The Primary Difference Between Operational Auditing and Financial Auditing Is

question 21

Multiple Choice

The primary difference between operational auditing and financial auditing is that in operational auditing,the auditor

• A) Is concerned only with the audited activity's adherence to company policy and procedures.
• B) Is seeking to help management use resources in the most effective manner possible.
• C) Starts the process with the financial statements of an activity being audited and works backward to the basic processes involved in producing them.
• D) Can use analytical skills and tools that are not necessary in financial auditing.

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Definitions:

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