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The primary difference between financial and operational engagements is that in the former the internal auditor is seeking to form an opinion on the fairness of the financial statements, whereas, operational engagements involves evaluating the efficiency and economical use of the organization's resources.
Analytical skills and tools are necessary in financial engagements.
Internal auditors start with the financial statements and work back when conducting a financial engagement.
Internal auditors are concerned with the integrity and reliability of presented financial reports. Making sure the presented financial statements are in accordance with accounting standards is important in operational engagements.