@article{paperid:1039472, author = {Bagherpour Velashani, Mohammad Ali and M. Jahanbani and S. Zafarzadeh}, title = {Risk Based Internal Audit-An Emperical Model For Implementation}, journal = {Studia i Materiaty}, year = {2012}, volume = {14}, number = {15}, month = {March}, issn = {1733-9758}, pages = {48---58}, numpages = {-106}, keywords = {Internal auditing ;Risk Based Internal Audit}, }