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2012

Parulian Silaen

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Full-Text Articles in Social and Behavioral Sciences

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati Dec 2012

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati

Parulian Silaen

The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external, internal and …