OPERATIONAL AUDITING -THE EXTENSION OF THE INTERNAL AUDIT
Keywords:
operational audit, financial audit, internal audit, efficiency, effectiveness, economy
Abstract
The operational audit can be a valuable tool in the managementinformation system of an organization. Efficient management is a key toany company’s success. Checking and improving the management can beaccomplished through the operational audit. In this article, described the nature of operation audit and the process of conducting it by internal auditor. Moreover, defined the difference of financial and operational audit.
References
1. Alvin A. Arens, Randal J. Elder, Mark S. Beasley. Auditing and Assurance Services: an integrated approach. – 14 ed., 2012. Pages 13-14
2. Chambers, Andrew D. The operational auditing handbook: auditing business and IT processes. —2nd ed. John Wiley & Sons, 2010. Pages 3-5
3. Phillips, Ann W. (2008) ISO 9001:2008 Internal Audits Made Easy Tools, Techniques, and Step-By-Step Guidelines for Successful Internal Audits Third Edition Ann W. Phillips ASQ Quality Press Milwaukee, Wisconsin. Pages 56-57
4. http://www.businessdictionary.com/definition/operational-audit.html
2. Chambers, Andrew D. The operational auditing handbook: auditing business and IT processes. —2nd ed. John Wiley & Sons, 2010. Pages 3-5
3. Phillips, Ann W. (2008) ISO 9001:2008 Internal Audits Made Easy Tools, Techniques, and Step-By-Step Guidelines for Successful Internal Audits Third Edition Ann W. Phillips ASQ Quality Press Milwaukee, Wisconsin. Pages 56-57
4. http://www.businessdictionary.com/definition/operational-audit.html
Published
2023-10-30
How to Cite
Yakubov Matrasul Mavlonberdiyevich. (2023). OPERATIONAL AUDITING -THE EXTENSION OF THE INTERNAL AUDIT. International Journal on Economics, Finance and Sustainable Development, 5(10), 160-163. https://doi.org/10.31149/ijefsd.v5i10.4900
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