A mechanistic organizational structure is a highly structured, hierarchical, and rigid system with well-defined roles, centralized authority, and formalized processes. It is best suited for stable environments where efficiency and control are priorities.
Highly centralized decision-making
Strict hierarchy and formalized job roles
Low flexibility and innovation
Heavy reliance on formal policies, procedures, and direct supervision
(A) Primary direction of communication tends to be lateral.
Incorrect: Mechanistic structures favor vertical communication (top-down or bottom-up), not lateral (horizontal) communication.
IIA Standard 2110 – Governance emphasizes clear roles and responsibilities, which are strictly followed in mechanistic structures.
(B) Definition of assigned tasks tends to be broad and general.
Incorrect: In a mechanistic structure, tasks are specific, well-defined, and specialized, unlike in an organic structure where roles are more flexible.
COSO ERM – Control Environment highlights well-defined roles in structured environments.
(C) Type of knowledge required tends to be broad and professional.
Incorrect: Mechanistic structures rely on specialized and technical knowledge, not broad, generalized knowledge.
(D) Reliance on self-control tends to be low. (Correct Answer)
Mechanistic structures depend on external control mechanisms like supervision, rules, and formal procedures.
Employees have little autonomy, and self-control is not a primary governance mechanism.
IIA Standard 2200 – Engagement Planning stresses the importance of structure in ensuring compliance, aligning with mechanistic principles.
IIA Standard 2110 – Governance: Defines structured governance mechanisms in hierarchical organizations.
COSO ERM – Control Environment: Emphasizes reliance on formal controls in rigid structures.
GTAG 1 – Information Technology Risks and Controls: Highlights the need for structured controls in mechanistic environments.
Characteristics of a Mechanistic Structure:Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (D) because mechanistic organizations rely heavily on external controls rather than self-regulation.
