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Key Objectives of Operational Audits

The document discusses operational audits including defining objectives, key objectives like reviewing activities and processes, and drivers like new rules, poor performance, and changes. Operational audits involve reviewing activities and processes to achieve objectives with support from tools.

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jam lingan
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6 views1 page

Key Objectives of Operational Audits

The document discusses operational audits including defining objectives, key objectives like reviewing activities and processes, and drivers like new rules, poor performance, and changes. Operational audits involve reviewing activities and processes to achieve objectives with support from tools.

Uploaded by

jam lingan
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Introduction

An operational audit involves a review of the activities performed in a program or pocess in the
pursuit of its objectives by individuals who are often supported by a variety of tools

Key Objectives of Operational Audits


Defining the objectives of any engagement is essential as an initial step to put it on the right
footing for success

Without clearly defined, communicated, and understood objectives, all involved are likely to
drift during the course of the review by asking for irrelevant documentation, interviewing
people unnecessarily, examining transactions, and analyzing process characteristics that are
alien to the priorities embraced by the sponsors of the engagement

Drivers of Operational Audit Objectives


New rules
Rules can be stablished internally (e.g. policies or procedures) or externally (e.g new or updated
laws and regulations ) or a combination (e.g. a contract signed by the organization and one or
more external parties

Poor Performance
Ineffciencies, waste, rework, or complaints from

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