Operational Auditing Notes: Definitions & Explanations PDF | Download eBooks
Study Operational Auditing lecture notes PDF with total quality management definitions and explanation to study “What is Operational Auditing?”. Study operational auditing explanation with TQM terms to review total quality management course for online MBA programs.
Operational Auditing Definition:
Modern auditing practice that focuses on operational efficiencies is called operational auditing.
Managing Quality: Integrating the Supply Chain by S. Thomas Foster
Operational Auditing Notes:
The operations of an organization must be monitored for improvements. Operations of an organization involve different functions such as marketing, production, design, strategy development etc. To monitor the operations of a firm, operational auditing is performed. These audits normally involve all the functions making it an organization-wide activity. Operational audits focus on how the work within an organization is performed by people with different background and expertise. Operational audits include monitoring internal operations of the overall organization. But it must be kept in mind that different organizational units have different responsibilities and they must be audited based on the functional duties.
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