Operational Audit or Management Audit also called Performance Audit is an audit conducted to assess the efficiency and effectiveness the activities of an organization in the process to achieve organizational goals, the efficiency is used to assess whether the use of resources as well as an organization that is used to achieve those objectives, while the effectiveness is used to assess how well the policies of the organization to achieve goals.

Each type of entities would need to carry out performance audit, public sector is no exception, especially in the public sector company which main activity is public service performance assessment is of considerable concern.

Keywords: Operational Audit, Management Audit, Entities