How to cite this paper
Tehrani, R & Ghorbani, A. (2013). Operational auditing versus traditional method: A comparative investigation.Management Science Letters , 3(6), 1805-1814.
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SAMT Publications (In Farsi).
Arbab Soleimani, A., & Nafari, M. (2003). Accounting Principles. Volume I (12th edition), Centre
for Community Research: Accounting and Auditing Organization (In Farsi).
Alvani, S.M. (2002). Public Management (17th edition). Tehran: Ghazal Press (In Farsi).
Operational Auditing Committee of the Audit Organization. (2001). An introduction to operational
auditing. Quarterly of Auditors, 3(10).
Report of Operational Auditing Committee of USA Certified Accountants’ Association Management.
(2006). Operational auditing: efficiency, effectiveness, economic saving.
Supreme Audit Court. (2008). Guidelines for the implementation of performance auditing standards.
1
st ed.
Supreme Audit Court. (2009). Performance auditing and its reporting framework. The Supreme Audit
Court: Technical and Auditing Deputy of Ministries and Public Institutions.