operational audits การใช้

• Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities.
• Operational audit is a more comprehensive form of an Internal audit.
• "' Operational Audit "'is a systematic review of effectiveness, efficiency and economy of operation.
• After that he worked as an operational audit manager for CIGNA, an American health care provider.
• In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives.
• At Tokheim, Lewis directed all financial and operational audits; assisted senior management in the evaluation of acquisition candidates, participated in strategic planning sessions and made numerous recommendations to management; which reduced operating costs, improved operating efficiency, and reduced outside audit fees.
• The Institute of Internal Auditor ( IIA ) defines Operational Audit as a systematic process of evaluating an organization's effectiveness, efficiency and economy of operations under management's control and reporting to appropriate persons the results of the evaluation along with recommendations for improvement.
• The report commends the FEC for maintaining internal budget controls and establishing an inspector general's office to conduct internal operational audits, and also relates that the " disclosure and audit side of the FEC, including personnel, appears to be well managed . . . ."
• The Assistant Secretary leads and directs the Department's operational audit teams, which conduct audits of all adult and juvenile institutions, non-secure contract facilities, and community work release centers and assist all units with matters relative to the maintenance of American Correctional Association ( ACA ) accreditation.