who should authorise bank transfer listing?

The senior payroll manager should not be able to process changes to the payroll system as well as authorise payments.
The authorisation of the bank transfer listing should be undertaken by an individual outside the payroll department, such as the finance director.

ma’am i find control recommendation slightly amiss. The payroll manager will know the employees working in the company better than the finance director! so isnt he a more appropriate person to authorise the bank transfer listing?

i mean the recommendation would have made more sense if they were suggesting payroll director to carry out authorisation (and payroll manager to process it), rather than suggesting the use of somebody mostly unfamiliar with all employees, like finance director.