Delegation of Authority in Practice

Published On:

March 04, 2025

Authored By:

APQC

Public Content:

APQC conducts survey research on delegation of authority policy to help organizations assess the structure, performance, and practice of their finance functions against peers across industries.

We surveyed over 300 professionals to collect their perspective on how delegation of authority policies are structured and how accountability, authority and responsibility are delegated through the policy.

This report summarizes APQC's findings and includes insights from Kelley Pruetz (Principal Research Lead, Finance Management).

Type:

Reports & White Papers

Topics:

Finance and Accounting, Internal controls

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