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Course Outline:
I. Prelims
1. Introduction to business and auditing research
2. Development and formulation of research
3. Reviewing the related literature and studies
4. Formulating the conceptual/theoretical
framework and research paradigm
II. Midterms
1. Formulating the hypothesis and assumptions of
the study
2. Designing the research methodology
Review and editing of auditing research proposal in
preparation for the proposal defense
III. Finals
1. Actual data gathering
2. Research data processing
3. Analysis and interpretation of data
4. Writing the summary, conclusions and
A careful, critical, disciplined inquiry varying in
technique and method according to the nature and
conditions of the problem identified, directed toward
the clarification or resolution of a problem.
It is the systematic search for pertinent information on
a specific topic or problem
The process of gathering data or information to solve a
particular or specific problem in a scientific manner
It is a purposive, systematic and scientific process of
gathering, analyzing, classifying, organizing, presenting
and interpreting data for the solution of a problem, for
prediction, for intervention, for discovery of truth, or for
the expansion or verification of existing knowledge, all
for the preservation and improvement of the quality of
human life.
Progress of Research
1. To discover new facts about existing phenomenon
2. To find answers to problems which are only partially
solved by existing method or information
3. Improve existing techniques develop in new
instruments or products
4. To discover previously unrecognized substances or
5. To provide basis for DM (decision making) in business
industry, education, government and in other
6. To satisfy the researchers curiosity
7. To find answers to queries by means of scientific
8. To improve education practices for raising the quality of
school products
9. To provide health and prolong life
10. To provide man with more of his basic needs
11. To make work, travel and communication faster, easier
and more comfortable
Phenomenon unusual, absurd, difficult to understand
Characteristics of a good research
1. Research gathers new knowledge or data from primary
or firsthand sources
2. Research is expert, systematic, and accurate
3. Research is logical and objective, applying every
possible test to verify the data collected and the
procedure employed
4. Research endeavors to organize data in qualitative
5. Research is carefully recorded and reported

Controlled (variable)
Empirical (based on observation)
Objective, unbiased, logical
Employs hypothesis (temporary answer)
Quantitative or statistical method
Original work
Done by an expert
Accurate investigation, observation and description
Kinds and classification of research
1. According to purpose
a. Predictive or pragmatic research
Determine the future operations of the
variable under investigation

b. Directive research
Determines what should be done based on
the findings
c. Illuminative research
Concerned with the interaction of
components of the variable
2. According to goal
a. Basic or pure research
Development of theories or principles
b. Applied research
Application of the results of pure research
3. According to level of investigation
a. Exploratory
b. Descriptive
c. Experimental
4. According to the type of analysis
a. Analytic approach
Attempts to identify and isolate the
components of the research situation
b. Holistic approach
Designs with the total situation, focusing
attention on the system first and then on
its internal relationship
5. According to choice of answers to problems
a. Evaluation approach
Focus-finding on identifying a more
suitable instrument or process
b. Developmental approach
All possible courses of action are specified
Best & Most - Advantageous
6. According to statistical content
a. Quantitative or statistical
b. Non-quantitative
7. According to time element
*3 Major Type of Research
a. Historical
b. Descriptive
c. Experimental
The Research Problem
Any significant, perplexing and challenging situation,
real or artificial, the solution of which requires reflective
A perplexing situation after it has been translated into
question or series of questions that help determine the
direction of subsequent inquiry
Elements of Research Problem
1. Aim or purpose of the problem for investigation
2. The subject matter or topic to be investigated
3. The place or locale where the research is to be
4. The period or time of the study during which data are to
be collected
5. Population or universe from whom the data to be
Example: To determine the status of teaching in Internal
Auditing of the Far Eastern University for the school year
1. To determine the status
2. Teaching in Internal Auditing
3. Far Eastern University
4. School year 2014-2015
5. Students, faculty, administration of IABF
The example statement is a a sufficient topic since it has
all the elements.
Guidelines in the selection of a research problem/topic
1. The topic must be chosen by the researcher himself
2. It must be within the interest of the research
3. It must be within the specialization of the researcher
4. It must be within the competence of the researcher to
5. It is researchable and manageable
a. Data are available and accessible
b. Data must meet the standards of accuracy,
objectivity, and verifiability
c. Answers to the specific question
6. It can be completed within a reasonable period of time
7. It is significant, important, relevant to the present time
and situation
8. The results are practiceable and implementable
9. It must contribute to the fund of human knowledge
Related Literature and Studies
Related literature is composed of discussions of facts and
principles to which the present study is related.
These materials are classified
1. Local
2. Foreign
Related studies are studies, inquiries of investigators already
conducted to which the present proposed study is related or has
some bearing or similarity. They are usually unpublished
materials such as manuscripts, thesis and dissertations.
Importance, purposes and functions of RLS
1. Guides the researcher in searching for or selecting topic
2. Helps the investigator understand his topic better
3. Ensures that there will be no duplication of other
4. Helps the researcher in locating more sources of
related information
5. Helps and guides the researcher in making comparison
between his findings with the findings of other
researchers or similar studies with the end of view
formulating generalizations or principles which are
contributions of the study to the fund of knowledge
Characteristics of RLS
1. The surveyed materials must be as recent as possible
2. Materials reviewed must be objective and unbiased
3. Materials surveyed must be relevant to the study
4. Surveyed materials must have been based upon
genuinely original and true facts or data to make them
valid and reliable
5. Reviewed materials must not be too few or too many

Sources of RLS
1. Books, encyclopedia, almanac and other reference
2. Articles published in professional journal, magazines
and periodicals, newspaper and other publications
3. Manuscripts, monographs, memoirs, speeches, letter
and diaries
4. Constitutions, laws and statutes of the land
5. Bulletins, circulars, order emanating from government
offices and departments
6. Record of schools
7. Reports from schools
8. Official reports of all kinds
Where to locate sources of RLS
1. Libraries (government, school or private)
2. Government or private offices
3. The National Library
4. The library of CHED/DEPed
Business Research
1. FS Feasibility study
Study on product or service that an
organization is planning to offer
Still not operational; still a proposal
2. BP Business Plan
Already existing (operational)
Determines appropriate strategy to enhance
3. CS Corporation Strategies
4. IS Industry Study
Trends in the industry
5. BS Basic Research
Theories in the business
Ex. Systems, methods, process you are trying to
6. CS Case Study
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