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Operational Audit - Coggle Diagram
Operational Audit
Operational Audit Nature's
thought system
Relationship with Internal Audit
Goals Development
Measuring achievements
Internal Operational Control
Operational audit goals
Evaluations control
Performance Evaluation
Management assitance
The Importance of Operational Audit
because it is the posterior control instrument
about administration in general
The operational audit allows to accelerate the development of the entities towards efficiency, always looking for a continuous improvement of the action plans and procedures
The Operations Auditor
ratings
An accounting history may be desirable, but not
indispensable
Attributes
It must be adaptable and
must have a constructive approach and a lot of business sense
Overall responsibility
To help the management so much
operational as well as the general
Status in the Organization
Have the opportunity to treat the director of operations as equals
It is the independent assessment of all the operations of a company
Operational Audit Needs
By Competition
High Business Management
Operational Audit Process
Characteristics of the Operational Audit Finding
The condition, The critery, The effect, The cause
The Audit Report
Synthesis or summary of the report (Executive Summary)
Introductory information (Introduction)
Results of the Audit (Individual chapters on findings of
audit)
2 more items...
You must include in your report an introduction, in which you will refer to
the background of the entity
explain the characteristics of
the audit carried out and the conclusions and recommendations
Preliminary Study
Understanding of the Audited Entity
Selection of Critical or Weak Areas
It is necessary to reduce the amount of operations or activities of the entity to a number that can reasonably be measured in terms of effectiveness, economy and efficiency
Examine the information collected in the previous stage in order to determine the organization's objectives, policies and rules.
It is to obtain
information about the public entity, body or company