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The four-eyes principle means that a certain activity, i.e. a decision, transaction, etc., must be approved by at least two people. This controlling mechanism is used to facilitate delegation of authority and increase transparency. The processes in UNIDO's new business model are based on the four-eyes principle, which are facilitated by electronic approvals and workflows in the ERP system. This approach not only ensures the efficiency of processes by enabling fast decision-making while ensuring effective control and monitoring, but also brings about cultural change. Staff members are able to perform these processes irrespective whether they are at Headquarters or in the field.

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