Why you should use an audit checklist to conduct your operational audit?

An Audit Checklist is necessary for the conduct of an operational audit because it

is a tool that contains all the steps necessary to carry out an audit procedure. It will also
maximize assurance for the internal audit checks, by reducing human error. A
completed checklist provides objective evidence that the audit was performed.
It can also assist an auditor to perform better during the audit process. By using audit
checklists, auditors can increase the efficiency, productivity and effectiveness of the
auditing processes. It promotes planning for the audit whilst ensuring a consistent audit
approach. Checklists help to ensure that an audit is conducted in a systematic and
comprehensive manner and that adequate evidence is obtained. It can also provide
structure and continuity to an audit and can ensure that the audit scope is being
followed. Checklists can be used as an information base for planning future audits.