As organizations largely staffed by volunteers who may not have a business or accounting background, congregations will want to establish systems, policies, and procedures to reinforce financial health and vitality.
It’s also vital to prevent the opportunity for mistakes or malfeasance by any volunteer or leader--no matter how loved and trusted they may be. It is unfair to put people in situations where their reputation is their only protection against accident or allegations of dishonesty. Instituting checks and balances protects both staff and volunteers by preventing the opportunity for misappropriation of funds.
Of course, no system will completely protect a congregation from possible financial loss.