Manual Checks Need Two Controls

Manual checks are high-risk because they happen outside the normal batch rhythm. They can be necessary for final pay, correction, or compliance timing, but they bypass the controls that usually protect payroll: automated calculations, approval workflows, funding reconciliation, and GL posting. COSO control logic says urgent activity still needs authorization, segregation, verification, and monitoring. The mechanism is minimum viable control. Payroll can move fast while requiring two independent facts: documented authorization for the payment and verification of the calculation/source. After payment, the manual check must be logged, reconciled to cash and payroll register, and included in tax and GL reporting.…

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