{"id":999980204,"date":"2026-03-09T09:04:09","date_gmt":"2026-03-09T02:04:09","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999980204"},"modified":"2026-06-09T13:42:49","modified_gmt":"2026-06-09T06:42:49","slug":"raci-matrix","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/raci-matrix\/","title":{"rendered":"What is the RACI Accounting Matrix? Delegation and Risk Control Solutions for Businesses"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When data discrepancies occur, is responsibility being &quot;diluted&quot; among departments? When payment processes are delayed, is the bottleneck due to all decisions being concentrated at the CFO&#039;s desk? In the modern financial environment, the RACI matrix is not simply a project management tool, but a core component of the internal control system.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article by Bizzi will help you restructure your authorization matrix from a static Excel model to an automated operating mechanism, ensuring the principle of separation of duties and optimizing capital utilization efficiency.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Ma_tran_RACI_trong_quan_tri_tai_chinh_la_gi\" >What is the RACI matrix in financial management?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Giai_ma_4_vai_tro_R-A-C-I_trong_nghiep_vu_ke_toan\" >Decoding the 4 roles of RACI in accounting practice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Tai_sao_RACI_la_nen_tang_cua_nguyen_tac_Bat_kiem_nhiem\" >Why is RACI the foundation of the principle of separation of roles?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Quy_trinh_5_buoc_xay_dung_ma_tran_phan_quyen_ke_toan\" >The 5-step process for building an accounting authorization matrix.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Ung_dung_RACI_trong_tu_dong_hoa_quy_trinh_P2P\" >RACI application in P2P process automation.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#So_sanh_truc_quan\" >Visual comparison<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Cong_thuc_RACI_Health_Check_danh_gia_hieu_suat_nhan_su\" >The RACI Health Check formula assesses employee performance.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Rui_ro_phap_ly_khi_thiet_lap_sai_ma_tran_RACI\" >Legal risks of incorrectly establishing the RACI matrix.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Tai_mau_ma_tran_RACI_Excel_cho_bo_phan_tai_chinh\" >Download the RACI Excel matrix template for the finance department.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Cau_hoi_thuong_gap_ve_Ma_tran_Phan_quyen_Ke_toan\" >Frequently Asked Questions about the Accounting Authorization Matrix<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#1_Su_khac_biet_cot_loi_giua_Responsible_R_va_Accountable_A_trong_duyet_chi_la_gi\" >1. What is the core difference between Responsible (R) and Accountable (A) in expense approval?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#2_Doanh_nghiep_nho_SME_chi_co_2%E2%80%933_ke_toan_thi_co_can_ma_tran_RACI_khong\" >2. Do small and medium-sized enterprises (SMEs) with only 2-3 accountants need the RACI matrix?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#3_Co_nen_ap_dung_bien_the_RASCI_them_Support_cho_phong_ke_toan\" >3. Should the RASCI variant (with added Support) be applied to the accounting department?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#4_Lam_sao_xu_ly_khi_nguoi_giu_vai_tro_A_CFOKTT_di_cong_tac_hoac_nghi_phep\" >4. How do you handle the situation when the person in role A (CFO\/Chief Accountant) is away on business or leave?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#5_Ma_tran_RACI_co_thay_the_duoc_Ban_mo_ta_cong_viec_JD_khong\" >5. Can the RACI matrix replace a Job Description (JD)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#6_Khi_xay_dung_mau_ma_tran_RACI_nen_thiet_ke_theo_phong_ban_hay_theo_quy_trinh\" >6. When building the RACI matrix model, should it be designed by department or by process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#7_Lam_the_nao_de_do_luong_ma_tran_RACI_co_dang_hoat_dong_hieu_qua\" >7. How can we measure if the RACI matrix is working effectively?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#8_Khi_nao_can_tai_cau_truc_ma_tran_phan_quyen_ke_toan\" >8. When is it necessary to restructure the accounting authorization matrix?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#9_Excel_co_du_de_van_hanh_ma_tran_RACI_khong\" >9. Is Excel sufficient to run RACI matrices?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/raci-matrix\/#Ket_luan_Tu_ma_tran_phan_quyen_tren_giay_den_he_thong_kiem_soat_song\" >Conclusion: From paper-based authorization matrices to live control systems<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ma_tran_RACI_trong_quan_tri_tai_chinh_la_gi\"><\/span><strong>What is the RACI matrix in financial management?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In financial management, assigning responsibility is not simply about &quot;dividing tasks,&quot; but about establishing clear accountability mechanisms for legal and audit risks. <\/span><b>The RACI matrix in finance is a tool for defining the responsibilities of accounting personnel according to four roles: R (Execution), A (Approval), C (Consultation), and I (Notification). This model helps establish clear delegation processes, ensuring compliance and data transparency.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">When asking the question &quot;<\/span><b>What is the RACI matrix?<\/b><span style=\"font-weight: 400;\">&quot;?&quot;, many businesses think of project management tools. However, in finance, RACI has legal implications. This is an assignment mechanism. <\/span><b>Accountability<\/b><span style=\"font-weight: 400;\"> \u2013 ultimate accountability should any wrongdoing occur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The key lies not in the R (Responsible), but in the A (Accountable). The CFO needs RACI to answer a crucial question: &quot;Who is accountable to the tax authorities if this invoice is rejected?&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If missing <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\">The common consequences are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overlapping authority<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is unclear who is ultimately responsible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased risk of internal fraud (fraud)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A golden rule in finance: <\/span><b>Each business operation has only one letter A.<\/b><span style=\"font-weight: 400;\">When two people are &quot;responsible&quot; for a single expense item, in reality, no one is held accountable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To better understand the power of this tool, we need to decipher the details of each RACI role within a specific business process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_ma_4_vai_tro_R-A-C-I_trong_nghiep_vu_ke_toan\"><\/span><strong>Decoding the 4 roles of RACI in accounting practice.