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    Operational auditing within Australian internal audit departments: Developing a framework

    247145_Vafaei, 2016.pdf (1.418Mb)
    Access Status
    Open access
    Authors
    Vafaei, Elnaz
    Date
    2016
    Supervisor
    Prof. Glennda Scully
    Dr Harjinder Singh
    Prof. David Gilchrist
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/2108
    Collection
    • Curtin Theses
    Abstract

    This thesis identifies factors impacting the effective practice of Operational Audit (OA) in Australia within a holistic framework. Initially, a theoretical framework is developed by reviewing the literature and these framework factors are consequently confirmed or modified based on the results of 28 semi-structured interviews. The result from this thesis therefore is a multi-dimensional framework consisting of three constructs that assist organisations, practitioners and regulators in facilitating/improving their effective practice of OA.

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