Auditing for performance evaluation

Article Abstract:

O. Williamson contends that the internal audit function, because it explores less formal evidence and idiosyncratic byways not typically revealed to outside auditors in organizations, makes organizations' internal auditing superior to auditing contracted out to the open market. A study based on a model of the internal audit function as a scarce resource used to provide incentives shows that the internal audit function produces near first-best solutions in a principal agent model using a fraction of available information. Research reveals that efficiencies of the internal audit function depend on the level of management to which internal auditors report.

Research, Performance, Internal auditing, 'illiamson, O.

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High-tech Olympics: the race is to the swift - and to the lasers, transponders and accelerometers

Article Abstract:

The many electronic measuring devices for the Olympics will no longer just register speed, but also such elements as reaction time, force, and accuracy used by the athletes. The devices include rifle triggers that monitor jerk, and devices which measure in milliseconds the fastest starters in a race.

Usage, Innovations, Column, Statistics, Olympic athletes, Accelerometers, Transponders, Olympics, Electronic measurements, Electronic measurement

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Villa-Lobos: Bachianas Brasileiras no. 3; Momoprecoce

Article Abstract:

por

Sound recordings, Villa-Lobos: Bachianas Brasileiras No. 3; Momoprecoce (Sound recording), Sound Recording Review, A, Villa-Lobos, Heitor, Ashkenazy, Vladimir, Ortiz, Cristina, piano

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