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Understanding each role correctly helps avoid the &quot;virtual R&quot; or &quot;figurehead A&quot; situations \u2013 two common loopholes in internal control systems.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In accounting practice, Responsible (R) is the data entry and reconciliation staff; Accountable (A) is the Chief Accountant or CFO who approves payment orders; Consulted (C) is the tax or legal specialist; Informed (I) is the CEO or budget manager who receives the results report.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During the payment process:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R (Responsible)<\/b><span style=\"font-weight: 400;\">: <a href=\"https:\/\/bizzi.vn\/ke-toan-thanh-toan-la-gi\/\">Payment accounting<\/a> perform <a href=\"https:\/\/bizzi.vn\/3-way-matching-la-gi\/\">3-way matching<\/a> Between Purchase Order (PO) \u2013 Grand Prize Receipt (GRN) \u2013 Invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>A (Accountable)<\/b><span style=\"font-weight: 400;\">Payment Authorization Person. This is the person who &quot;holds the money&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C (Consulted)<\/b><span style=\"font-weight: 400;\">Controller or tax specialist checks the validity of VAT and CIT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>I (Informed)<\/b><span style=\"font-weight: 400;\">The purchasing, sales, or budget department receives payment status notifications.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Two common mistakes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly, &quot;Virtual R&quot;: employees only enter data without physically checking the documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, &quot;a puppet&quot;: leaders sign off on numerous documents due to overload without reviewing the files.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Both weaken the effectiveness of <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\">Clearly defining these four roles forms the basis of the most important risk management principle: Separation of roles.<\/span><\/p>\n<figure id=\"attachment_999980205\" aria-describedby=\"caption-attachment-999980205\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980205\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-1.webp\" alt=\"ma-tran-raci\" width=\"1200\" height=\"838\" title=\"\"><figcaption id=\"caption-attachment-999980205\" class=\"wp-caption-text\">The RACI matrix in finance is a tool for defining the responsibilities of accounting personnel according to four roles: R (Execution), A (Approval), C (Consultation), and I (Notification).<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_RACI_la_nen_tang_cua_nguyen_tac_Bat_kiem_nhiem\"><\/span><strong>Why is RACI the foundation of the principle of separation of roles?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In internal control, the Segregation of Duties (SoD) is a vital principle.<\/span><\/p>\n<p><b>The RACI matrix is a tool for enforcing the SoD principle by preventing an individual from simultaneously holding R and A roles within the same process, thus mitigating the risk of embezzlement and internal fraud.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A prime example is a &quot;Ghost Vendor.&quot; When an employee has both the right to create a vendor (R) and the right to approve payments (A), they can:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create fake suppliers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Self-approved payments<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">If not <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> Clearly, the risk of asset loss is very high.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">RACI helps visualize permission conflicts directly on a single dashboard. This is the first step before configuring it on ERP or management software. So how do you build one? <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\"> Accurate and operational?<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_xay_dung_ma_tran_phan_quyen_ke_toan\"><\/span><strong>The 5-step process for building an accounting authorization matrix.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Building RACI is not a theoretical exercise. It&#039;s a strategic decision that directly impacts cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The process of building an accounting authorization matrix consists of 5 steps: (1) Listing the financial transaction categories; (2) Identifying personnel positions; (3) Assigning RACI roles; (4) Checking SoD compliance; (5) Configuring on ERP system or management software.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1: List all business models such as P2P, O2C, R2R, and Tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2: Define roles based on actual job titles (CFO, Chief Accountant, AP, AR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3: Assign RACI and define the Approval Limit. This is where the CFO makes strategic decisions about delegation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4: Review SoD conflicts. Ensure R does not overlap A in the same transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5: Transition from a &quot;paper matrix&quot; to a &quot;digital matrix.&quot; Most businesses fail because they stop at Excel files. When personnel changes, the file isn&#039;t updated in a timely manner.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Step 5 is what determines the success or failure of <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_RACI_trong_tu_dong_hoa_quy_trinh_P2P\"><\/span><strong>RACI application in P2P process automation.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When integrated into the Procure-to-Pay process, RACI&#039;s value becomes most evident.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the P2P automation process, the RACI matrix is transformed into an Approval Workflow. The system automatically assigns the R role to the invoice processing bot and the A role to the manager based on budget limits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Instead of scrambling for signatures, the system routes documents to the right person in role A. The concept of &quot;Dynamic Accountable&quot; allows for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices under 5 million VND: Approved by the department head.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices over 50 million VND: Approved by CFO.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Excel files cannot automatically change this logic.