Where do you need to implement it? In SQL, or in a .NET based application?
From the link that you shared, this Wikipedia comment makes a bit sense,
"Maker-checker (or Maker and Checker, or 4-Eyes) is one of the central principles of authorization in the information systems of financial organizations.The principle of maker and checker means that for each transaction, there must be at least two individuals necessary for its completion. While one individual may create a transaction, the other individual should be involved in confirmation/authorization of the same. Here the segregation of duties plays an important role. In this way, strict control is kept over system software and data, keeping in mind functional division of labor between all classes of employees."
From a thousand-feet, this looks like a role-based authorization/authentication. One of the role is to create the transaction, and other role is to authenticate or confirm the transaction.
Do you see the pattern? The workflow requires that a transaction be created, and then another entity to approve the transaction—and you require the same, that a transaction should first be approved before it can make changes to update the data in the application. Your data would be in the database,
my tip is to create a staging table, where updates are staged and are waiting to be "approved". Once they are approved, then run the
UPDATE query on the production data. This will have the same security/consistency level and you will get the benefit of maker-checker design too.
In a desktop application, it might be an overkill, but in case of a web application you can utilize the role-based authentication/authorization of ASP.NET;
Role-Based Authorization (C#) | Microsoft Docs[
^], and have this done. But you would require to write the business logic yourself—especially, but not limited to the database schema changes.
For a quick overview of how your database schema might change, please check this thread:
c# - Maker-Checker functionality for asp.net - Stack Overflow[
^]
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