Hi,
As per Audit requirements, every Journal should be approved by concerned authority of the company/organization. I think in this area Manager should be implemented of Journal Approval system.
Thanks.
You can restrict access to Journal Entries through User Permissions and History provides the audit trail.
This is only available in Cloud and Server edition, which in any case are advised when having multiple Manager users.
Before you can implement the control on the system. You should internal controls that are sound. Therefore the control that you require on the system may be complemented by an existing internal control.
For example, you may have a clerk that prepares, senior bookkeeper that reviews and an accountant that approves. Once the approvals have been done the clerk will capture the journal on the system and the bookkeeper will post.