An operational audit is a type of audit that evaluates an organization's operational activities and processes to identify areas of improvement. The main purpose of an operational audit is to determine whether an organization's activities and resources are being utilized effectively and efficiently in achieving its objectives. The audit provides assurance to management that the organization's operational controls and processes are meeting the desired level and that there are no leaks or deficiencies in the organization's operations. It is also intended to enhance operational management, boost management confidence through an independent review, provide insight to management, and enhance integrity in operations. The operational audit identifies risks, uncovers control breakdowns, ensures compliance with regulations, and improves business operations. It helps to enhance overall performance, minimize waste, reduce costs, and increase productivity and profitability. Overall, the primary purpose of the operational audit is to enhance the organization's efficiency, effectiveness, and ultimately contribute positively to its long-term success.
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