Delegation of Authority: A Strategic Internal Audit Tool for Stronger Corporate Governance

Delegation of Authority (DOA) is a strategic governance framework that enables organizational excellence. A Delegation of Authority (DOA) framework, also known as an authority matrix or authorization policy, is a critical instrument of corporate governance as it clearly defines the scope of decision-making powers assigned to individuals and roles across the organization - providing clarity, accountability, and alignment with strategic objectives. A well-designed DOA enhances operational agility, strengthens internal controls, and fosters a culture of empowered leadership.