operational audit is concerned with the evaluation of systems and controls which ensure that the strategies, goals and objectives of the management are being met. The management cannot simply take the decisions and sit folded hands and wait that the objectives will be achieved. Some activities or operations need to be carried out for materializing decisions into goals. These activities or operations may include recruitment, finance, marketing and production etc. In common Operational auditing is a logical extension of internal auditing which covers the operational areas of the business besides the traditional accounting and financial operations.
Operational Audit is the review of how an organization’s management and its operating procedures are functioning with respect to their effectiveness and efficiency in meeting the common objectives. Operational audit provides a bridge to the higher levels to ensure that the system which was put in operation by the senior management is operating effectively and finding results. Emirates Chartered Accountants Group Dubai provides all kinds of auditing services under United Auditing.
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