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ISBN: 047125035X, 9780471250357Издательство: Wiley
Год издания: 2002
An operational review (or audit) is an evaluation made of management's conformity with policy and budgets. The corporation and its operations are analyzed, including appraisal of structure, controls, procedures, and processes. The objective is to appraise the effectiveness and efficiency of a division, activity, or operation of the corporation in meeting organizational goals. An operational review is different from a management audit because it concentrates on the organization and not just management.