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CORPORATE-GOVERNANCE5 MIN READ

Governance Acronyms That Matter

Select the right governance framework for decision roles, work ownership, assurance, or climate disclosure.

DACI What job is DACI for? Decision roles DACI or RACI? If the pain is a stuck decision, start with DACI. If the pain is task confusion, use RACI. Can internal audit own the remediation since they know the control gap best? A leader blurs Three Lines roles. Your line Audit can advise within limits, but management must own remediation so audit can independently assure the result. Letting audit fix the issue may be efficient now but weakens independence later. It preserves role integrity: first line owns, second line supports and challenges, third line assures. What job is TCFD best…

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