Answer (D) is correct . The audit process directed toward assessing the efficiency and effectiveness of one of a firm’s departments, programs, etc., is termed operational auditing.
Answer (A) is incorrect because A compliance audit is directed toward determining the degree of a firm’s compliance with laws and regulations.
Answer (B) is incorrect because An information systems audit specifically addresses the controls over information systems.
Answer (C) is incorrect because An independent audit is another name for a financial statement audit.
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