1 CPE Do you know what “Delegation of Authority” means? Does your company have a Delegation of Authority (DOA) policy?
In this course, you learn the importance of a DOA policy, what it should cover, and how such a policy affects operations across the company, not just Accounts Payable. Recognize the benefits of documenting the approval limits by job title as well as the steps one should take before approving any document. Explore the details that should be supplied when approvals are applied, whether by manual signature, email or through a workflow system. Recommendations for formatting this policy and some tips on managing the content and distribution will also be covered.
Just as important and in some ways related, a company should consider a Segregation of Duties (SOD) policy. For example, should a person who is able to create Purchase Orders also be able to manage the Vendor Master? Reduce the possibility of risk and protect your employees from the appearance of impropriety. Additionally, having a SOD policy may reduce the need for dual approvals or the application of the “Four-eye” rule.
Finally, learn how to weigh the pros and cons when creating and applying these policies in order to reduce delays in processing volumes of small dollar amounts or recurring transactions. Discover what to consider when establishing an acceptable tolerance for price variances, freight billed on invoices, utility costs, etc.
Creating or modifying existing policies can be time consuming but just one small change can save time and reduce risk in the long run.
Learning Objectives
- Identify the responsibilities of an “approver” of any document referring to a monetary value.
- Explore the steps to be taken to create a Delegation of Authority (DOA) policy and recognize what should be included
- Discover the advantages of weighing the pros and cons to determine acceptable exceptions within DOA and Segregation of Duties (SOD) policies.
- Recognize the benefits of communicating policies out to all employees and of making them readily available when needed.
Last updated/reviewed: March 7, 2024
65 Reviews (247 ratings)
Reviews
Anonymous
(VP, WFM and BusTech)
Great overview of considerations when establishing or reviewing Delegation of Authority as well as Segregation of Duties, for any organizational size. Emphasizes the importance of creating/maintaining related policies, which is critical for establishing and communicating a framework, operating protocol, clear expectations, and addressing policy violations.
Patrick Sherlock
(Senior Auditor at Berkshire Bank)
Great overview course of the basics of segregation of duties applied to the accounts payable process. The course provides many examples and situations one might occur, including touching base on shops with limited resources and ways the risk can be combatted. Solid course.
DAN ZOU
(Payroll manager at Sinopro International Resources Inc.)
Delegation of authority shall ensure appropriate segregation of duties to ensure reduced risk for fraud and/or errors based on an assessment of the risk and cost of implementing risk mitigating measures within the stated risk tolerance from the Executive Board.
Anonymous
(Payroll Analyst)
The is a very informative course. The way in which the concepts are presented is helpful and it is easy to understand. The instructor was engaging and was able to keep this interesting. This course could be useful across many levels of an organization.
Anonymous
(Accounting Manager)
Good overview of AP process. I tend to notice those not in accounting do not understand the approval / payment process and just want their vendors paid so that they can receive goods/services. This would be good for all to understand
Anonymous
(Owner)
A course that is beneficial to all those involved in purchasing, accounting, audit, review, etc. It is extremely helpful for all involved to understand the importance of segregation of duties to mitigate risk to an organization.
Tiffany Miller
( at ADP)
This is an excellent refresher course that I would recommend. It is a good suggestion to keep the slide materials for future reference and is also great for recertification of the CPP. I highly recommend this course.
Anonymous
()
Thank you, this course was great. I felt like it covered everything necessary and provided me with the tools to pass the exam at the end. Overall I would recommend this to a colleague.
Anonymous
(Controller)
As a small business controller, we don't have capacity for hiring many people in the accounting department. As such, courses that emphasize segregation of duties are always helpful
Anonymous
(Customer Service Rep)
selected this course because it was different from what I am used to.. Found it interesting, but for a small company, not very reasonable, but I see the training's point of view.
Anonymous
()
very good overview with practical examples that considers simple and more complicated processing environments. The principles are applicable across companies and environments.
Rosie Herren
(Controller at Book and Street)
Excellent and concise, easy to understand presentation. She hit on all the important things I have come across in my career. She is well versed in her field of expertise.
Anonymous
()
This is a well laid out, informative course. It gives a good overview on delegation of authority and segregation of duties. I work in AP so most of it is not new to me.
christle madding
(payroll manager at lippert components)
This course was extremely informative regarding delegation of authority and segregation of duties and set forth a protocol for how levels of approval should be handled.
Anonymous
(Senior Payroll Specialist)
Good information about segragation of duties, it is more than trusting an employee, but protecting the business and the employee with detailed policies.
Anonymous
(Consulting Senior)
The course was well thought out and planned. The instructor also has a soothing, easy to follow voice. The material presented was very relevant.
Antoaneta Tasheva
( at European University Institute)
Good course organization, meaningful use of real-life examples. I have also like the way the chapters were broken down into smaller segments.
Robert Ballinger
(director of finance at Hands On Atlanta)
The course was very informative and easy to follow. I enjoyed the presentation and would recommend this as a refresher course to my peers.
Anonymous
(Consultant)
Good overview of SOD's and why it's very important to have these policies in place, no matter how big or small the company is.
