List of Articles حسابرسی عملیاتی Open Access Article Abstract Page Full-Text 1 - Introduction and Testing of the Application of a Risk-Based Model in Operational Auditing H. R. Vakilifard M. Salahinejad Open Access Article Abstract Page Full-Text 2 - Administrative barriers to the development of operational audit point of view of management audit institutions in Iran کیهان Maham فرزانه Heidarpor S.A Hoseini