk management with operational efficiency.
When to Use This Guide
Use this guide if:
- Teams are expanding and responsibilities are distributed
- Errors or inconsistencies are increasing
- There is limited validation or oversight
- Processes depend heavily on individuals
Expected Outcomes
- Clear accountability across processes
- Reduced operational and financial risks
- Improved process discipline
- Balanced control without slowing execution
Phase 1: Identify Control Points
Determine where maker-checker controls are required.
Key Activities
- Identify high-risk processes (payments, procurement, approvals, etc.)
- Define critical control points
- Assess current level of validation
- Prioritize areas for control implementation
Deliverables
- Control point list
- Risk assessment
- Process mapping
Gate Criteria (Phase Approval)
- High-risk areas identified
- Control points defined
- Priorities established
Phase 2: Define Maker and Checker Roles
Assign clear responsibilities for execution and validation.
Key Activities
- Define maker roles for each process
- Assign checker roles with authority
- Define validation rules and criteria
- Ensure segregation of duties
Deliverables
- Role definition
- Responsibility matrix
- Validation rules
Gate Criteria (Execution Readiness)
- Roles clearly assigned
- Validation criteria defined
- Segregation of duties ensured
Phase 3: Enable and Monitor Controls
Ensure controls are followed and effective.
Key Activities
- Implement controls within workflows
- Track compliance and exceptions
- Monitor control effectiveness
- Refine controls based on feedback
Deliverables
- Control tracking dashboard
- Exception log
- Improvement backlog
Gate Criteria (Stabilization Complete)
- Controls consistently followed
- Exceptions reduced
- Processes stable
Implementation Risk Register (Must Watch)
| Risk | Impact | Mitigation |
|---|---|---|
| Overly rigid controls | Slow operations | Balance control with efficiency |
| Lack of role clarity | Accountability issues | Define roles clearly |
| Bypassing controls | Increased risk | Enforce compliance mechanisms |
KPI Operating Model
| KPI | Review Owner | Cadence |
|---|---|---|
| Control compliance rate | Audit / Finance | Monthly |
| Exception rate | Operations | Monthly |
| Approval turnaround time | Management | Weekly |
Common Anti-Patterns
- Assigning the same person as maker and checker
- Adding controls without understanding risks
- Overcomplicating approval processes
- Ignoring control monitoring
Recommended Artifacts
- Control Matrix
- Maker-Checker Role Definition
- Validation Rules Sheet
- Exception Tracking Log
Time to Value
- Week 2: Control points identified
- Week 5: Roles and rules defined
- Week 8: Controls stabilized
Why This Matters for Bizinex
Bizinex enables SMEs to design maker-checker controls that align with real operations while maintaining strong governance.
This ensures:
- Accountability across teams
- Reduced operational risks
- Efficient and controlled workflows
Instead of relying on individuals, businesses achieve structured and scalable operations.