Abstract

Operational audit is the process of reviewing and evaluating the operational activities of an organization or company, including accounting policies and operational policies that have been determined by management to find out whether these operational activities have been carried out as determined. The main objective of this research is to find out the operational audit procedures for regional revenue agencies in Sidenreng Rappang Regency. The method used is descriptive qualitative. Data analysis used the stages of operational audit procedures at the Sidenreng Rappang District Revenue Agency, including: audit preparation, management control testing, follow-up inspection, audit results reporting and audit follow-up inspection. The results of the study show that operational audits are conducted to assess the performance of Regional Revenue Agencies and identify weaknesses in the system that need to be improved and provide recommendations and suggestions for improving the performance of Regional Revenue Agencies. The audit report can be used as a basis for taking corrective actions to improve service quality and financial management in the area.