Prioritizing the Factors Influencing the Development of Operational Audit

In competitive environments, managers using performance measurement process need to correctly lead activities in direction of work progress and organization’s objectives and strategies in a conscious way and to take actions for evaluating the current situation of organization’s plans and studying performance of every single of their work components for promotion, and improvement of their effectiveness and efficiency. To effectuate this imperative, organizations should use operational audit. Considering the above points, identification of determinants in development of operational audit is considered necessary and important. Present research intends to identify and prioritize determinants in development of operational audit. At length, determinants of operational audit developments were considered from three individual, environmental and organizational perspectives based on which 27 variables were identified for development of operational audit. The obtained result from the investigation after statistical analysis suggest that at confidence interval of 95%, all the identified factors have effect on development of operational audit.