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The interviewed auditors invoked the deterrent effect exerted by the VFMA as a decisive factor, but Pollitt and his colleagues acknowledged the immense difficulty of measuring such an effect.
A model to measure the impacts of VFMAs was created using ten elements commonly invoked in the VFMA literature:
What added value did auditees see in the VFMA of their organization?
The VFMA thus appeared to be a relatively powerful driving force behind the changes projected or made in audited organizations.
Nevertheless, the likelihood of a VFMA would seem to have a relatively strong effect on the discipline and rigour with which the potential auditees manage things.
The influence exerted by the VFMA on auditees' management practices
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.
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
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