Financial Management Authority and Responsibility?

Financial Management Authority and Responsibility?
Authority vs. Responsibility is explained the following paper. Moreover, the paper depicts the links with Cobit RACI chart.

Feltus, C.; Petit, M.; Dubois, E.(2009). ''Strengthening employee's responsibility to enhance governance of IT: COBIT RACI chart case study'' , Proceedings of the first ACM workshop on Information security governance (WISG'09), Chicago, Il, USA.

http://portal.acm.org/citation.cfm?id=1655168.1655174&coll=portal&dl=ACM&type=series&idx=SERIES320&part=series&WantType=Proceedings&title=CCS&CFID=62671076&CFTOKEN=92670385

ISBN 978-1-60558-787-5