Controls & Audit: admin control room

The control room, Admin-only:

• Dual-Control Approvals — every pending movement and the keys it still needs
• Immutable Audit Log — append-only, hash-chained; altering history would break every hash that follows
• Segregation of Duties — per-record maker ≠ checker enforcement, with the blocked-attempts log
• Period Close — locked periods are immutable; restatements retain both figures forever