System SAP does not allow to post a journal that is not balancing?

According to the implementation of controllers SOX in the company, I need
to verify if the SAP ERP system must like standard functionality not
allow to record documents that are not balanced (debit = credit).
I appreciate its collaboration and I am awaiting its commentaries

Hi
SAP Follows the document principle which means that unless the debit is equal to credit in a document you cant save the document.
This is based on the double entry system of book keeping and in sync with the accounting principles accepted world over.
I hope im clear
Assign points if useful
Regards
Aravind

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