Operationalizing the operational audit course

Abstract

Discusses the importance of operational auditing and the crucial role of internal control in the audit process, providing a brief history of the beginnings of operational auditing and describing the recent report issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which provides a widely accepted definition of internal control. Continues to review ways of gearing an internal audit course towards operational auditing, beginning with a description of basic methods of exposing students to operational auditing: including audit reports; interaction with practitioners; and ending with an outline of how students should actually perform an operational audit.

Citation

Brady Greenawalt, M. (1995), "Operationalizing the operational audit course", Managerial Auditing Journal, Vol. 10 No. 3, pp. 26-30. https://doi.org/10.1108/02686909510079729