It only really takes front office to make the mistake and middle office (or back office depending on the setup) to not question it for this to occur.
Risk and compliance will of course have controls in place to prevent such an obvious error but as ever, this will just be a ticked box and nothing more. Why would finance affect this? It would be too late by the time they're involved.
I'm tempted just to blame HR.
Useless bags of fucking wind.