EU Maker-Checker Gate

Approval policies -- per target model with amount thresholds (or brackets), a minimum number of approvers, a self-approval ban and an allowed-approver group. Accounting gate out of the box -- invoices and refunds (account.move), VAT closing entries and payments (account.payment) cannot be posted until the request is released; with no matching policy documents post exactly as before. Any other document -- batch payment runs, e-invoice exports or custom fiscal documents plug in via the provided mixin. Approval requests -- a draft fiscal document raises a request; one or more authorised checkers (different from the maker) must approve before the action is released, with a full draft -> submitted -> approved / rejected flow, reason and timestamp. Delegation -- an active delegate can approve on behalf of an eligible checker within a date window, fully logged. Segregation-of-duties analysis -- an on-screen SoD Analysis screen scores risk per user, maps live policy coverage to FR/BE/NL control expectations, and lists requests released without a genuine second approver.