These are duties imposed by laws in all relevant jurisdictions. They are generally enforced by government through civil or criminal legal proceedings.
These are optionally defined duties created through the creation of policies, processes, day-to-day behaviors, and written and verbal contracts
Owners defines duties
Owners may define duties directly without going through governance processes.
Board of governors, directors, or other defined duties.
The board of governors, directors, or others may defined duties on behalf of the owners, or in the case of public benefit organizations, the public.
Chief Executive defined duties.
The chief executive may define duties and standards of practice, and these are generally approved by the board or owners.
Auditor and other externally defined duties.
External bodies, such as auditors may create work product that is treated as a duty by the enterprise or as a result of their legal standing.
Line management defined duties.
Line management, through their orders and other mandates, may define duties.