Anonymous
()
Good course and instructor kept it at a good pace. This could apply to other areas besides Accounts Payable, such as Payroll.
Derek Ettinger
( at GP Fund Solutions, LLC)
Course was useful and the content was explained well. However, I felt the course could have been organized/sequenced better.
Anonymous
(Director)
Good overall review of SOD. Its surprising how many companies I audit that do not adhere to basic SOD principles.
Anonymous
(Senior Human Resources Systems Analyst)
I am not an AP person but found this course very helpful in other of areas of the company for compliance control.
Anonymous
(VP of Payoll)
This course was interesting. I didn't apply to my job very much, but I think it is good information if needed.
Tammie Laurito
( at Diocese of St. Petersburg)
Excellent overview regarding the importance of having DOA and SOD policies created, updated, and implemented.
Anonymous
(Corporate Controller)
Great reminder on what to think about with DOA and SOD. The course was easy to follow and well presented.
Natalia Lippold
(Certified Payroll Professional at Trivantus, Inc.)
I found this course very informative. I wanted an overview of SOD and DOA, so this was perfect. Thank you.
Anonymous
()
Thank you very much, it was a great course, very informative, very informative, great learning experience!
Anonymous
()
Although geared towards the AP department, this course was relevant to my area of responsibility. Thanks!
Anonymous
(AP Specialist - Payments Team)
Overall, very helpful course for learning the early steps. Great overview of the SOD & DOA processes.
Anonymous
(Payroll Training Manager)
great job going over the material, .pdf is cryptic without more notes as you listen to the lesson.
Anonymous
(Manager)
Good course and instructor. Detailed overview with good information presented in an efficient way!
Anonymous
()
Very informative session and a refresher too. Thank you for taking the time to put this together!
Anonymous
(Payroll Administrator)
Thank you for sharing this course. I learned a lot about this topic that I didn’t know before.
Anonymous
(CPA)
This course was well prepared and well presented with excellent insights and practical examples.
Anonymous
(PRESIDENT)
Very interesting content but the presenters monotonous voice makes it really hard to stay awake.
Jesus Pineda
(Director - Accounting at AB)
informative information on the importance of delegation of authority and segregation of duties.
Allison Justice
( at ADP)
Very informative and helpful to ensure appropriate SOD are established within an organization.
Anonymous
()
great course would definitely recommend for you to take it. passed the test on the first try
Anonymous
(Director)
The topics covered are well organized and the speaker shared a lot of valuable information.
Anna Poselenova
( at Junior's)
Presentation brings really good points of why DOA should be established in an organization.
KIM MILLER
( at Miller's Mowing & More)
This was an excellent course. It's content is what is applicable to every company. Thanks.
Todd Williamson
( at CPChem)
Well done. Both topics were well covered. I would take another course from this presenter.
Anonymous
()
Great introduction and suggestions for segregation of duties and delegation of authority.
Judith Poli
(Payroll Manager at Odyssey Systems Consulting)
Good solid information presented clearly and excellent slides and sample documents.
Dinita Wilbourn
( at Turnitin, LLC)
This class gives an overview of delegating of authority and segregation of duties.
Anonymous
()
This course was a bit more basic than I thought. However, it was well presented.
Anonymous
()
Great course of importance of delegation of authority and segregation of duties.
Anonymous
()
I enjoyed learning about the delegation of authority and segregation of duties.
Anonymous
(Business Analyst)
The information was provided in a clear manner with very informative slides.
Anonymous
(Payroll and Benefits Manager)
Good course. Important information would definitely recommend.
Thank you!
Anonymous
(Payroll Consultant)
Very very good course - I recommend to anyone - The content was very helpful
Anonymous
(Payroll Manager)
This was a great review of Delegation of Authority and Segregation of Duties
Anonymous
(Functional Analyst)
I really enjoy this instructor's style and thoroughness. Good course.
This is a great course about delegation of duties! Highly recommend!
Wanda McClain
( at NUAF)
Question were a little tricky but overall great information to know
Anonymous
()
Good course with a bit of humor written in to keep me motivated.
Anonymous
(ESR)
Good course. The information flow through very understandably.
Anonymous
(HR Director)
Great reminder of the important of segregation of duties!
Anonymous
()
very thorough treatment of this topic. helpful scenarios
Melissa Embry
( at TDI Fleet Services)
good content, very useful course and kept my attention.
Michelle Vass
( at Peloton)
This class had a lot of information I can use for work.
Anonymous
()
Presenter was thorough and course content appropriate.
Anonymous
(VP)
Very clear information, informative and very helpful.
Paula Neher
(Lead Accountant I at Pioneer Natural Resources)
This course would be great for AP and AP Managers.
Prerequisites
Course Complexity: Foundational
No Advanced Preparation or Prerequisites are needed for this course. However, it is suggested to take the instructor’s other courses titled "Procure to Pay Work Stream" and "Creating an Accounts Payable Documentation Management Policy" prior to taking this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Anne WheelerOwner of CS Process Flows - Consulting and Project Management
About Illumeo
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- Phone: 408-400-3993
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- Av #221, Campbell, CA 95008
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