What is one primary goal of an audit regarding policies and procedures?

One primary goal of an audit regarding policies and procedures is to determine whether policies are being followed. Audits are designed to assess compliance with established policies and procedures within an organization. This involves examining processes, checking documentation, and verifying that employees are adhering to the set guidelines. Identifying non-compliance is crucial as it informs management about gaps or deficiencies that may exist in the implementation of these policies.

Verifying adherence to policies allows organizations to ensure operational integrity, mitigate risks, and foster accountability. By understanding how well policies are being followed, organizations can take necessary actions to enhance compliance and effectiveness. This focus on compliance aligns with the core purpose of audits, which is to ensure that organizational practices support regulatory requirements and internal standards.

While improving employee satisfaction, cutting unnecessary costs, and developing new policies may be important organizational goals, they are not the primary focus of an audit regarding existing policies and procedures. The audit's central purpose is to ensure that established protocols are being implemented effectively.