What is a key feature of operational audits?

Operational audits are specifically designed to evaluate the efficiency and effectiveness of an organization’s operational processes. This involves analyzing various operational areas to determine how well they function and whether they align with the organization's goals and objectives. The focus is on identifying areas for improvement, streamlining processes, reducing costs, and enhancing overall performance.

This feature distinguishes operational audits from financial audits, which primarily focus on the accuracy of financial reporting and compliance with accounting standards. While operational audits may consider aspects of employee performance and marketing strategies, their core objective is to assess and optimize the operational processes that drive the organization forward. Thus, the emphasis on evaluating the effectiveness of operational processes is what makes it a key feature of operational audits.