The design of the investment post‐audit process in large organisations: evidence from a survey

Abstract

Focuses on the possible benefits and problems generated by the implementation of a post‐auditing (PA) system. This research work was structured as follows: first, an integrated model for the design of a firm PA system has been elaborated, based on the critical re‐elaboration of specialised literature; an empirical investigation (a survey) has been conducted in a sample of large companies operating in Italy, to analyse the most common configurations of PA systems. The aims were: to understand the behaviour of firms, with respect to the design variables identified in the previous section; to identify common patterns and possible correlationships between the solutions adopted in the different parts of the PA system. The results of the empirical analysis show a substantial alignment between the model and the configuration of PA systems implemented by firms (with some important exceptions), which seem to be influenced to a great extent by the objective with which the PA system has been implemented (project performance control vs learning).

Citation

Azzone, G. and Maccarrone, P. (2001), "The design of the investment post‐audit process in large organisations: evidence from a survey", European Journal of Innovation Management, Vol. 4 No. 2, pp. 73-87. https://doi.org/10.1108/14601060110390567