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Operational Audit - Coggle Diagram
Operational Audit
Genesis of the Operational Audit
The Operational Audit is the independent assessment of all the operations of a company, in an objective and systematic analytical way
Nature of the Operational Audit
Auditors should conduct their jobs personally as a
manager if I had time
Auditors should assume that they are the owners of the business, that they are
owners of profits
Objetivos de la AuditorÃa Operacional
Control Evaluation
Performance Evaluation
Management assistance
The audit process part -B
Phase IV: Detailed Examination of Critical Areas
Phase V: Communication of the Results of an Operational Audit
The Operations Auditor
Attributes
Curiosity
Adaptation
persistence
constructive
Overall responsibility
The following issues are considered
coherence
compliance
Adequacy
effectiveness
Ratings
an accounting history may be desirable, but not
indispensable
The audit process part -A
Phase III: Selection of Critical or Weak Areas
Phase IV: Detailed Examination of Critical Areas
Phase II: Understanding the Audited Entity
Phase V: Communication of Results
Phase I: Preliminary Study