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O KTAV I A N T I , S . E . , M . S . A K . , A K .
OPERATIONAL AUDITING
Operational audits examine and evaluate
systems of internal control and the quality of
performance in carrying out assigned
responsibilities, such functions as marketing,
production, inventory management, etc.
The key to understanding operational auditing is
to understand internal controls.
Exhibit 16-1 illustrates relationship among the
general methods, types, and objectives of
internal controls.
PERFORMANCE AUDITING
Performance audits generally focus on efficiency
and effectiveness, and they require that
performance criteria be established. These
audits depend on the availability of a set of
accepted objectives and goals against which
performance can be evaluated.
COMPLIANCE AUDITING
The objective of these audits is to determine to
what degree an organization conforms to certain
specific requirements of policy, procedures,
standards, or laws and governmental regulations.
Usually, compliance audits require relatively little
initial survey work or review of internal controls,
except to outline precisely what requirements are
being audited.
The work of internal auditors can be helpful to
external auditors in planning these audits and in
assuring conformance to the relevant laws and
regulations prior to those audits
QUALITY AUDITS
Quality audits have become commonplace in many
organizations. Some auditors specialize in quality
audits. Good quality audits require an
understanding of four critical elements of quality
management:
Costumer needs.
The planning, production, and delivery of
product/service attributes intended to meet
costumers needs.
The planning and execution of processes by which
the product/service is produced and delivered.
Process controls, especially over the
product/service attributes related to costumer