TY  - JOUR
AU  - Vakilifard, H. R.
AU  - Salahinejad, M.
TI  - Introduction and Testing of the Application of a Risk-Based
Model in Operational Auditing
JO  - Future study Management
VL  - 20
IS  - 83
SP  - 33
EP  - 54
PY  - 2009
DO  - 
ER  -