The CFO’s Guide to an Effective Delegation of Authority Policy

Published On:

April 29, 2025

Authored By:

APQC

Public Content:

Delegation of authority (DOA) policies provide a framework for making many of an organization’s most important financial decisions. When the DOA policy is poor or confusing, organizations are at greater risk for errors or fraudulent activity, compliance violations, and a confused decision making environment. This article provides guidance for how CFOs can build a decision making environment marked by trust, transparency, and accountability.

Type:

Articles

Topics:

Finance and Accounting, Auditing, Internal controls

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