What is delegation of authority?
It refers to the division of labour and decision-making responsibility to individuals within an organisation.
It provides clear guidance as to who is allowed to make decisions about what.
Establishing a delegation of authority framework in your organisation can be transformative; decisions are made with ease and staff are clear on their responsibilities.
Such a framework doesn’t have to be complex, in fact, the simpler the better. It should be unambiguous and easy to follow for all staff concerned.
A delegations of authority matrix or framework is a critical component of an internal control system. It is best implemented with a corresponding policy that sets the organisation’s commitment to internal control and the effective application of delegations of authority.
