WASET
    Arash Derakhshanmehr,  The Theoretical Framework of the Necessity of Conducting Operational Auditing in Iran.   journal   = {International Journal of Economics and Management Engineering}, [online]. World Academy of Science, Engineering and Technology.
    August 2012, vol. 68(8). 2099 - 2102
    [viewed 11 May 2024]. Available from: https://publications.waset.org/pdf/12265.