Reporting line

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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.


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.

See also