Operational audits generally have been performed by internal auditors but may be performed by independent accountants. A primary purpose of an operational audit is to provide:

a. A means of assuring that internal controls are functioning as planned.

b. Aid to the independent auditor, who is auditing the financial statements.

c. The results of internal examinations of financial and accounting matters to an entity's top-level management.

d. A measure of management performance in meeting organizational goals.