Guide to Internal Auditing

Operational audits generally have been conducted by internal auditors and governmental audit agencies but may be performed by certified public accountants. A primary purpose of an operational audit is to provide (1) a means of assurance that internal accounting controls are functioning as planned, (2) a measure of management performance in meeting organizational goals, (3) the results of internal examinations of financial and accounting matters to a company's top-level management, and (4) aid to

Operational Audit: Best Practices Used by the Experts | Process Street | Compliance Operations Platform

Audit Process: 5 Expert Steps for You to Get Your Audit Right | Process Street | Compliance Operations Platform

Stages of the Auditing Process

Piaget's Formal Operational Stage | Overview & Examples