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The Effects of discontinuous change on latent errors in organizations : the moderating role of risk

Recurso electrónico / electronic resource
MAP20071504830
Ramanujam, Rangaraj
The Effects of discontinuous change on latent errors in organizations : the moderating role of risk / Rangaraj Ramanujam
Internal audit data of operations in a financial institution were used to examine the effects of discontinuous change and work-inherent risk on latent errors, defined here as potentially consequential deviations from procedures and policies. Results show that discontinuous change increases latent errors and that this increase varies with the level of risk. Implications for organizational research on errors and reliability are discussed
En: Academy of management journal. - New York. - Vol. 46, nº 5, October 2003 ; p. 608-617
1. Entidades financieras . 2. Gerencia de riesgos . 3. Organizaciones . 4. Auditoría interna . 5. Control de cambios . 6. Control de riesgos . 7. Control de entidades financieras . I. Título.