Using Data Envelopment Analysis to examine Operational Auditing Efficiency in Audited Firms
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2012, Vol 1, Issue 0
Abstract
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.
Authors and Affiliations
Yahya Kamyabi, Maryam Salahinejad
Keywords
Related Articles
- EP ID EP637738
- DOI -
- Views 119
- Downloads 0
A Model for Effective Organizational Structure based Approach Amoeboid Model in Kerman Bank Mellat
The purpose of this study was to design an effective organizational structure based on amoebic model approach at Mellat bank branches in Kerman province. The statistical population of this research consisted of 84 manage...
An Investigation of the Effects of Organizational Citizenship Behavior on Customer Satisfaction in the Ministry of Education, Tehran 5th District
Since the prospective companies in today's fiercely competitive space, no choice but to employ strategies that will lead to maximum absorption customers and sell products and services, today, customer satisfaction has be...
Happiness and related factors in infertile women
Infertility could be considered as one of the diseases which cause many psychological problems such as low level of happiness. Beside the direct effects of infertility, other factors could affect the happiness level of t...
Evaluation of Business Intelligence Systems on Organization Performance with Balanced Scorecard Approach
According to the importance of information systems in Today's world particularly the mangers’ need for systems in field of business intelligence and organization performance management, Board information system was desig...
Authority of Jurisprudent in the Islamic Government
The term authority means level of having capability to influence people with level of affectability on them. This capability is gradually intermingled with practice and power of the ruler. At present, authority usually s...