Islamic Azad University, Ayatollah Amoli Branch, Iran


Operational auditing is an independent review including all aspects of an organization and an operational auditor has an overall objective to assess the quality of internal controls including its effectiveness and efficiency of operations, reliability of the financial reporting, and compliance with applicable laws and regulations. Operational auditing determines that to what extent the manager have used the most efficient resources to achieve the most effective results. The aim of the research is to study whether applying risk-based audit have caused to increase the auditing efficiency process in operational auditing. In this research, Data Envelopment Analysis (DEA) technique has been used to measure the efficiency. We can calculate the efficiency by some inputs or outputs in DEA method. To compare the obtained efficiency of operational auditing by DEA, inferential, non-parametric (or distribution free) statistical tests are used. SPSS and LINGO software and Compare Means are used to measure the efficiencies in the research. T-test results for average efficiency comparison have been divided to both model and non-model are input-oriented and show that the risk-based average efficiency is meaningfully more than the non-model state. So it is concluded that applying risk-based auditing model can increase operational auditing efficiency process in output-oriented method.


Arjmandi, R (2006). How to implement operational auditing. Tehran: operational auditing firm. 20,pp: 423-459.

Arjmandi, R (2008). Audit risk management. Tehran: Moein Publication. 15, pp: 178-199.

Bakhtiari, M (2007). Operational Auditing. Accountant Journal. 57, pp: 521-542.

Bostick, l and Luehlifing, M (2007). Auditors Responsibilities Formalized Under SAS 109. CPA Journal. 17, pp: 252-271.

Colbert, J (2000), International and US Standards: error and fraud . Managerial Auditing Journal. 22, pp: 145-185.

Cosserat, G. W (2007). Modern Auditing. John Wiley & Sons, Inc. 42(9): 222-242.

Dittenhofer, M (2001). Performance Auditing in Governments. Journal of Managerial Auditing. 20, pp: 421-445.

Graham, L. and  Messier, W (2006). Audit Risk and Materiality in Conducting an Audit. Journal of Accountancy. 35, pp: 325-352.

GAO D, (2007). Generally Accepted Government Auditing Standards. [online]  . [sep.2007].

Hunton, J. E., Bryant, S. M. and  Bagranoff, N .A (2004). Information Technology Auditing. John Wiley & Sons, Inc

Kreklow, S (2007), Improving organizational performance audits. Journal of government finance review, Apr. 54, pp: 185-201.

Kamyabi, Y., & Devi, S (2011). Outsourcing of accounting functions in the context of SMEs in emerging economies: Transaction cost economics perspective. Australian Journal of Basic and Applied Sciences. 5, pp: 1696-1703.

Kamyabi, Y., & Devi, S (2012). The impact of advisory services on Iranian SME performance: An empirical investigation of the role of professional accountants. S.Afr.J.Bus.Manage. 43, pp: 61-72.

Naidoo, S (2002). Managing Risk and Organizational Performance. Journal of Accounting & Tax Priodicals. 14, pp: 296-321.

Pollitt, C (2006). Performance information for democracy. The Missing Link?, Evaluation, 12, pp: 38-55.

Pickett F (2006). Audit Planning: a Risk- based Approach. John Wiley & Sons, Inc United States General Accounting Office (Government Accountability office).

Whitington, ray. and pany, kurt, (1998). principle of auditing . twehfth edition, mcgrawhill. 27, pp: 579-612.