Operational Audit

The difficulties encountered when measuring the success of management and its policies as a result of increasingly growing businesses, their works and operations becoming more complex and their supervision and control becoming even more difficult are among the top reasons that brought forward the issue of operational audit.

Operational audits are realized by systematically reviewing the entire or a portion of the business activities, observing whether the resources are used effectively and efficiently, identifying and investigating the issues in the areas of business strategy, organizational structure and methods of doing business and giving appropriate recommendations for these issues.

Operational audit is more challenging and comprehensive compared to auditing of financial statements and compliance audit. The most important reason why it is more challenging is that while there are clear and specific rules, resolutions, regulations and criteria with which one can measure and compare the findings in auditing financial statements and compliance audit; in operational audit, since we are trying to measure the success of the business and the effectiveness of business policies and internal controls, there is no precise and objective rules unlike in other types of audit.


The main stages of an operational audit are;

  • Goal setting,
  • Identifying the activities,
  • Preliminary research,
  • Planning  
  • Creating the workspace,
  • Determination of findings,
  • Reporting of audit findings,
  • Presentation of the results
  • Monitoring

We work on measuring the effectiveness of the activities and the success of the business by comparing the results and findings in operational audit with the required standards.