Reporting line
1. Organisational structures.
Reporting lines are the directions in which staff members within an organisations report to one another, also identifying whether reporting is through another intermediate individual, or directly to a more senior individual, committee or board.
"[in a matrix organisation] individuals are likely to have dual reporting lines, not just a single reporting line."
Matrix organisation - the Treasurer's Wiki.
2.
Similar structures between different organisations and including external or independent parties.
"The Sarbanes-Oxley Act of 2002 introduced a comprehensive programme of measures designed to curb accounting and control irregularities and to make executives accountable for discrepancies.
Key provisions include... introduction of mechanisms for internal whistle-blowing and for direct reporting of auditors to the audit committee and restrictions on the use of audit firms for non-audit services..."
United States - the Treasurer's Wiki.
