Process of

Operational Audit

PRESENTED BY
Katrisha Gutierrez
 IT IS A FUTURE ORIENTED,
What is an SYSTEMATIC, AND INDEPENDENT
EVALUATION OF ORGANIZATIONAL

Operational ACTIVITIES. FINANCIAL DATA MAY BE

USED, BUT THE PRIMARY SOURCES OF
EVIDENCE ARE THE OPERATIONAL
Audit? POLICIES AND ACHIEVEMENTS ARE
RELATED TO ORGANIZATIONAL
OBJECTIVES.
 Here are some of the most common
outcomes of an operational audit.

1. Maximize Efficiency

2. Understand certain risks

3. Fine-tune Internal Controls

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DETERMINE PLAN THE AUDIT CONDUCT THE

THE AUTHOR PROCESS AUDIT
Operational
Auditing 4 5

Process REPORT AUDIT

FINDINGS
PERFORM A
FOLLOW-UP
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