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_truc_quan\"><\/span><b>Visual comparison<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Manual RACI matrix (Excel)<\/b><\/td>\n<td><b>RACI Automation Matrix (Bizzi)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Update<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Static \u2013 manual editing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dynamic \u2013 updates based on role<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Execution<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Based on self-discipline<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mandatory \u2013 Hard Stop<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Control A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Difficult to control limits<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Automatically block over budget<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Audit marks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No history saved.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Save detailed logs.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Risk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Short<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In this model, Bizzi Bot plays the role of a superior R: automatically collecting invoices, checking tax identification numbers (MST), and performing 3D reconciliation. Bizzi Expense helps CFOs configure DOA and control A roles according to the actual budget. The result is clean data and real-time cash flow decision-making capabilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, good delegation alone is not enough. The CFO needs to measure whether the system is creating bottlenecks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_RACI_Health_Check_danh_gia_hieu_suat_nhan_su\"><\/span><strong>The RACI Health Check formula assesses employee performance.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\"> Efficiency must be balanced by the burden of responsibility.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">RACI Health Check is a decentralized matrix health assessment method based on the allocation of roles, avoiding concentrating too many &quot;A&quot;s in one person or too many &quot;R&quot;s in a single task.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accountability Load = (Total number of A roles \/ Total number of tasks) \u00d7 100%<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the CFO holds the 90% A \u2192 Overload.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a Task has two A&#039;s \u2192 Conflict.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there is no R \u2192 Orphan Task.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This provides a quantitative basis for deciding whether to delegate authority or restructure personnel.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_thiet_lap_sai_ma_tran_RACI\"><\/span><strong>Legal risks of incorrectly establishing the RACI matrix.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Error in <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> This not only slows down the process but also entails legal risks. Incorrectly setting up the RACI matrix can lead to violations of accounting regulations, asset losses, and the risk of expense disallowance due to the lack of valid signatures from authorized personnel.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the person who prepared the form (R) signs on behalf of the person who approved it (A), this constitutes document forgery.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Independent auditors will compare the authorization matrix with the list of Authorized Signatures. If there is a discrepancy, the business must provide an explanation. Another serious issue is the lack of an audit trail. Excel files do not save edit history. Meanwhile, automated systems like Bizzi record the entire log: who approved, when, and from which device.<\/span><\/p>\n<figure id=\"attachment_999980208\" aria-describedby=\"caption-attachment-999980208\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980208\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3.avif\" alt=\"ma-tran-raci\" width=\"1200\" height=\"732\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3.avif 2400w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3-300x183.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3-1024x625.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3-768x468.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3-1536x937.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3-2048x1249.jpg 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-3-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980208\" class=\"wp-caption-text\">An effective RACI matrix must balance the workload of responsibilities.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Tai_mau_ma_tran_RACI_Excel_cho_bo_phan_tai_chinh\"><\/span><strong>Download the RACI Excel matrix template for the finance department.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">You can start by building <\/span><b>RACI matrix model<\/b><span style=\"font-weight: 400;\"> Standard for the finance department. <\/span><span style=\"font-weight: 400;\">The sample file includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vertical column: CFO, Chief Accountant, Account Manager, Account Officer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Horizontal rows: P2P, O2C, R2R, Tax<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, Excel should only be used for conceptual purposes. For practical operation, businesses need to configure the system. You can convert this RACI matrix template into an automated browsing flow in Bizzi Expense in just 15 minutes through a real-world configuration demo.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Ma_tran_Phan_quyen_Ke_toan\"><\/span><strong>Frequently Asked Questions about the Accounting Authorization Matrix<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Most CFOs only begin to pay attention to the accounting authorization matrix when an incident occurs: data discrepancies, delayed payments, or audit risks. Below are the most practical questions that finance departments often ask when implementing or restructuring the RACI matrix.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Su_khac_biet_cot_loi_giua_Responsible_R_va_Accountable_A_trong_duyet_chi_la_gi\"><\/span><b>1. What is the core difference between Responsible (R) and Accountable (A) in expense approval?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a fundamental question when conducting research. <\/span><b>What is the RACI matrix?<\/b><span style=\"font-weight: 400;\"> in a financial context.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Responsible (R) is the person who performs the tasks: data entry, invoice verification, document reconciliation, and payment processing. They ensure procedural completeness.