search query: @indexterm RESOURCE ALLOCATION / total: 426
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Author: | Byrne, T. |
Title: | Optimising the audit resource: the application of quantitative techniques to audit planning in a large multinational company. |
Journal: | Management Accounting (London)
1991 : FEB, VOL. 69:2, p. 34-36 |
Index terms: | AUDITING QUANTITATIVE TECHNIQUES MULTINATIONAL COMPANIES RESOURCE ALLOCATION |
Language: | eng |
Abstract: | The paper deals with the application of quantitative techniques to audit planning in a large multinational firm. The described method controls audits over a wide range of operations, so that measures of risk are considered, the effects of unexpected audits are fully understood and the fixed resource is optimally used. Managers feel that they have been kept perfectly informed during the entire year. |
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