Okay kiddo, have you ever played a game where you have to look for hidden objects in a picture? Well, that's kind of what operational auditing is like, but instead of looking for hidden objects, we are looking for hidden problems in the way a business works!
Imagine that a business is like a big machine with lots of moving parts. Sometimes those parts might not be working together as well as they should be, or there might be something that's slowing down the machine. That's where operational auditing comes in - we take a really close look at all the parts of the machine and try to figure out what's causing the problems.
To do this, we use a lot of tools - like checklists, interviews, and observations. We might talk to the people who work in the business and try to understand what they do every day. We might also look at the documents the business uses to see if they are correct and being used properly.
Once we have all this information, we start to put together a report that explains everything we found. We'll write about the problems we saw and make recommendations about how to fix them. Sometimes the recommendations are small, like changing the way people do something. Other times, they are big, like changing the entire process the business uses to do things.
Overall, the goal of operational auditing is to help the business work better so that it can make more money and be more successful. Just like finding all the hidden objects in a game, we want to find all the hidden problems in a business and help it work as smoothly as possible!