search query: @freeterm Investitionsplanung / total: 23
reference: 23 / 23
« previous | next »
| Author: | Neale, C. W. Holmes, D. E. A. |
| Title: | Post-auditing capital projects |
| Journal: | Long Range Planning
1990 : AUG, VOL. 17C - 23:4, p. 88-96 |
| Index terms: | |
| Freeterms: | INVESTITIONSPOLITIK, INVESTITIONSKONTROLLE, INVESTITIONSPLANUNG |
| Language: | eng |
| Abstract: | This article argues the importance of the post-auditing phase in the overall capital system. There are substantial problems with post-auditing which may prevent firms adopting this approach to 'back-checking' investment projects. These problems are discussed but are set in the context of the results of an empirical study, which demonstrate that firms who do post-audit enjoy substantial benefits there from. The authors present a 'check-list' of issues which need to be addressed by an enterprise instigating a post-auditing system. |
« previous | next »
SCIMA