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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

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corporate-budget-control

March 14, 2026

Business budget control: Real-time solutions to prevent overspending risks.

Most Vietnamese businesses are implementing corporate budget control in a way that resembles… an autopsy: money spent, invoices…

purchase-process-flowchart

March 14, 2026

Sample Purchasing Process Flowchart: 5 Standard ERP Steps for Businesses

Manual purchasing processes with fragmented data are the biggest obstacle preventing businesses from controlling costs and...

purchase-management-software thumb

March 9, 2026

Top 11 Purchasing Management Software Programs in 2026 from a Chief Accountant's Perspective

In the context of increasingly expensive capital costs and growing pressure for financial transparency, investing in software...

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