The primary difference between operational engagements and financial engagements is that, in the former, internal auditors:

A$.$

Are not concerned with the client generating generally accepted accounting principles $($GAAP$)$ compliant information.

B$.$

Are seeking to help management use resources in the most effective manner possible.

C$.$

Start with the financial statements and work backward to the basic processes involved in producing them.

D$.$

Can use analytical skills and tools that are not necessary in financial engagements.