What is the primary purpose of operational auditing?

The primary purpose of operational auditing is indeed to ensure that management objectives and organizational policies are effectively carried out. This type of auditing assesses whether an organization’s processes, policies, and operational activities align with its goals and strategies. An operational audit can offer insights into how well the organization is performing in relation to its mission and objectives, enabling management to identify areas of improvement.

Operational audits delve into aspects such as efficiency, effectiveness, and adherence to established procedures, thereby confirming whether the actions taken by the organization are achieving the desired strategic outcomes. By focusing on the execution of management directives and the compliance with organizational policies, operational audits facilitate accountability and support continuous improvement efforts.

The other choices, while related to operational auditing, present narrower or more specific focuses. For example, reviewing the internal control system or focusing purely on operational efficiency does not capture the broader purpose of ensuring that overall management objectives are met. Additionally, performing specific internal control procedures like surprise cash counts, while important, represents only a part of an operational audit and doesn't encompass the full scope of evaluating the alignment between operations and strategic goals.