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| Author: | Coulson, B. P. |
| Title: | Control of European Community agricultural expenditure, regulation 4045/89 |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:4, p. 13-22 |
| Index terms: | CONTROL EUROPEAN COMMUNITY AGRICULTURE EXPENDITURE REGULATIONS |
| Language: | eng |
| Abstract: | It is potential of Council Regulation EC 4045/89 (2) to strengthen control at the aggregate level which is the subject of this article. Conceptually, Regulation EC 4045/89 fails to make any connection between the preventive and detectable effects of the inspections and the minimum number of inspections required. There is no acknowledgement that the strength of the correlation between the two is partly dependent upon the ratio of commercially sophisticated to basic claimants which will vary between Member States. |
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