An operational audit is a systematic review of an organization's processes and procedures to assess their efficiency and effectiveness. The goal is to identify areas for improvement, ensure compliance with regulations, and enhance overall performance. This type of audit focuses on how well resources are utilized and whether the organization's objectives are being met. During an operational audit, auditors evaluate various aspects, such as workflow, resource allocation, and internal controls. They may also provide recommendations for optimizing operations, reducing costs, and improving productivity. Ultimately, operational audits help organizations achieve their goals more effectively and sustainably.