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094517 1 (1973-09-24)

handle is hein.gao/gaobacuju0001 and id is 1 raw text is: 094517 OPERATIONAL AUDITING AND AUDITING STANDARDS by Ellsworth H. Morse, Jr. Assistant Comptroller General g U. S. General Accounting Office Presented at American Management Association Seminar on Operational Auditing cations New York City, September 4, 1973 The term operational auditing is one of the terms used to identify a kind of auditing that goes beyond examina- tion of accounting and related records for the purpose of expressing professional opinions on financial-statements or checking accountability for funds. The extended audit- ing involves examining into the operating, managerial, or administrative performance of selected aspects of an activity or organization beyond that required for the audit of the accounts and financial transactions. The primary purpose of such extended auditing is to evaluate the quality of management or operational performance and to identify opportunities for greater efficiency and economy, or for increased effectiveness in carrying out procedures or operations. The basic objective is improve- ment in relation to the goals of the organization. 79S896

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