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Keywords:  Operational audit
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Journal Articles
Managerial Auditing Journal (2003) 18 (5): 374–386.
Published: 01 July 2003
... of directors Operational audit Value‐for‐money audit Rail transport USA As Chandler (1997) establishes in The Visible Hand, the railroads were America’s first modern businesses. The Baltimore and Ohio (B&O), formed in 1827, was an early, if not the earliest, U.S. railroad (both Dilts...

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