Operational auditing within Australian internal audit departments: Developing a framework
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 2...
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Curtin University
2016
|
| Online Access: | http://hdl.handle.net/20.500.11937/2108 |
| Summary: | 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. |
|---|