Delegation of Authority Policy – Governing Financial Decision Making

Published On:

March 20, 2025

Authored By:

APQC

Public Content:

In 2024 APQC surveyed 311 finance professionals to learn more about common ways organizations structure their Delegation of Authority policy and to uncover what practices separate effective DOA policies from ineffective policies.

This infographic discusses who organizations give ultimate control over the DOA, common spending limits dictated in a DOA, and what decisions often fall outside of the standard process.

Type:

Infographics

Topics:

Finance and Accounting, Internal controls

Related Resources

Interactive Internal Controls Tune-Up Diagnostic

Internal Controls Key Benchmarks

Internal Controls Key Benchmarks: Cross-Industry

Delegation of Authority Policy Practices

Why You Should Centralize Your Delegation of Authority Policy

Practices for an Effective Delegation of Authority Policy

Crafting an Effective and Actionable Delegation of Authority Policy

Delegation of Authority in Practice

Summary of Open Standards Benchmarking Measures: Internal Controls

Delegation of Authority Policy Practices: Government/Military Industry

Delegation of Authority Policy Practices: $5 Billion to less than $10 Billion

Delegation of Authority Policy Practices: $10 Billion and Above