A mock operational audit based on library research

Abstract

Describes the task of developing and performing a mock operational audit which was assigned to students in an internal audit graduate class at the University of North Texas. The assignment consisted of researching a particular operational area found in most business organizations, developing an internal control questionnaire, and formally reporting on four findings related to the area developed. The use of library research as a basis for an understanding of the operational area and development of the questionnaire proved to be a most successful approach. This approach is suggested as a format for the performance of operational audits in all business organizations. It provides both enhanced knowledge of the operation under examination, and a better basis for meaningful findings and relevant improvements.

Citation

Clay, R.J. (1996), "A mock operational audit based on library research", Managerial Auditing Journal, Vol. 11 No. 5, pp. 25-27. https://doi.org/10.1108/02686909610120505