bafs question...help~

What could the internal monitoring system have done to detect the accounting irregularities in advance? An operational audit is a review of any part of an organization’s operating procedures and methods for the purpose of evaluating efficiency and effectiveness. In one organization, the auditor might evaluate the relevancy and sufficiency of the information used by management to detect the accounting irregularities in advance , while in a different organization the auditor might evaluate the efficiency of the paper flow in processing sales. They can include the evaluation of organization structure, computer operations, production methods, marketing, and any other area in which the auditor is qualified.In this sense, operational auditing is more similar to management consulting than to what is generally regarded as auditing. Operational auditing has increased in importance in the past decade.