Four eyes

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Security systems.

The 'four eyes' principle is that no employee should be in a position both to commit and to conceal fraud or errors in the usual course of their duties.

The principle applies both to intentional acts or omissions, and to accidental ones.

The four eyes principle is an example of the segregation of duties.

Segregation of duties - dealing, settlement and reporting
“The front office does the deal, but doesn’t settle the money.
The back office settles the money, but doesn’t do the deal.
Historically, the middle office is a control function that does the reporting and ensures that system controls are enforced."
Naresh Aggarwal, associate policy and technical director, Association of Corporate Treasurers, May 2022.

See also