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Joseph Hardy Ltd.: Internal Audit for Performance Improvement
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作者 Malcolm Smith 《Journal of Modern Accounting and Auditing》 2012年第10期1428-1436,共9页
This paper features a case study, which looks at the use of financial and non-financial indicators (NFIs) of performance in the monitoring of a production process. It highlights the apparent deficiencies in the use ... This paper features a case study, which looks at the use of financial and non-financial indicators (NFIs) of performance in the monitoring of a production process. It highlights the apparent deficiencies in the use of some indicators and provides opportunities for the implementation of preferred alternatives and for improvements in the organization and evaluation of the production process. 展开更多
关键词 BUDGETING costing internal audit performance management non-financial indicators (nfis)
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