Learn in the textbookSignificance, Types, and Structure of Systems Auditing
DefinitionAn operational audit (業務監査) evaluates whether an organization's business activities (業務活動), such as purchasing, HR, and logistics, are carried out properly and without waste, in line with its policies and internal rules.
ExplanationAn operational audit looks for problems in how work is done and managed, and leads to improvements. In a company, besides the internal audit department, the corporate auditors (監査役) defined in the Companies Act also perform operational audits.
AnalogyIt is like a head-office supervisor touring a store to see whether opening prep and restocking follow the manager's procedures, and pointing out any wasted effort.