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operational audit - Coggle Diagram
operational audit
PROCESS PART A
meets three stages or phases
phase one: preliminary study
financing
organization
Information gathering
legal framework
operations
phase two: understanding the audited entity
minimal activities to understand the entity
phase three: understanding critical areas
selection of weak areas
basic aspects
internal operational contro
PROCESS PART B
fulfills two stages
phase four: detailed examination
activities
features
conclusion
evidences
phase five: communication of results
written
verbal