New Technical Resource - Factsheet: Operational Auditing

by Tess Borges | Apr 16, 2021
Almost every internal audit can also be an operational audit. Operational audits are distinguished from other types of internal audit by having an objective to review efficiency, effectiveness, economy and ethics (known as the 4Es). They may also have other objectives such as assessing compliance with regulation or testing the controls of an information system, but the direct examination of one or more of the 4Es is what is important.

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