Probably multisig.
Multisig is when M of N (2 out of 3, or 3 out of 5, or anything, like 2 out of 10, for example) signatures are required in order to spend. In your example, there may be a Monero wallet with several private keys associated with it. Perhaps management's/ownership's plan is for requiring at least two signatures per transaction. How it will probably work is that one of the signers would initiate the transaction, and then the transaction would need to be signed by another private key holder before the transaction would be valid and broadcast to the network.
There are many interesting things that can be done with multisig. For example, perhaps a small company requires three signatures, and the owner holds three keys. But there may be several other individuals also holding a key, in which case they can only create a legitimate transaction among themselves if at least three non-owners agree. This brings risk, but also accountability*.
Monero doesn't currently support multisig, as of the beginning of 2017, but it is under development. The 'holdup' was RingCT, whose implementation needed to be finalized first, before work could progress with multisig.
Update: Monero implemented (M-1)/M multisig first later in 2017, and then added M/N multisig in 2018.
*The accountability aspect is tricky. In an example where a multisig account (a) is set up with six private keys, (b) requires three signatures, (c) the owner owns three of the keys, and (d) three trusted employees each own the other three keys, there would be no way to tell whether the owner signed with her three keys or the trusted employees signed with their three keys.