| Tekijä: | Hofmann, G. |
| Otsikko: | Das Interne Kontrollsystem (IKS) Zur Kontrolle der Risikolage unter Kostengesichtspunkten (The internal control system. How to reduce the risk of faulty product under cost considerations) |
| Lehti: | Betriebswirtschaft
1989 : VOL. 38:7, p. 341-344 |
| Asiasana: | INTERNAL CONTROL COSTS |
| Kieli: | ger |
| Tiivistelmä: | Controllers try always to control more than is absolutely necessary. The cost spent on controlling must be commensurate to the risk of default and the loss of income caused by it. A graphical representation of the model of control intensity is given with a numerical example. |
SCIMA