While large organizations may have more complex and extensive operational processes, smaller organizations can also benefit from using checklists to evaluate and enhance their operational efficiency. The scope and depth of the checklist can be adjusted to match the scale and specific needs of each organization, ensuring that the audit process is relevant and impactful regardless of size.
For example, small and medium-sized enterprises (SMEs) can leverage operational audit checklists to identify areas for improvement, strengthen internal controls, and ensure compliance with regulations, contributing to their overall effectiveness and sustainability.