In operational auditing,the preliminary survey serves as a guide for the development of the audit program.

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The preliminary survey is a crucial step in operational auditing as it helps to understand the organization's operations and identify areas of risk and potential problems. Based on the preliminary survey, the auditor can develop an audit program that includes the audit objectives, scope, procedures, and timeline. Therefore, the preliminary survey serves as a guide for the development of the audit program.

In Operational Auditing,the Preliminary Survey Serves as a Guide for the Development