Answer (D) 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 A program-results engagement addresses accomplishment of program objectives.
Answer (B) is incorrect because A financial engagement concerns the safeguarding of assets and the reliability and integrity of information.
Answer (C) is incorrect because A compliance engagement relates to compliance with legal, regulatory, procedural, and other requirements.
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