ABSTRACT
Introduction An operational audit involves a review of the activities performed in a program or process in the pursuit of its objectives by individuals, who are often supported by a variety of tools. Beyond that quick definition, lie a myriad of dynamics that can render that review a productive exercise for the organization or a frustrating waste of resources by all involved. The difference depends on a combination of factors involving the people engaged in the audit, the areas of focus established for the engagement, and the way that communication and coordination occurs among all involved.
