a$.$ Operational audits generally have been conducted by internal auditors and governmental audit agencies but may be performed by certified public accountants. A primary purpose of an operational audit is to provide

a means of assurance that internal accounting controls are functioning as planned.

the results of internal examinations of financial and accounting matters to a company's top$-$level management.

a measure of management performance in meeting organizational goals.

aid to the independent auditor who is conducting the audit of the financial statements.