2.1.1: Authority Protocols

• Authority protocols generally refer to two areas

  • Who has the authority to "sign-off" certain tasks
  • Who has responsibility for a particular decisions
• These authority protocols are generally reflected in the organisational structure of a business


  • Authority can be passed down the chain of command as less senior staff are empowered, e.g. managers authorising payments to suppliers
  • Authority and responsibility is passed up to staff at a higher level in the organisation e.g. a complaint that has escalated to a manager
• The Need for Authority Protocols

  • Senior staff can concentrate on strategic issues, rather than administration
  • The risk of fraud is reduced as payments require authorisation by a manager
  • It can motivate less senior staff, whilst limiting the risk to the business