Operational Audit Checklist

Use this Operational Audit Checklist to assess business processes, identify inefficiencies, and comply with internal policies and operational standards.

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Health & Safety
Operational Audit Checklist

Governance & Internal Controls

Financial Operations

Human Resources & Staffing

Operations & Process Efficiency

Compliance & Risk Management

Information Technology & Data Management

Facilities, Safety & Security

Audit Reporting & Follow-Up

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Checklist by GoAudits.com – Please note that this checklist is intended as an example. We do not guarantee compliance with the laws applicable to your territory or industry. You should seek professional advice to determine how this checklist should be adapted to your workplace or jurisdiction.

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Operational Audit Checklist

Use this Operational Audit Checklist to assess business processes, identify inefficiencies, and comply with internal policies and operational standards.

1. Are internal policies and procedures documented, up-to-date, and consistently followed?

2. Are roles and responsibilities clearly defined and assigned to appropriate personnel?

3. Are internal controls in place to prevent fraud, errors, and inefficiencies?

4. Is there a system to regularly review and improve operational policies?

5. Have prior audit findings been addressed and resolved effectively?

1. Are financial records complete, accurate, and regularly reconciled?

2. Are expense approvals and authorizations properly documented and within policy limits?

3. Are cash handling and banking procedures secure and compliant with internal standards?

4. Are purchasing, invoicing, and accounts payable processes streamlined and audited?

5. Are budget variances monitored, explained, and corrected?

1. Are employee files maintained with complete and up-to-date documentation?

2. Are hiring, onboarding, and termination procedures compliant with legal standards?

3. Are timesheets, leave records, and payroll accurately processed and reviewed?

4. Are performance evaluations conducted regularly and documented?

5. Is staff training tracked, with mandatory programs completed on schedule?

1. Are operational workflows reviewed regularly for efficiency and bottlenecks?

2. Are KPIs tracked and reported to measure productivity and service levels?

3. Is inventory managed accurately and monitored for shrinkage or obsolescence?

4. Are tools, equipment, and systems maintained and operational?

5. Are customer complaints or issues documented and addressed promptly?

1. Are all required licenses, permits, and certifications current and accessible?

2. Are regulatory requirements specific to the industry regularly reviewed and complied with?

3. Are risk assessments conducted periodically to identify and address potential threats?

4. Is there a business continuity or disaster recovery plan in place and tested?

5. Are cybersecurity and data protection practices enforced across departments?

1. Are access controls in place to protect sensitive systems and data?

2. Are IT systems updated regularly with patches, backups, and security protocols?

3. Are there policies for the acceptable use of company devices, emails, and internet access?

4. Is data retention and disposal managed according to legal and policy standards?

1. Is the physical environment clean, safe, and properly maintained?

2. Are safety inspections conducted regularly and are corrective actions documented?

3. Are emergency procedures in place and communicated to staff?

4. Are security systems (cameras, alarms, locks) operational and reviewed for effectiveness?

1. Has the audit process been documented with clear findings and evidence?

2. Are audit results shared with leadership for corrective action planning?

3. Is there a timeline and accountability for implementing audit recommendations?

4. Are follow-up audits or reviews scheduled to ensure continuous improvement?