What type of audit is used to verify adherence to best practices, policies, and/or procedures?

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The appropriate type of audit used to verify adherence to best practices, policies, and procedures is a compliance audit. Compliance audits focus specifically on whether an organization is following internal guidelines, industry standards, and governmental regulations. This type of audit ensures that a company is operating within its own established policies as well as any applicable laws, making it essential for assessing whether best practices are being upheld.

Operational audits typically evaluate the efficiency and effectiveness of an organization's operations but do not always encompass thorough adherence to policies and procedures. Financial audits are primarily concerned with the accuracy of financial records and statements, while environmental audits assess compliance with environmental laws and regulations rather than operational practices. Each of these audits serves a distinct purpose, but for the aim of verifying adherence to established best practices and procedures, compliance audits are the most relevant.

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