... versionwww.adultpdf.com©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 26 - 29 Learning Objective 5Plan and perform anoperational audit.This is trial versionwww.adultpdf.com©2008 ... materialsA duplication of effort by employees existsProduction and accounting keep identical recordsEffectiveness Versus EfficiencyThis is trial versionwww.adultpdf.com©2008 Prentice Hall Business ... Controls Reliability of financial reporting Efficiency and effectiveness of operations Compliance with applicable laws and regulationsThis is trial versionwww.adultpdf.com©2008 Prentice...