The Operational Audit Between Than and Now
Author:
PhD. Cosmin DOBRIN
JEL:
DOI:
Keywords:
operational audit, work plan, psycho-social projection, political design, participative diagnosis, organizational change
Abstract:
On of the first nuances which should exist before showing in details the analysis of the operational audit is to clearly define the type or the prospective actions which can group this kind of audit in the existing organizations.\r\n\r\nThere are three basic methods for action:\r\n1. When the operational audit activity is used for the purpose of developing the audited institutions units. This model asks the auditor to start his/her activity immediately after producing the organizational development of the audited company. It is an action which occurs after the organizational changed. It makes an analysis of structure, procedures etc. and of the materiality of the programs results in comparison with predefined resources. If the auditor meets differences between the real situation and the results of his/her work, this will lad to a series of changes.\r\n2. When the operational audit is an activity to help and support the entities under an organizational change process. When an entity considers that its organizational system is not the most appropriate in order to answer to the technical and social exigencies, or is not prepared enough to find the roots of its problems and, consequently, in order to find solutions, ask a specialized entity to give advises in its organizational change process.\r\nThe third model is a combination of the above mentioned:\r\n3. When a control entity combines the audit actions on the entity development with the support and advice activities concerning the transformational processes. This double line of action is currently often met.\r\n