Four Eyes Principle

From Open Risk Manual


The Four Eyes Principle is a widely used Internal Control that requires that any activity by an individual within the organization that has a material risk profile must be controlled (reviewed, double checked) by a second individual that is independent and competent.


The objective of the control is to mitigate risks primarily of the following two types:

but potentially also other risks


Implementing this control is relatively simple in document based approval processes as it requires adding additional qualified persons in the approval list

Issues and Challenges

  • Implementing the principle may be excessively onerous in resources or even impossible in cases where individuals within the organization possess unique knowledge / expertise.
  • The lack of sufficient depth in check and balances is related also to Key Person Risk

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