The Primary Difference Between Operational Auditing and Financial Auditing Is

Multiple Choice

The primary difference between operational auditing and financial auditing is that in operational auditing,the auditor

A) Is concerned only with the audited activity's adherence to company policy and procedures.
B) Is seeking to help management use resources in the most effective manner possible.
C) Starts the process with the financial statements of an activity being audited and works backward to the basic processes involved in producing them.
D) Can use analytical skills and tools that are not necessary in financial auditing.