Which of the following statements regarding types of operational audits is likely incorrect?
A. A functional audit has the advantage of permitting specialization by auditors.
B. An advantage of functional auditing is its ability to evaluate interrelated functions.
C. The emphasis in an organizational audit is on how efficiently and effectively functions interact.
D. Special operational auditing assignments arise at the request of management.
Answer:B
Which of the following statements regarding types of operational audits is likely incorrect?
A. A functional audit has the advantage of permitting specialization by auditors. B. An advantage of functional auditing is its ability to evaluate interrelated functions. C. The emphasis in an organizational audit is on how efficiently and effectively functions interact. D. Special operational auditing assignments arise at the request of management.