Operational audits typically focus on what aspect of an organization?

Operational audits primarily evaluate the efficiency of an organization’s operations. This type of audit aims to assess how well resources are being utilized to achieve the organization's objectives, examine processes for effectiveness, and identify areas for improvement. By focusing on efficiency, operational audits help organizations streamline processes, reduce costs, and enhance performance.

While financial reporting is crucial for understanding an organization’s financial health, it falls under financial audits rather than operational audits. Compliance with regulations is addressed in compliance audits, which focus specifically on adherence to laws and regulations applicable to the organization. Human resource management can be an element within an operational audit, but it is not the central focus; instead, the emphasis is on the broader operational processes and overall efficiency in delivering the business objectives.