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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Prioritizing the Factors Influencing the Development of Operational Audit

Alireza Khalili, Reza Tehrani, Ph.D., Gholamreza Karami, Ph.D., Gholamreza Jandaghi, Ph.D.

Open access

In competitive environments, managers using performance measurement process need to
correctly lead activities in direction of work progress and organization’s objectives and
strategies in a conscious way and to take actions for evaluating the current situation of
organization’s plans and studying performance of every single of their work components for
promotion, and improvement of their effectiveness and efficiency. To effectuate this
imperative, organizations should use operational audit. Considering the above points,
identification of determinants in development of operational audit is considered necessary and
important.
Present research intends to identify and prioritize determinants in development of
operational audit. At length, determinants of operational audit developments were considered
from three individual, environmental and organizational perspectives based on which 27
variables were identified for development of operational audit.
The obtained result from the investigation after statistical analysis suggest that at confidence
interval of 95%, all the identified factors have effect on development of operational audit.

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