When implementing control levels, it's recommended to have at least three levels in place.
Line control: Individuals who are responsible for completing the controls on a day-to-day basis
Random checks:  Individuals who take samples and verify if the controls have been completed accurately and on time. This helps to ensure that controls are being implemented consistently and effectively.
Internal/external auditors: Auditors who oversee random checks and confirm that controls are working correctly. They suggest corrective action when necessary and recommend areas for improvement.