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accountable (A) is the person with the final approval authority and is accountable if the transaction violates budget, law, or internal regulations. A assumes the legal risk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common mistakes in <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> To be:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The person in the role of R thinks they are &quot;just following orders&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Person in role A signs off on a large number of applications without checking the content.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In auditing, responsibility will be attributed to the person holding the letter A, not R. Therefore, when designing... <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\">The CFO needs to ensure:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Each transaction has only one letter A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A had enough time and data to make a decision.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If A becomes overloaded, the system will create a &quot;dummy A,&quot; disabling the entire control mechanism.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Doanh_nghiep_nho_SME_chi_co_2%E2%80%933_ke_toan_thi_co_can_ma_tran_RACI_khong\"><\/span><b>2. Do small and medium-sized enterprises (SMEs) with only 2-3 accountants need the RACI matrix?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The answer is yes, and it&#039;s even more necessary than in large businesses. In SMEs, the same person might be responsible for bookkeeping, cash handling, and payments. This is a high-risk environment without it. <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> clear.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Without RACI, the entire P2P process could be in the hands of one person. In SMEs, the goal of <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\"> The goal isn&#039;t to create complexity, but to minimize conflicts of interest. Just ensure the basic principles are met:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cashier \u2260 Bookkeeper<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File creator \u2260 Approver<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even with a small staff, a CFO still needs one. <\/span><b>RACI matrix model<\/b><span style=\"font-weight: 400;\"> Simplify to avoid the risk of internal fraud.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Co_nen_ap_dung_bien_the_RASCI_them_Support_cho_phong_ke_toan\"><\/span><b>3. Should the RASCI variant (with added Support) be applied to the accounting department?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In many cases, RASCI is more suitable than RACI. The S (Support) role is particularly useful in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Month-end Close<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Year-end audit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare consolidated reports<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example, in the closing process, one accountant might hold the primary role of R, but need 1\u20132 people to assist in data collection. Without adding S, the R role would be overloaded.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, CFOs should note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not turn S into a \u201csecond R\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There&#039;s still only one &quot;A&quot; for each item.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The RASCI variant helps <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> More flexibility, but without blurring accountability.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Lam_sao_xu_ly_khi_nguoi_giu_vai_tro_A_CFOKTT_di_cong_tac_hoac_nghi_phep\"><\/span><b>4. How do you handle the situation when the person in role A (CFO\/Chief Accountant) is away on business or leave?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a common bottleneck that causes the payment process to &quot;freeze&quot;. If <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\"> Without a Delegation of Authority (DOA) mechanism, the entire browsing flow will stop when A is absent.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The standard solution includes:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Set up A2 (Accountable backup) according to the limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The regulations clearly specify the validity period of the authorization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record audit trail for all authorized transactions.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">In <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> In modern systems, the letter A doesn&#039;t represent a fixed individual role, but rather a job title and budget allocation. When systems are digitized, the transfer of authority can be done instantly without disrupting the control structure.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Ma_tran_RACI_co_thay_the_duoc_Ban_mo_ta_cong_viec_JD_khong\"><\/span><b>5. Can the RACI matrix replace a Job Description (JD)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Are not.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A JD (Job Description) describes the static duties of a position.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <b>RACI Matrix<\/b><span style=\"font-weight: 400;\"> It describes the dynamic interaction between positions within a specific process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The job description for an accounts payable clerk states: &quot;Check and process invoices.&quot;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> But in <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\">That same job may include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R: Accounts Payable<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C: Tax Inspector<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A: CFO<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">RACI does not replace JD, but clarifies accountability in each transaction. It is an operational tool, not a personnel document.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Khi_xay_dung_mau_ma_tran_RACI_nen_thiet_ke_theo_phong_ban_hay_theo_quy_trinh\"><\/span><b>6. When building the RACI matrix model, should it be designed by department or by process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Designing through a process is always more effective.