It really depends on the companies size and how much time a CEO has to look at such things.
With Home Depot as a receiving manager I knew how much people were spending on purchase orders and how much machine maintenance was costing us and I had responsibility to manage those budgets. If Janet the cleaning lady decided to order 200 bucks in paper towels(Janet we sell paper towels, why the fuck did you buy them from staples at twice the cost!) I’d have to take appropriate action. If Kyle decided to take a reach truck 4 wheeling on the asphalt and we then had to have maintenance replace all the wheels I’d know about it and would be pulling Kyle’s license.
As an operations manager I had access to every aspect of the stores expenses but I’d only be investigating the purchase orders or maintenance costs if they weren’t inline with the budgets, it was the receiving managers job to micro-manage those things and write people up accordingly. I might not have known anything about what Janet or Kyle was doing until the receiving manager was showing me write ups and asking I fire them. I didn’t really have time to to pick apart the how and why’s of each budget. If the purchase orders or machine maintenance was over budget only then would I have to figure out why. If I found the receiving manager was letting abuses happen then she’d be the one with her job on the line.
The store manager had access to everything I did as an operation manager. He’d only be looking at operations expenses if they weren’t meeting budget.
A district manager would have a half dozen stores so she’d only investigate at the store level and so on.
By the time you got to the CEO he’d have no clue what the individual budgets for store 2035 were. He’s looking at the aggregate results of 3500 stores. No way he has time to even look at Janet’s stupid purchase. If someone from upper management like the CEO or Regional manager came to ‘walk’ a store they’d have a cheat sheet with sales figures and expense budgets so they have an idea of that stores individual performances but they wouldn’t have a 60 page daily expense report unless they were really pissed off.
The daily receipts for the Home Depots I were at were about 300 pages a day per store on just the retail purchases. You’d have about 400 pages a day for all expenses. That might only equate to 70 bills per day to be paid. Each payroll day there would be an additional 300-400 paychecks to add on top of that.
The CEO certainly wasn’t reviewing the sum 40million line items per day the company was cutting checks for.
Running my own business, I sign every check so I know exactly what’s going on. It’s a lot easier to keep track when there are only a dozen expenses in a given week.