Using Data Envelopment Analysis to Examine Operational Auditing Efficiency in Audited Firms

Yahya Kamyabi; Maryam Salahinejad

Volume 9, Issue 1 , January 2020, , Pages 50-62

  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 ...  Read More