An operational auditor is concerned with whether a transaction was

• A. Not necessary.
• B. Necessary.
• C. Properly approved.
• D. Properly supported with documentation.

Answer: (B)

Evaluating whether a transaction is necessary touches on value-for-money in operations. An operational auditor looks at whether the activity actually contributes to the organization’s objectives and uses resources efficiently. If a transaction isn’t needed to achieve goals, it wastes time and money and signals an inefficiency in operations. So the primary concern is whether the transaction was necessary because that determines if the activity adds real value and justifies the resources spent.

Proper approval and documentation are important controls that help ensure accountability and traceability, but the central question in this context is the necessity of the transaction—whether it was required to meet objectives and justify the resources used.