The Primary Difference Between Operational Auditing and Financial Auditing Is

question 75

Multiple Choice

The primary difference between operational auditing and financial auditing is that in operational auditing

• A) The operational auditor is not concerned with whether the audited activity is generating information in compliance with financial accounting standards.
• B) The operational auditor is seeking to help management use resources in the most effective manner possible.
• C) The operational auditor starts with the financial statements of an activity being audited and works backward to the basic processes involved in producing them.
• D) The operational auditor can use analytical skills and tools that are not necessary in financial auditing.

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Definitions:

Balance-Scale Problem

A psychological task used to study the development of children's understanding of balance and the principles of weight and leverage.

Siegler's First Rule

A principle or guideline proposed by psychologist Robert Siegler, though without additional context, the specific rule cannot be described.

Weights

Weights refer to objects used for resistance training, designed to help increase muscle strength, endurance, and size.

Problem Solving Strategies

Techniques or methods applied to identify solutions to complex or challenging situations.