The primary difference between operational auditing and financial auditing is that in operational auditing

a. The operational auditor is not concerned with whether the audited activity is generating information in compliance with financial accounting standards.

b. The operational auditor is seeking to help management use resources in the most effective manner possible.

c. The operational auditor starts with the financial statements of an activity being audited and works backward to the basic processes involved in producing them.

d. The operational auditor can use analytical skills and tools that are not necessary in financial auditing.