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Author:Biegert, H.
Title:Massnahmen zur Effizienzsteigerung in der Revision
Journal:Zeitschrift Interne Revision
1992 : APR, VOL. 27:2, p.73-86
Index terms:EFFECTIVENESS
EFFICIENCY
Language:ger
Abstract:The author discusses how effectiveness of revisions can be increased, what measures are to be taken. He concludes that beside quantitative elements also qualitative ones are to be included into the evaluation procedure. Revision capacity should not be reduced but the role of revision is to be reorganized.
SCIMA record nr: 110537
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