Practitioner's Perspective
http://www.sinicom.com/Sub%20Pages/pubs/articles/article51.htm

Sinickas, Angela D.
Sinickas Communications
2003

Abstract:

The biggest challenge for auditors is to make sure that they're measuring the right things. All too often communicators measure only their outputs—the messages and channels they're producing—without connecting them to the outcomes of using these outputs.