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Genesis of the Operational Audit - Coggle Diagram
Genesis of the Operational Audit
Definition of Operational Audit
The Operational Audit is the independent assessment of all the operations of
a company, in an objective and systematic analytical way
In summary, the scope of the administrative audit includes
Compliance with policies, plans, procedures, laws and
regulations.
Safeguarding of assets
The reliability and integrity of the information.
An appropriate definition of the operational audit will comprise an assessment independent of all the operations of a company
Nature of the Operational Audit
Thought System
Operational auditing is essentially a way of thinking, a method of focus
Operational Audit characterizes in
operational
Operational auditing is defined by these rules:
Auditors should conduct their jobs personally as a
manager if he had the time
Auditors should assume that they are the owners of the business, that they are owners of benefits, and before recommending a change
Fiancial
Relationship with Internal Audit
The operational audit logically evolves towards the auditor by delegation
initial responsibility for the protection of the interests of the company.
Objectives of the Operational Audit
The different objectives are the following
Control Evaluation
Performance Evaluation
Need for Operational Audit
The operational audit is optional.