Question: Successful operational auditing begins with the auditor understanding the business: What are the core products, business units, and employee and customer bases? How can the auditor begin to survey the business to begin to put an audit plan together? What resources are available or should be accessed by the auditor?

Imagine taking a trip across country without a map? The same is true for auditing; we need to have a plan before we start. What should auditors being looking at and how do they come to the determination to review a particular area or areas?