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What are the risks related to the FC223 rule related to Enter Journals vs Approve Inventory Adjustments?

The risk would be that the subledger JE could be modified once it is entered into the GL if the Journal source is not 'frozen' for the subledger, which wouldn't normally be subject to the review/approval of the JE as a manual JE would.  However, in most cases, the GL from the subledger would be 'frozen,' such that the JE couldn't be manipulated once transferred to the GL.  If the Source is frozen in the Journal Sources form, there is no additional risk.