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DEFINITION OF OPERATIONAL AUDITING
Potential Characteristics Associated with
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adequacy ascer attestation audit report auditing are synonyms auditing techniques audits appear audits performed broad standards cial communication theory consensus definition data in Table employee development exercised in performing external favors the Strongly financial and operational financial audit financial data four years equals functional areas independence in terms internal audit staff internal auditing terminology internal auditor interviewees indicated levels of management lower-level management management decisions management quality management Strongly favors Management's Attitude mance ment operating activities operating management operational and financial operational audit staff Operational auditing includes operational policies opinion opposes the performance organizational objectives perceived performance of operational performing operational audits period the respondent quality of management questionnaire respondents random-sample group recommendations represented organizations scope selected sophisticated group sources of evidence synonym for operational term operational auditing term performance audit terminology problem terms of existence tion top-level management types of audits zero to four