Shohreh, the manager of the accounting department, is going on vacation for two weeks. During a staff meeting, she assigns her accounts to different staff members to handle until she returns, and she gives them the power to answer the clients' questions and solve their problems. What has Shohreh done? 

 She has created risk for the company by assigning tasks to unqualified individuals. 

She has created accountability for the staff accountants.

 She has centralized decision making. 

She has created a decentralized organization. 

She has distributed power in the organization by delegation.