How does NetSuite handle journal entry approvals and controls?

NetSuite provides configurable approval workflows for journal entries based on criteria you define – amount thresholds, department, subsidiary, or custom fields. Role-based access controls enforce segregation of duties, ensuring the person creating a journal entry isn't the same person approving it. Period locking prevents entries from being posted to closed periods. All changes are logged with a full audit trail showing who made each change and when.