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: | |
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| Format: | Thesis |
| Language: | English |
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Curtin University
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/2108 |
| _version_ | 1848743861115944960 |
|---|---|
| author | Vafaei, Elnaz |
| author_facet | Vafaei, Elnaz |
| author_sort | Vafaei, Elnaz |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T05:52:17Z |
| format | Thesis |
| id | curtin-20.500.11937-2108 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:52:17Z |
| publishDate | 2016 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-21082017-02-20T06:37:29Z Operational auditing within Australian internal audit departments: Developing a framework Vafaei, Elnaz 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. 2016 Thesis http://hdl.handle.net/20.500.11937/2108 en Curtin University fulltext |
| spellingShingle | Vafaei, Elnaz Operational auditing within Australian internal audit departments: Developing a framework |
| title | Operational auditing within Australian internal audit departments: Developing a framework |
| title_full | Operational auditing within Australian internal audit departments: Developing a framework |
| title_fullStr | Operational auditing within Australian internal audit departments: Developing a framework |
| title_full_unstemmed | Operational auditing within Australian internal audit departments: Developing a framework |
| title_short | Operational auditing within Australian internal audit departments: Developing a framework |
| title_sort | operational auditing within australian internal audit departments: developing a framework |
| url | http://hdl.handle.net/20.500.11937/2108 |