# Manual Entry review

URL: /systems/trust-and-governance/controls/manual-entry-review · Id: `control:manual-entry-review`

> An Entry no Verb caused lands only after a second Role approves it.

An [Entry](/business/nouns/entry) no [Verb](/business/nouns/verb) caused lands only after a second [Role](/business/nouns/role) approves it.

## Satisfies
| Criterion | Text |
| --- | --- |
| [SOC2 PI1.2](/systems/trust-and-governance/criteria/soc2/pi1-2) | The entity implements policies and procedures over system inputs so that they are complete and accurate. |

## Implemented by
- [Ledger](/systems/ledger)

## Test
| Step | Rule |
| --- | --- |
| Kind | Preventive: it stops the failure before it happens. |
| Select | Every Entry posted with no causing Verb in the report period. |
| Assert | Each has an Approval from a Role other than the one that asked. |

## Owner
[Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance).

## Example
The [Finance Lead](/agents/finance/finance-lead) posts a $1,200 accrual no Verb caused. It lands only after the [Treasurer](/agents/finance/treasurer) approves it, and the [Approval](/business/nouns/approval) stays on the [Entry](/business/nouns/entry).