The operational audit

Author:Lecturer, PhD. Cosmin DOBRIN

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Keywords:operational audit, financial audit, stage of an operational audit

Abstract:
Some authors consider that the operational audit is that which makes the analysis and the improvement of any component of the organization, excepting the financial and accounting system. Moreover, neither the specialised literature, nor the author, uses the same terminology.\r\n\r\nThe operational audit is an administrative audit which reviews and analyzes the systems, processes, structures, human resources, raw materials and financial resources as well as the programs used by different structures.\r\n

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