Dual control that survives leave calendars
Maker-checker fails most often when the checker is on annual leave and the backup has never opened the approval screen.
Policies that name two roles for every fund movement look complete until July, when both named checkers take overlapping leave. Temporary overrides appear in chat threads, then migrate into habit.
During fieldwork we request leave calendars alongside approval logs. The question is simple: on days when the primary checker was absent, who signed, and did that person hold the required mandate? Screenshots of chat approvals without mandate references rarely satisfy a supervisor or an investor diligence team.
Designing a leave-proof control
Name at least two trained backups for each critical checker role. Document the temporary mandate in the same register used for permanent authorities. Test the backup once per quarter by having them approve a low-risk sample while the primary observes.
These steps are mundane. They also prevent the most common dual-control finding we write into Taiwan fintech audit reports.