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many businesses are established. <\/span><b>RACI matrix model<\/b><span style=\"font-weight: 400;\"> by department (Accounting, Purchasing, Sales). This approach can easily lead to a &quot;silo&quot; and miss out on cross-departmental interaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The CFO should design the financial process accordingly:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P2P (Procure-to-Pay)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">O2C (Order-to-Cash)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R2R (Record-to-Report)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Adjustment<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When designing according to a process, <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> This will reflect the actual workflow, rather than the organizational structure.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Lam_the_nao_de_do_luong_ma_tran_RACI_co_dang_hoat_dong_hieu_qua\"><\/span><b>7. How can we measure if the RACI matrix is working effectively?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A CFO can use three key metrics:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">First, Accountability Load: the ratio of A-levels to the total number of tasks performed by an individual. If it exceeds 60\u201370%, the risk of overload is high.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, Approval Cycle Time: the average time from application creation to approval. If it&#039;s too long, the matrix may be creating a bottleneck.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thirdly, Exception Rate: the percentage of transactions returned due to errors. If it&#039;s high, the role R is playing is not effective.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">One <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\"> Good practices not only clearly define responsibilities but also optimize operational efficiency.<\/span><\/p>\n<figure id=\"attachment_999980206\" aria-describedby=\"caption-attachment-999980206\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980206 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-2-e1774437502252.png\" alt=\"ma-tran-raci\" width=\"1024\" height=\"773\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-2-e1774437502252.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-2-e1774437502252-300x226.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-2-e1774437502252-768x580.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/ma-tran-raci-2-e1774437502252-16x12.png 16w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999980206\" class=\"wp-caption-text\">Example of a RACI matrix<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"8_Khi_nao_can_tai_cau_truc_ma_tran_phan_quyen_ke_toan\"><\/span><b>8. When is it necessary to restructure the accounting authorization matrix?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The CFO should review this. <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> when one of the following situations occurs:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses expand their scale or add branches.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizational structure changes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Changes to budget limits<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serious errors discovered in the audit.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">RACI is not a &quot;one-time&quot; document. It&#039;s a living structure that needs updating as the business model changes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"9_Excel_co_du_de_van_hanh_ma_tran_RACI_khong\"><\/span><b>9. Is Excel sufficient to run RACI matrices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Excel is enough for initial design thinking. But not enough for execution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The problem with the Excel file:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no mechanism to block transactions exceeding the limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No audit trail editing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not automatically route files.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As the number of transactions increases, <\/span><b>RACI matrix<\/b><span style=\"font-weight: 400;\"> It needs to be configured into an automated workflow to ensure &quot;System Enforcement&quot; instead of relying on human effort.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_Tu_ma_tran_phan_quyen_tren_giay_den_he_thong_kiem_soat_song\"><\/span><b>Conclusion: From paper-based authorization matrices to live control systems<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understand correctly <\/span><b>What is the RACI matrix?<\/b><span style=\"font-weight: 400;\"> That&#039;s not enough. The real value lies in the transformation. <\/span><b>accounting authorization matrix<\/b><span style=\"font-weight: 400;\"> Converting a static Excel file into a mandatory execution mechanism on the system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For CFOs, this is not just a human resources management tool, but the first line of defense against fraud, losses, and legal risks. When integrated into an automated P2P process, the RACI matrix becomes a real-time cash flow monitoring engine. <\/span><span style=\"font-weight: 400;\">If Excel helps you design your mindset, then a platform like Bizzi helps you execute and protect that mindset with data, audit logs, and automatic budget overrun prevention mechanisms.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of increasing auditing and risk management pressures, standardization and digitalization are crucial. <\/span><b>RACI matrix model<\/b><span style=\"font-weight: 400;\"> It is no longer an option, but a mandatory requirement to ensure the financial sustainability of a business.<\/span><\/p>\n<p><em><strong>To receive a one-on-one consultation on a personalized solution for your business, schedule an appointment here:\u00a0<a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>When data discrepancies occur, is responsibility being &quot;diluted&quot; among departments? When payment processes are delayed,...<\/p>","protected":false},"author":56,"featured_media":999980207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[76,263,84],"tags":[],"class_list":["post-999980204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-nhin-cfo","category-kien-thuc","category-thiet-lap"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999980204"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980204\/revisions"}],"predecessor-version":[{"id":999980362,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980204\/revisions\/999980362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999980207"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999980204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999980204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999980204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}