search query: @indexterm AUDITORS / total: 514
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| Author: | Holmblad Brunsson, K. |
| Title: | Procedur på procedur - extern granskning av interna förhållanden i organisationer |
| Journal: | Nordiske organisasjons studier
2005 : VOL 7:1, p. 56-82 |
| Index terms: | Organizations Auditors |
| Language: | swe |
| Abstract: | In this article, it is argued that auditors (hereafter as: auds.) rely heavily on procedures (here as: p-ds). Auds. engage in p-ds. of little interest to decision-makers within the audited organizations, thereby avoiding conflicts of authority and responsibility. In addition, auds. follow p-ds. when carrying out their work. They are appointed through p-ds. Such p-ds. help manifest the activities and existence of auds. It is concluded that auditing may be loosely coupled to performance, and may if fact, strenghten organization boundaries (original in Swedish). |
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