A major challenge of operational auditing is in selecting the specific criteria for evaluation whether efficiency and effectiveness have occurred in the client's organization. For example, in financial statement auditing the criteria for consideration is US GAAP or Other Comprehensive Basis of Accounting. There are no such "overriding" objectives in internal auditing.
Discuss below sources of specific criteria that could be used by the internal auditor in planning the engagement.

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The Answer of A major challenge of operational auditing is in selecting the specific criteria for evaluation whether efficiency and effectiveness have occurred in the client's organization. For example, in financial statement auditing the criteria for consideration is US GAAP or Other Comprehensive Basis of Accounting. There are no such "overriding" objectives in internal auditing.
Discuss below sources of specific criteria that could be used by the internal auditor in planning the engagement.

A Major Challenge of Operational Auditing Is in Selecting the Specific