Management advisory

Decision rights and internal control

We clarify who can decide, which checks are needed and how leadership learns about exceptions.

Discuss the scope ↗

When policies exist mainly on paper

Exceptions are approved verbally, ownership is unclear and checks overlap. We design controls around a risk and a specific management action.

What you receive

Management authority matrix
Risk and control procedure register
Exception approval and escalation rules
Evidence and management reporting requirements

How we work

How we approach this question

01
Identify critical decisions
Review procurement, contractual commitments, access and other agreed areas of risk.
Decision and risk map
02
Design the controls
Specify owners, frequency, evidence and the action to take when a deviation is found.
Control procedure matrix
03
Walk through the practice
Test selected scenarios with the team and refine rules before embedding them in policies and systems.
Control implementation plan