Describe the purpose of an operational audit.... | Filo

Operational audits generally have been conducted by internal auditors and governmental audit agencies but may be performed by certified public accountants. A primary purpose of an operational audit is to provide (1) a means of assurance that internal accounting controls are functioning as planned, (2) a measure of management performance in meeting organizational goals, (3) the results of internal examinations of financial and accounting matters to a company's top-level management, and (4) aid to

Audit Plan Overview, Templates & Examples