An operational audit is a systematic evaluation of an organization's processes and procedures to assess their efficiency and effectiveness. It focuses on how well resources are utilized to achieve the organization's goals. The audit examines various aspects, including workflow, compliance with policies, and overall performance metrics. The primary objective of an operational audit is to identify areas for improvement and recommend changes that can enhance productivity and reduce costs. By analyzing operations, organizations can streamline processes, mitigate risks, and ensure they are aligned with their strategic objectives, ultimately leading to better overall performance.