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Answer (B) is correct . According to Sawyer’s Internal Auditing (The?IIA 2003, p. 30), 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 The internal auditors would not be concerned with payroll processing during this type of testing and evaluation.
Answer (C) is incorrect because Comparison of staffing levels with industry standards will not test the adequacy of internal controls.
Answer (D) is incorrect because The internal auditors would be more concerned with legal requirements during a compliance engagement.