The benefits derived from post-auditing investment projects

Cw Neale

Omega, 1991, vol. 19, issue 2-3, 113-120

Abstract: This paper reveals the prevalence of post-auditing procedures among UK firms and reports the benefits which managers attribute to post-auditing. It also examines how the benefits derived from the post-audit process are associated with the various characteristics of the process itself, and with the firm's experience and environment. Broadly, it develops and tests the proposition that the benefits enjoyed from post-auditing are related to the way the process is structured (which itself is a function of experiential factors) and to the role which the firm requires the post-audit to perform.

Keywords: project; appraisal; project; control; post-auditing; capital; budgeting; systems (search for similar items in EconPapers)
Date: 1991
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