The aim of auditing operational risks is to evaluate the efficacy of control systems implemented in state agencies to minimise the risks involved in the lawful use of funds for their prescribed purposes.
Tegevusriskide auditiga hinnatakse selliste kontrollisüsteemide toimimist riigiasutustes, mis peavad tegema minimaalseks raha seaduslikku ja sihipärast kasutamist ohustavad riskid.