I would say yes-if the seal is broken are you now counting each packet . . .what a pain. TC are just like cash. If you would use dual control to count a teller drawer or the vault, then yep, same thing.
In my audit I ran into each branch had there own stash. And the accounting department had no idea of what each branch had. I had a problem with that. I also had a problem that the same person in each of these branches was the same person submitting the report, balancing them monthly and checking new orders in.
Yep, I'm picky about that dual control thing.