Operational auditing

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Operational audit is a systematic review of effectiveness, efficiency and economy of operation. Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities.

In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives.^[1] Operational audit is a more comprehensive form of an Internal audit.

The Institute of Internal Auditors (IIA) defines Operational Audit as a systematic process of evaluating an organization's effectiveness, efficiency and economy of operations under management's control and reporting to appropriate persons the results of the evaluation along with recommendations for improvement; see aside.

• Internal auditing
• Risk-based auditing