What is the main goal of conducting an operational audit?

The main goal of conducting an operational audit is to verify operational efficiency and adherence. This type of audit focuses on the effectiveness and efficiency of an organization's operations, ensuring that processes are running smoothly and are in compliance with established policies and procedures. It evaluates not only if the operations are effective in meeting the organization's objectives but also ensures that the operations are being carried out in accordance with legal and regulatory requirements.

Operational audits delve into various aspects of the organization’s processes to identify potential areas for improvement, reduce waste, and enhance productivity. By focusing on operational adherence, audits aim to provide assurance that operations are aligned with company standards and best practices, which is crucial for maintaining quality and cost-effectiveness in the organization.

While assessing financial performance, evaluating employee satisfaction, or analyzing customer feedback can provide valuable insights, they are not the primary objectives of an operational audit, which centers around the operational procedures and their efficiency. This focus is what distinguishes operational audits from financial or human resource assessments, highlighting why verifying operational efficiency and adherence is the correct choice.