Accession Number : AD0284900

Title :   EFFECTS OF AUDITING RECORDS: INDIVIDUAL TASK ACCOMPLISHMENT AND ORGANIZATION OBJECTIVES

Corporate Author : OFFICE OF NAVAL RESEARCH WASHINGTON D C

Personal Author(s) : CHURCHILL,N.C. ; COOPER,W.W.

Report Date : DEC 1962

Pagination or Media Count : 1

Abstract : Certain managerial concepts related to auditing, and some of the effects that might be expected of an audit, were examined. Managerial and accounting types of audit were included in order to investigate properties of the corresponding basic audit processes when used as instruments for managerial control relative to (1) specific task performance and (2) over-all organizational requirements. Since the term 'auditing' is broad the area of accounting audits was chosen for an initial study emphasis. This area was also circumscribed further in a variety of ways. For example, aspects such as the types of recommendations that might result from an actual audit were not included in this study. Attention was focussed rather on the basic audit itself--referred to as the audit per se. The study was the first of a series of investigations into the audit process and the use of auditing as an instrument of managerial control. (Author)

Descriptors :   *INDUSTRIAL PSYCHOLOGY, *MANAGEMENT ENGINEERING, BEHAVIOR, CONTROL, QUALITY CONTROL, TEST METHODS

Distribution Statement : APPROVED FOR PUBLIC RELEASE