Enhance your authority delegation auditing procedures with the best-practice steps included in this sample audit program. This audit program outlines a structured approach to assess whether responsibilities and authorities are clearly defined, communicated and aligned with the organization's goals and regulatory requirements. The document includes various validation procedures that audit teams can customize based on specific engagement needs, helping them to verify the appropriateness of control-related standards and procedures across different departments such as finance, IT and human resources. 

Examples provided within the document help illustrate how to review job descriptions, authority levels for key decisions, and management's approach toward information technology use. This tool is crucial for enhancing accountability through systematic checks on how authority is delegated and responsibilities are assigned, ensuring that all levels of an organization are equipped to effectively carry out their designated roles while adhering to established governance frameworks like COSO.

The following validation procedures are covered in this document: 

• Discuss the review process for a selection of department heads regarding the responsibilities performed by their personnel and the authorities granted. 
• Combine inquiry with observing and examining relevant documents where appropriate to ensure a complete understanding of the process. 
• Ask and observe how the change was communicated and documented where changes to responsibilities or authority have been made. 
• Consider observing the relevant personnel to confirm that changes have been communicated and effected.