In decentralized organizations, decision-making authority is dispersed to lower levels, regions, divisions, or operating units. This structure often relies on local managers' knowledge of markets, customers, regulations, and operational conditions. Option A is more characteristic of centralized or mechanistic structures, where formal rules and uniform procedures are emphasized. Option B is not generally true because centralized structures can slow decisions due to approval layers. Option C is incorrect because centralized organizations usually retain more control at top management level. Internal auditors evaluating organizational structure should consider whether authority, accountability, reporting lines, and control mechanisms are appropriate for the organization's strategy and risk profile. Therefore, Option D is correct.