This tool contains three policy samples that establish guidelines and procedures that must be followed with respect to an organization's manual journal entry review process. 

Sample procedures include: manual journals that are based on judgment or subjectivity are reviewed in full irrespective of their financial value by an independent person; the journal entry recorded in the ledger is a 100% complete and accurate representation of the supporting documentation; and evidence of the review should be the reviewer’s signoff on the journal entry, which can be attached to the journal entry supporting documents in the system or filed electronically outside the system.