The key difference between decentralisation and delegation are
1. the superior distributing the authority can take back the delegation at his own will, however, in decentralisation a legal action has to be taken.
2. delegation is a legal process while decentralisation is done at the will of the superior.
3. there is transfer of authority in delegation and not the responsibility, while in decentralisation there is a transfer of authority, responsibility and accountability.
Select the correct answer:

A. Both 1 and 2

B. Only 3

C. Both 3 and 1

D. All of the above

Answer: Option C