The phases of an operational audit include all of the following except:
A) plan audit.
B) perform follow-up.
C) report findings to management.
D) accept client.
E) perform audit.

Question

Quizplus · Accepted Answer

Accepting a client is a preliminary step in the overall audit process, particularly relevant to financial audits, rather than a phase of an operational audit specifically. Operational audits focus on evaluating the efficiency and effectiveness of operations, including planning the audit, performing the audit, reporting findings, and performing follow-up.

The Phases of an Operational Audit Include All of the Following