Answer (C) is correct . An operational audit is a thorough examination of a department, division, function, etc. Its purpose is to appraise managerial organization, performance, and techniques. An operational audit attempts to determine the extent to which organizational objectives have been achieved.
Answer (A) is incorrect because An information system audit involves examining the specific controls over information systems.
Answer (B) is incorrect because A financial audit involves assessing the fair presentation of financial statements in accordance with U.S. GAAP.
Answer (D) is incorrect because A compliance audit involves assessing the everyday functioning of internal controls.
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