A primary purpose of operational auditing standards is to provide:
A)A means of assurance that internal control is operating effectively.
B)Aid to the independent auditor in conducting the audit of financial statements.
C)The results of internal examinations of financial and accounting matters to the company's top-level management.
D)A measure of management performance in meeting organizational goals.

Question

Quizplus · Accepted Answer

Operational auditing standards primarily aim to evaluate management's performance in achieving organizational goals. They focus on the effectiveness and efficiency of operations, including the evaluation of internal controls as a part of this process, but their primary purpose is to assess how well management is meeting the organization's objectives.

A Primary Purpose of Operational Auditing Standards Is to Provide