Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 30302
The Theoretical Framework of the Necessity of Conducting Operational Auditing in Iran

Authors: Arash Derakhshanmehr

Abstract:

Nowadays, efficiency, effectiveness and economy are regarded as the main objectives of managers and the secret of the continuity of an organization in competing economy. In such competing settings, it is essential that the management of an organization has not been neglected and been obliged to identify quickly the opportunities for improving the operation of organization and remove the shortcomings of their managed system in order to use the opportunities for development. Operational auditing is a useful tool for system adjustment and leading an organization toward its objectives. Operational auditing is indeed a viewpoint which identifies the causes of insufficiencies, weaknesses and deficiencies of system and plans to eliminate them. Operational auditing is useful in the effectiveness and optimization of executive managers- decisions and increasing the efficiency and economy of their performance in the future and prevents the waste and incorrect use of resources. Evidence shows that operational auditing is used at a limited level in Iran. This matter raises some questions like the following ones in the minds. Why do a limited number of corporations use operational auditing? Which factors can guarantee its full implementation? What obstacles are there in its implementation? The purpose of this article is to determine executive objectives, the operation domain of operational auditing, the components of operational auditing and the executive obstacles to operational auditing in Iran.

Keywords: Iran, Operational Auditing

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1078867

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1191

References:


[1] Australian National Audit Office (ANAO), Australian Government Department of Finance and Administration and the Australian National Audit Office, Canberra,2008
[2] Azad, Ali N, Operational Auditing in US Colleges and Universities, Managerial Auditing Journal,1994.
[3] Bagherpour.Lashani, M.A. Jahanbani, M. Zafarzadh, S , A new viewpoint to objectives, and the process of implementing auditing performances, quarterly periodical of official accountant,2011.
[4] BaniFatemehKashi, M.R, Acquainting with some basic operational concepts,2004.
[5] Drucker , M , The Importance of Internal Auditing for Higher Educational Administration. The Internal Auditor,1975.
[6] Karbassi, H. Pourkarim, Y. Abbassi, M.R Developing auditing performance and improving management in state sector,2011.
[7] Pollitt ,ch& h ,summa, Performance Audit and Public Management Reform, University of Vermont,1997.
[8] Rahimian, N.A ,Operational auditing, an instrument for responding and assisting management, auditing opinion, 2003.
[9] Rider, H ,A Guide to Operational Auditing Society, Mohaymni, M. AbdollahPour,M. Translator and author,2001.
[10] Rowan Jones &M.W.Pendlebury, Public Sector Accounting, ,1992.
[11] ShabahangR, Auditing of Management performance,1994.
[12] Saffar, M.j, Operational Auditing, Operational audit report committee, Assembly of official accountants in America,1998.
[13] Stephen A. Trodden, The Objectives and Performance of Performance Auditing: The Perspective of United States Inspector-Corneal,1996.
[14] United States General Accounting Office (GAO), Causal Analysis: A Method to Identify and Test Cause and Effect Relationships in Program Evaluation,1982