The growth and development of organizations and the separation of ownership from management on the one hand and operating in a competitive environment on the other hand have placed the organization's movement towards realizing the interests of the owners in an aura of ambiguity. In addition, the tendency of organizations to reduce the number of employees and so-called proportionalization of the number of employees, as well as decentralization, have confronted senior management with challenges such as lack of quality information and concerns about non-compliance with organizational strategies and regulations. Therefore, the existence of a supervisory factor seems essential to ensure the correct implementation of strategies in the organization and the effective, efficient and economical use of resources in order to achieve the goals of the organization and realize the interests of the owners. In this regard, operational auditing as a supervisory factor can play an important role. However, this type of audit faces more challenges compared to the audit of financial statements.