Mã Môn học: AUD 411
Tên Môn học: Kiểm Toán Hoạt Động
Số ĐVHT: 2 Tín Chỉ
Môn học Song hành:
Không có
Mô tả:
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.
