Suggested Answer:C🗳️
The administrative audit is used to assess the efficiency of the productivity in the operations environment. Incorrect Answers: A: It evaluates the internal control structure of process of functional area. B: Audits that assesses the correctness of financial statements is called financial audit. D: They are the IS audits with specific intent to examine areas, such as processes, services, or technologies, usually by third party auditors.
A. Operational audit - Correct. An operational audit evaluates the efficiency and effectiveness of any part of an organization's operating procedures and methods. It assesses productivity in the operations environment.
B. Financial audit - Incorrect. A financial audit focuses on reviewing and verifying an organization's financial statements and records to assess whether they are accurate and comply with regulations.
C. Administrative audit - Incorrect. An administrative audit reviews an organization's adherence to statutory obligations and management policies, but does not directly assess productivity.
D. Specialized audit - Incorrect. A specialized audit focuses on one specific aspect, such as an environmental audit or compliance audit. It does not broadly assess productivity.
So the control audit that assesses efficiency of productivity in the operations environment is an operational audit. The correct answer is A.
A. Operational
Operational control audits are performed to assess the efficiency and effectiveness of processes and activities within the operations environment of an organization. These audits focus on evaluating how well operations are being managed and whether they are achieving their intended objectives in a productive and efficient manner. This type of audit can help identify areas for improvement, streamline processes, and enhance overall productivity.
It might be useful to read the CRISC question writer guide. It's available on the ISACA site. They are instructed not to repeat a key word (or variants of it) in both the question and the responses. E.g., Operations and Operational.
The difference between Ops Control & Admin Control are not that clear.
Internal Ctrl for process will also link to Productivity in Ops Env (they are very similar).
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