طراحی و تبیین الگوی پیادهسازی حسابرسی عملیاتی در شرکتهای دولتی ایران

Ardha, N. B. D., Riwajanti, N. I., & Haris, Z. A. (2025). Improvement of Business Process Modeling in Internal Audit Planning at an Indonesian State-Owned Enterprise. Journal of Applied Accounting and Taxation, 10(1), 50-61.

Banai Moghaddam, M. R. (2024). An Analysis of the Executive Barriers to Operational Auditing in the Country from the Perspective of Selected Internal Auditors. Scientific Journal of New Research Approaches in Management and Accounting, 8(28), 1973-1983.

Durmus, C. N., & Gorcun, O. F. (2026). Evaluation of Suitable Accounting and Auditing Firms for SMEs in the Textile Industry with Picture Fuzzy Set-Based Entropy and MARCOS Approach. Journal of Operations Intelligence, 1-22.

Febrianto, F. R., Amyar, F., & Puspitasari, R. (2024). Analysis of Integrated Audit Approach in Auditing Sustainable Energy Development Programs in State-Owned Enterprises. Jurnal Ilmiah Akuntansi Kesatuan, 12(6), 487-498.

Filsaraei, M., Ghomian, M. M., & Angizeh, A. (2023). Statistics of Indicators for Monitoring the Effectiveness and Efficiency of Internal Auditing in Municipalities. Studies in Ethics and Behavior in Accounting and Auditing, 3(4), 81-108. https://doi.org/10.71907/sebaa.2024.2312-1147

Gholami, M., & Zarei, F. (2025). Identifying and Explaining Performance Audit Indicators in the Public Sector Using a Systematic Review. National Conference on Investment for Production with the Transformative Role of Accounting and Management, Meybod. https://civilica.com/doc/2470872

Habashi, N. (2017). Definitions, Concepts, and Models of Performance Auditing. Eighth International Conference on Performance-Based Budgeting, Razi Conference Hall, Tehran.

Hajiha, Z., & Fattahi Bafghi, S. (2025). The Culture of Applying Auditing Standards in Corporate Document Management by Auditors: An Ethnographic Approach. Studies in Ethics and Behavior in Accounting and Auditing, 5(1), 77-94. https://doi.org/10.71907/sebaa.2025.1091

International Organization of Supreme Audit, I. (2019). Performance Audit Standard: International Standards of Supreme Audit Institutions (ISSAI) 3000. https://www.issai.org

Kamyabi, Y., Malekian, E., & Khanlari, M. (2018). Explaining the Components of Performance Auditing in Iran's Public Sector with Emphasis on Environmental Performance. Audit Knowledge, 18(71), 57-76.

Khodabakhshi Parijan, K., & Gerami, A. (2024). Independent Auditors' Assessment of Internal Audit Duties. Studies in Ethics and Behavior in Accounting and Auditing, 4(4), 143-164. https://doi.org/10.71907/sebba.2025.03151121643

Khongmalai, O., & Distanont, A. (2017). Corporate Governance Model in Thai State-Owned Enterprises: Structural Equation Modelling Approach. Corporate Governance: The International Journal of Business in Society, 17(4), 613-628.

Lillis, B., & Szwejczewski, M. (2012). An Exploratory Study of Strategic Operations Audit Methods in Services. International Journal of Operations & Production Management, 32(11), 1306-1336.

Machmud, M., Syamsuddin, S., Sholehah, N. L. H., & Ishak, P. (2021). Operational Audit of the Company's Sales Function E-Commerce Diabeaproject. Jurnal Economic Resource, 4(1).

Mahdian, H., Eghbali Far, N., & Avazadeh, F. (2024). Policy-Making, Designing, and Explaining a New Operational Auditing Model for Improving Auditors' Judgment and Internal Control Quality in Companies Listed on the Tehran Stock Exchange Using a Meta-Synthesis Approach. Contemporary Political and Social Developments of Iran, 3(2), 60-82. https://doi.org/10.30510/pscci.2024.489174.1130

Mashayekhi, B., & Yazdanian, A. (2018). Identifying the Key Elements of Internal Auditing. Accounting and Auditing Review, 25(1), 135-158.

Raaum, R. B., Morgan, S. L., & Waring, G. C. (2017). Performance Auditing: Measuring Inputs, Outputs and Outcomes (3rd ed.).

Sinaga, R. I. H., Achsani, N. A., Fahmi, I., & Wijaya, C. (2023). Development of Risk-Based State-Owned Enterprises Performance Audit Framework to Enhance Company Value. Migration Letters, 20(5), 628-640.

Van Rensburg, J. O. J., & Coetzee, P. (2016). Internal Audit Public Sector Capability: A Case Study. Journal of Public Affairs.

Weets, K. (2008). How Effective Are Performance Audits? A Multiple Case Study within the Local Audit Office of Rotterdam. 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, K.U. Leuven Public Management Institute.

Wibisana, A. W. (2025). Optimizing the Implementation of Compliance Audit Functions in State-Owned Enterprises: An Analysis Through the Lens of Indonesian Corruption Law. Beijing Law Review, 16, 1559.

Wu, Y., Chen, W., & Yan, H. (2024). The Accountability System for Operation and Investment and Audit Quality of State-Owned Enterprises. International Review of Financial Analysis, 96, 103680.

Yaacob, H., & Basiuni, J. (2014). Corporate Governance Model of a State-Owned Enterprise: Evidence from an Asian Emerging Market. Corporate Governance, 14(4), 504-514.

Zhou, B., Siddik, A. B., & Guang-Wen, Z. (2025). RETRACTED: Auditing State-Owned Enterprise through Predictive Analytics and Function Transformation. International Journal of Retail & Distribution Management, 53(5), 1-17.