Manufacturing runs no separate approval workflow — the lifecycle is the control. Its steps are permission-gated in three grants in the work-orders domain (§1.12): release — which also covers issuing materials and setting their lot allocations; complete — which also covers receiving output; and close, which stands alone, as befits the step that writes the variance. A company can therefore put the floor's work and the accountant's closing hand in different people's permissions, deliberately.
The journals an issue, receipt or close creates are posted as they happen — system postings, complete in themselves, with no draft journal left waiting for a second step (the auto-post story of §1.8 taken to its end). What there is to review, you review after the fact and in full: the order's GL Postings list (§10.7) and its activity history carry who did each step, and when.