Certainly, as the accounting officer at the time, I was responsible for making sure there was a system of controls in place. Those obviously are delegated down into the organization, and specific responsibility was given to the CFO.
There are standard operating procedures. There was training before delegations were provided. There were managers' individual responsibilities to validate the work that was happening with their employees, and then there were sample audits and invoice checks that were done as part of the regular financial management process.