haku: @author Neale, C. W. / yhteensä: 10
viite: 4 / 10
Tekijä: | Neale, C. W. Holmes, D. E. A. |
Otsikko: | Post-auditing capital projects |
Lehti: | Long Range Planning
1990 : AUG, VOL. 17C - 23:4, p. 88-96 |
Asiasana: | |
Vapaa asiasana: | INVESTITIONSPOLITIK, INVESTITIONSKONTROLLE, INVESTITIONSPLANUNG |
Kieli: | eng |
Tiivistelmä: | This article argues the importance of the post-auditing phase in the overall capital system. There are substantial problems with post-auditing which may prevent firms adopting this approach to 'back-checking' investment projects. These problems are discussed but are set in the context of the results of an empirical study, which demonstrate that firms who do post-audit enjoy substantial benefits there from. The authors present a 'check-list' of issues which need to be addressed by an enterprise instigating a post-auditing system. |
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