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Home » Three layers of defense » Layer 2 - Control

Layer 2 – Control

Layer 2 – Control in the “Three Layers of Defense” Cost Management Model ©
Includes activities to establish specific regulations to clarify the separation of powers in approval/adjustment. Monitor violations against regulations

  • News
Guide to Accounting for Disallowed Invoices: How to Handle Them, Types of Expenses, and Related Regulations

January 15, 2026

Guide to accounting for rejected invoices: how to handle them, types of expenses, and related regulations.

During tax settlement or document review, many businesses encounter situations where invoices are rejected: they are not accepted...

Form 3: Letter regarding the handling of illegal invoices

January 15, 2026

5 Standard Explanation Letter Templates for Risk Invoices (Download and Use Now)

In the context of tax authorities increasingly tightening invoice management through a centralized data system, many businesses...

Expenses deductible when calculating corporate income tax 5

January 13, 2026

Deductible expenses for corporate income tax: Conditions, documentation, and actual list (Updated 2026)

Unlike expenses that are not deductible when calculating corporate income tax, the more standardized businesses become in terms of deductible expenses when calculating corporate income tax...

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