Mã Môn học: AUD 411

Tên Môn học: Kiểm Toán Hoạt Động

Số ĐVHT: 2 Tín Chỉ

Môn học Tiên quyết: AUD 351 or PSU-AUD 351 

Môn học Song hành: N/A

Mô tả môn học: 

Operational Audit is a systematic review of effectiveness, efficiency and economy of operation. Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities. In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives.[1] Operational audit is a more comprehensive form of an Internal audit.