Identify the three phases of an operational audit.... | Filo
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Operational audits generally have been conducted by internal auditors and governmental audit agencies but may be performed by certified public accountants. A primary purpose of an operational audit is to provide (1) a means of assurance that internal accounting controls are functioning as planned, (2) a measure of management performance in meeting organizational goals, (3) the results of internal examinations of financial and accounting matters to a company's top-level management, and (4) aid to
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