Audit Operasional : Studi Literatur Perkembangan Saat Ini

Abstract

Operational audit is an Internal Control System for following up on evaluation recommendations which will later provide suggestions for improvement for divisional divisions and will provide audit testing if an activity has been suspected by the auditor. The objective of an Operational Audit is to objectively obtain and evaluate evidence about economic activities and events. This study aims to provide a broad overview of the current Operational Audit through a literature study for the 2013-2022 period. Structured Literature Review (SLR) is used to investigate how Operational Audit develops and focuses. This study uses the keywords “Operational” and “Operational Audit” to identify studies that are relevant to a particular topic. A total of 20 published studies were found. This study identifies the main directions of Operational Audit research in the 2013-2022 period and discusses several important aspects of the research, namely methodology, research methods, and research variables used. To enrich the results, this study defines the scope, type of industry, topics and variables used in this research. This study provides insight into future Operational Audit research which is used by researchers to develop Operational Audit research. Some of the items proposed could be used as a guide for future Operational Audit research, such as sustainability in the public sector. Ensuring sustainability is one of the research topics that can serve as a direction for future researchers. Qualitative descriptive can be an alternative to explain the reality of sustainability reporting.