IIA-CIA-Part3 Exam - Question 147

A decentralized organizational structure allows for decision-making authority to be distributed among various levels and departments within the organization. This structure can lead to a larger talent pool because it empowers more employees to lead and make decisions, fostering a culture where talent and leadership can be developed at various levels. Centralization, on the other hand, tends to concentrate decision-making at the top, potentially limiting the opportunities for individuals lower in the hierarchy to contribute significantly to leadership and decision-making processes.