Vance Global required two signatures over fifty thousand dollars.

Thirty-eight invoices came in under fifty thousand dollars.

The largest was forty-seven eight.

That is not a coincidence and it is not clever and it is the most common pattern in the field.

Publish a threshold and you have published a target.

So: no single-signature category at all above something small.

Vendor onboarding that is not controlled by the person who requisitions.

Somebody outside the finance chain who looks, once a year, at the list of vendors by name and asks whether they have ever heard of any of them.