Which of the following principles s shared by both hierarchies and open organizational structures? 1. A superior can delegate the authority to make…

Both hierarchies (traditional organizations with a clear chain of command) and open organizational

structures (flatter, decentralized decision-making models) share certain fundamental management

principles.

Let’s analyze each statement:

A superior can delegate the authority to make decisions but cannot delegate the ultimate

responsibility for the results of those decisions.

Correct. In both hierarchical and open structures, managers can delegate decision-making authority,

but they remain accountable for the outcomes.

IIA Reference: Internal auditors assess governance structures to ensure that accountability remains

with senior management, even when authority is delegated. (IIA Standard 2110: Governance)

A supervisor's span of control should not exceed seven subordinates.

Incorrect. While some management theories suggest an ideal span of control, there is no universal

limit of seven subordinates. The optimal number depends on factors like task complexity and

organizational structure.

Responsibility should be accompanied by adequate authority.

Correct. Employees must have the necessary authority to fulfill their responsibilities effectively,

regardless of the organizational structure.

IIA Reference: The IIA’s guidelines on effective governance and accountability emphasize the need

for clear delegation of authority to ensure operational efficiency. (IIA Practice Guide: Organizational

Governance)

Employees at all levels should be empowered to make decisions.

Incorrect. While this principle applies to open organizational structures, it does not align with

traditional hierarchies, where decision-making authority is concentrated at higher levels.

Thus, the verified answer is A. 1 and 3 only.