Unlike the more traditional financial management audit, an audit of operational risks not only aims to verify whether or not a control system guarantees the legality of transactions but also establishes if such a system ensures the purposefulness of the transactions or, in other words, whether or not the purpose of law has been followed.
Erinevalt traditsioonilisest finantsjuhtimise auditist ei uurita tegevusriskide auditiga mitte ainult seda, kas kontrollisüsteem tagab tehingute seaduslikkuse, vaid ka seda, kas see tagab tehingute otstarbekuse, st seaduse mõtte järgimise.