... Arens/Beasley/Elder 26 - 29Learning Objective 5Plan and perform anoperational audit.This is trial versionwww.adultpdf.com©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 26 - ... materialsA duplication of effort by employees existsProduction and accounting keep identical recordsEffectiveness Versus EfficiencyThis is trial versionwww.adultpdf.com©2008 Prentice Hall Business ... versionwww.adultpdf.com©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 26 - 21Learning Objective 4Provide an overview ofoperational audits.This is trial versionwww.adultpdf.com©2008...