Historically, auditors were divided into groups based on their expertise: operational or business auditors, financial auditors, and information technology (IT) auditors. Which of the following would be performed by an operational or business auditor?
A) Network infrastructure
B) Accounts payable
C) Sales and distribution
D) Change management

Question

Quizplus · Accepted Answer

Operational or business auditors focus on evaluating the efficiency and effectiveness of an organization's operations, including its processes, activities, and functions. Sales and distribution fall under this category as they are core business operations that directly impact the organization's performance and operational efficiency.

Historically, Auditors Were Divided into Groups Based on Their Expertise