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Answer (B) is correct . According to Sawyer’s Internal Auditing (The?IIA 1996, p.?4), an operational engagement involves a “comprehensive review of the varied functions within an enterprise to appraise the efficiency and economy of operations and the effectiveness with which those functions achieve their objectives.”

Answer (A) is incorrect because A financial engagement involves the analysis of the economic activity of an entity as measured and reported by accounting methods.
Answer (C) is incorrect because A compliance engagement is a review of both financial and operating controls and transactions to determine conformity with established standards. It tests adherence to management’s policies, procedures, and plans designed to ensure certain actions.
Answer (D) is incorrect because A full-scale engagement relating to the manufacturing operation has financial, compliance, and operational aspects. It exceeds the chief executive officer’s request.