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D is corrent because a frequent objective of operational audits is to develop recommendations for improving performance. Other objectives include assessing performance and identifying improvement opportunities.
A is incorrect because operational auditing may involve developing recommendations to maximize profits but would not involve reporting on the entity’s relative success in attaining such objectives.
B is incorrect because determining whether the financial statements fairly present the entity’s operations is the objective of a financial statement audit.
C is incorrect because evaluating the feasibility of attaining operational objectives is only a part of the objective of an operational audit. Refer to the correct answer explanation.