What is central to the objective of an operational audit?

The primary aim of an operational audit is to evaluate the efficiency and effectiveness of a company's operations. This type of audit focuses on examining whether resources are being used effectively to achieve the organization’s goals and whether processes are organized to deliver optimal results. It goes beyond traditional financial audits that mainly assess the accuracy of financial statements, as it looks at how well operational outcomes align with the company’s objectives.

In an operational audit, analysts look for operational weaknesses, identify areas for improvement, and recommend changes that could lead to cost savings or enhanced service delivery. By focusing on the effectiveness of processes and the efficiency of resource use, an operational audit helps ensure that the organization is achieving its operational targets and ultimately contributing to its overall success.

The other options mentioned focus more on specific areas of compliance, reporting, and risk management, which, while significant, do not encompass the broader aim of evaluating operational performance that characterizes operational audits.