Operational Auditing Essay Example | Topics and Well Written Essays - 5000 words

Operational Auditing - Essay Example 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. At the completion of an operational audit, management normally expects recommendations for improving operations. An example of an operational audit is evaluating the efficiency and accuracy of processing payroll transactions in a newly installed computer system. Another example, where most accountants would feel less qualified, is evaluating the efficiency, accuracy, and customer satisfaction in processing the distribution of letters and packages by a company such as federal express. Because of the many different areas in which operational effectiveness can be evaluated, it is impossible to characterize the conduct of a typical operational audit. In one organization, the auditor might evaluate the relevancy and sufficiency of the information flow in processing sales. In operational auditing, the reviews are not limited to accounting. They can include the evaluation of organization structure, computer operations, production methods, marketing, and any other area in which the auditor qualified.1 The conduct of an operational audit and the reported results are less easily defined than for either of the other two types of audit.effeciency and effectivene... In addition, establishing criteria for evaluating the information in an operational audit is an extremely subjective matter. In this sense, operational auditing is more like management consulting than what is generally regarded as auditing. Operational Auditing is a non-financial audit that involves a systematic process of evaluating an organization's (or part of an organization's) effectiveness, efficiency, and economy of operations under management's control, and reporting to appropriate persons the results of the evaluation along with recommendations for improvement. Operational auditing focuses on management goals, initiatives and strategic plans to generate innovative solutions for the challenges that face the units and their managers. The process verifies the existence and effectiveness of management controls that are meant to ensure that the unit meets its operating objectives. The scope of the audit is expanded beyond the verification of financial controls or compliance with policies. Operational auditing looks for the existence of management controls (such as leadership, employee empowerment, teamwork, risk assessment, information, communication, resource allocation, productivity measurement, etc.) that support the financial controls in attaining goals set by the units. Desired results of operational audits include discovering innovative solutions, promoting creativity and new ideas, and recommending operational improvements. Effectiveness: Before an operational audit for effectiveness can be performed, there must be specific criteria for what is meant by effectiveness. Effectiveness is the degree to which the organization's objectives are accomplished. An example of an

U.S War on Afghanistan Term Paper Example | Topics and Well Written Essays - 750 words

U.S War on Afghanistan - Term Paper Example Americans truly understand that the question concerning Afghanistan is not about winning the war but whether it leads to national security. The Obama administration should speed up troop withdrawal and turn over combat to the Afghan Army. The Obama administration should speed up troop withdrawal and turn over combat to the Afghan Army. Getting rid of al Qaeda does not need a large scale and long term military presence in Afghanistan for several reasons. First and foremost, we must bear in mind that the military does very well in killing bad people, bombing command centers, destroying enemy troop formations, but not able to find hidden killers. The close cooperation with agencies that enforce foreign law and the scalpel of intelligence sharing has done more in rounding up suspected terrorists as compared to the military force. Whether we choose to stay or withdraw, al Qaeda can capitalize on our choice to remain victorious. If we happen to withdraw, we may appear weak despite the fact that the U.S is responsible for about a half of the military spending in the world. Its power can be projected to the most unreachable places in the word and come up with one of the largest nuclear arsenals globally. The United States of America also seems to be weak if it remains in Afghanistan for a longer period of time. Our military will appear weak, with aimless strategies and irrespective of our efforts; continued military operations will kill more Afghan civilians thus reducing the support we have among the population. Our policy towards Afghanistan has undermined the main U.S. interests in Pakistan. Operations have managed to kill quite a number of high value targets, and this may have gravely degraded al Qaeda’s international capabilities. Unfortunately, our policies are pushing the region’s jihadist insurgency over the boundary into Pakistan. In the year 2007, tribal based groups referred to as the Taliban started emerging in the Pakistan border region in re sponse to frequent Pakistan army incursions. The current U.S. policy is continuously pushing militants into Pakistan cities, thus strengthening the jihadist forces that we are seeking to defeat, therefore, pressing the nuclear armed country into war (Adam 34). Nevertheless, the most terrible thing we can do is concentrate in this region entirely. This is the same thing we did some time back when we funded the mujahedeen, but there were costs for being in the region for a long time. We accomplished very little but gave al Qaeda the chance to push the conflict into Pakistan. America should speed up troop withdrawal; continue with open relations and sharing of intelligence with all countries of the region. It should also deploy Special Forces for operations against particular targets and engage in rigorous surveillance (Schmitt 25). For the last few years, violence in Afghanistan has been dubbed an â€Å"insurgency† which requires the application of a counterinsurgency strategy. This has risen to prominence in the U.S defense force and national security thinking that relies on theology. Counterinsurgency has become common in the present and future wars. It has thus become a new way of war for the Americans. The challenge of counterinsurgency theory and doctrine is that it hinders our ability to apprehend the nature of our predicament in Afghanistan accurately. This theory gives emphasis on the population meeting its needs, developing economies and establishing governmental legitimacy (Cooley 72). According to the theory, most of the population is not sure on whose side they should be on, we should capitalize on this to influence them to choose us. The U.S should withdraw its troops from Afghanistan by using a public timetable. They should negotiate with the government of Afghanistan and other key partners. The U.S public is against the war in Afghanistan thus the war should be brought to an end. Even