The influence exerted by the VFMA on the audited organization's relations with interest groups
Two phenomena can be observed when examining the extent to which the VFMA has influenced relations between the audited organization and the interest groups revolving around it (see Table 7): first, any influence felt has, on average, been minimal.
It would be a mistake to conclude, based solely on the data gathered as part of this research that VFMA reports are of no relevance to interest groups.
Earlier work has shown that VFMA reports have sometimes been used as reference instruments, sometimes as instruments for change, and, finally, as instruments of negotiation.
The data collected thus clearly indicated that VFMA reports were useful to auditees and that they remain in the organizational memory for a certain period of time.
The concrete actions taken by audited managers following a VFMA
Is the VFMA just an operation eliciting empty promises from managers who want to buy peace from auditors, or is it the driving force of important decisions taken by the organizations audited?
From the auditees' perspective, the VFMA was just one event among a host of others.
Based on the data collected (see Table 10), the VFMA does not seem to stray down that path.
Though this impact ranges from minimal to relatively strong, there is clear evidence that for the average manager, the VFMA was a positive experience.
In what state of health did the strong medicine administered by the VFMA auditors leave the management of the organization audited?
Once again, it can be observed that the VFMA did nothing to revolutionize the organizations audited but did, nonetheless, leave a positive imprint in the course of their organizational life.