Based on the current day challenges affecting internal auditors, specialised audit skills will be required in the staffing composition of the internal audit activity to enable it to fulfil its mandate effectively.

Operational audit is about the evaluation of management's blank and conformity with policies, blank and budgets. The organisation and its operations are analysed, including appraisal of structure, controls, procedures and blank $.$ The objective is to appraise the effectiveness and blank of a division, activity, or blank of the entity in meeting organisational goals. In order for the internal audit activity to add value to the organisation, it should be in a position to evaluate the blank $,$ effectiveness and efficiency of the organisation's performance against