Tax, Governance and Your Responsibilities
I didn't realise approving that expense had compliance implications.
"A senior manager approves an expense outside his delegation, to help a teammate. The audit picks it up. His protection disappears."
Key concepts
Tax for a manager
You don't need to file tax. You do need to know when an approval has tax implications — contractors, gifts, cross-border.
Delegations & Segregation
What you can approve, what you can't, and which transactions need a second pair of eyes.
Four personal responsibilities
Approve within authority. Code correctly. Submit on time. Never bypass controls — even with good intentions.
Flashcard deck
Tap a card to flip.
Knowledge check
Bypassing a control to help a teammate:
Segregation of duties means:
If you don't know whether something is within your delegation:
Bypassing controls — even with good intentions — removes your protection if something goes wrong.
Questions to ask your finance team
- 1.What expenses am I allowed to approve, and what requires escalation?
- 2.How do I correctly classify a contractor vs. employee engagement?
- 3.What is our delegation of authority matrix?