Control triggers: a control concept come of age

Abstract

Describes control triggers as signals which initiate the right activity to occur at the right time in a process, and discusses them as a previously unrecognized category of internal control methods. Argues that, unlike traditional control mechanisms, control triggers are not dependent on the beaurocracies which world‐class companies are now dismantling. Asserts that while control triggers are important to the control and application of all organizational processes, they are particularly critical to the application of world‐class management practices, affecting the reliability, efficiency and effectiveness of an organization’s operations.

Citation

Nelson, I.T. and Ratliff, R.L. (1996), "Control triggers: a control concept come of age", Managerial Auditing Journal, Vol. 11 No. 4, pp. 32-38. https://doi.org/10.1108/02686909610120028