Which of the following statements concerning compliance audit and operational audit is most accurate?
 
A.Compliance audit determines whether organization complies with applicable laws and regulations, operational audit intend to discover operational problems to improve effectiveness and efficiency 
B.Compliance audit determines whether financial statements are in accordance of GAAP, operational audit is conducted at the division level
C.Compliance audit determines whether employees follow company regulations, operational audit intends to solve specific financial problems
D.Compliance audit determines whether organization complies with applicable laws and regulations, operational audit determines whether financial statements are in accordance of GAAP
 
题目翻译：
 
 以下哪项陈述最准确地解释了内部审计部门在合规性审核方面的责任及其在经营审计方面的责任之间的区别？
A. 合规性审核是确保组织遵守法律、规定和条例的手段，而经营审计则主要以发现经营问题并提高经营效率和成效为目的。
B. 合规性审核的目的在于确保实体的财务报表符合公认会计原则，而经营审计则是在部门级别执行的活动。
C. 合规性审核的目的在于确保员工遵守公司规定和准则，而经营审计则是为了解决管理层指示的特定财务问题。
D. 合规性审核是为了确保组织遵守规定和条例，而经营审计则是为了确保实体的财务报表符合公认会计原则而开展的
 
考点：audit types
 
关键词：compliance audit and operational audit
 
解题思路：掌握各种审计类型的定义
合规性审核是确保组织遵守法律、规定和条例的手段，而经营审计则主要以发现经营问题并提高经营效率和成效为目的
B错，目的在于确保实体的财务报表符合公认会计原则是财务性审计，而经营审计则主要以发现经营问题并提高经营效率和成效为目的
C错，合规性审核是确保组织遵守法律、规定和条例的手段，而经营审计则主要以发现经营问题并提高经营效率和成效为目的
D错，经营审计则主要以发现经营问题并提高经营效率和成效为目的，为了确保实体的财务报表符合公认会计原则而开展的是财务性审计

 
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