search query: @indexterm PROJECT EVALUATION / total: 103
reference: 32 / 103
| Author: | Neale, C. |
| Title: | The benefits derived from post-auditing investment projects |
| Journal: | Omega
1991 : FEB-MAR, VOL. 19:3, p. 113-120 |
| Index terms: | INVESTMENT PROJECTS PROJECT EVALUATION DECISION MAKING PLANNING PROJECT APPRAISAL |
| Language: | eng |
| Abstract: | The paper uses data from 184 UK firms to examine how executives perceive the benefits of post-auditing and how these are related to various characteristics of their post-auditing processes. The results indicate that the nature and extent of post-audit benefits are generally associated with the degree of emphasis placed on the aims of the post-audit procedure, but that benefits are not related to experimental factors. Significant correlations were obtained for both decision-making and control benefits and the extent to which post-audits are viewed as a device for improving decision-quality, planning and the "realism" of investment appraisals. |
SCIMA