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operational audit - Coggle Diagram
operational audit
the operational audit process part B
new problems
phase V
integrity, constructive tone.
the audit report
phase IV
evaluate the possible findings that exist in theselected area.
genesis of the operational audit
definition
independent assessment of all operationsof a company.
objectives
control evaluation-evaluation ofperformance-attendance toaddress
need
-bycompetence-fordischargeaddressbusines
nature
-system ofthought-relation withinternal audit
the operational audit process part A
phase I
compilation of theinformationorganization
phase III
basicsinternal controloperational.
phase II
understanding of the audited entity
planning and scheduling the audit
is carried out progressively
the operations auditor
ratings
the most important thing is the expert knowledge of theauditor on the evaluation of control
Overall responsibility
observe professional standards
attributes
persistence, adaptability and business sense
status in the organization
inadequate status creates big problemsto achieve a corrective action of the report ofaudit