Which one of the following statements regarding types of performance audits is False?
A) The emphasis in an organisational audit is on how efficiently and effectively functions interact.
B) Special operational auditing assignments arise at the request of management.
C) An advantage of functional auditing is its ability to evaluate interrelated functions.
D) A functional audit has the advantage of permitting specialisation by auditors.

Question

Quizplus · Accepted Answer

Functional audits focus on specific areas or functions within an organization, rather than evaluating how interrelated functions interact. This contrasts with organizational audits, which do look at the efficiency and effectiveness of how functions interact.

Which One of the Following Statements Regarding Types of Performance