Right now Reversal Entries can be posted from the General Ledger Entry table by selecting Process > Reverse Transaction without any approval required. So the General journal batch or line requires approval but any user with access to the Page ID 179 for Reversal Entries can post these reversals without an approval and there isn't an approval system in place which is an oversight for general journal controls.

It would be useful if a workflow could be setup to block reversal entries being posted without first being approved.