Operational audits generally have been
conducted by internal and COA auditors, but
may be performed by certified public
accountants. A primary purpose of an
operational audit is to provide:
a. A measure of management
performance in meeting
organizational goals.
b. The results of internal examinations of
financial and accounting matters to a
company's top-level management.
c. Aid to the independent-auditor, who is
conducting the examination of the
financial statements.
d. A means of assurance that internal
accounting controls are functioning as
planned
conducted by internal and COA auditors, but
may be performed by certified public
accountants. A primary purpose of an
operational audit is to provide:
a. A measure of management
performance in meeting
organizational goals.
b. The results of internal examinations of
financial and accounting matters to a
company's top-level management.
c. Aid to the independent-auditor, who is
conducting the examination of the
financial statements.
d. A means of assurance that internal
accounting controls are functioning as
planned