Course Descriptions

Course Number: AUD 411

Course Name: Operational auditing

Number of Credit Hours: 2 Credits

Prerequisite(s): AUD 351 or PSU-AUD 351 

Corequisite(s): N/A

Course Description: 

Operational Audit is a systematic review of effectiveness, efficiency and economy of operation. Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities. In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives.[1] Operational audit is a more comprehensive form of an Internal audit.