Operational Auditing is a branch of Auditing that is in across of FinancialAuditing. In operational Auditing never look at persons as an factor forunefficiancy or uneffectiveness. infact we look for causes and bad sectors incontroling system & with this view offers some ways for it to make better.

In this research we try to do operation Auditing in Nik Noosh co. up toview of Mr Brown oproach. So we chose after introduction research three partfor study those are: Delying, Wastage and human resource, in Delying Area thereasons were technical Delying and row material that these causes were arisingfrom old machins and it's Depreciation  also arise from unsuitable stockingsystem and unfooding produet line on time. In wastage Area the reassons comeback to careful of humans and other part arise from old machins. In hamanresource Area the reasons were unimportant of human resource, training , andJobrotation and motivation fectors. In this case althogh we never could to runoffers but we succeed to conclude that the operational Anditing will help thecooperations for improving the efficiancy and also help the financul auditing forbetter understanding about the coopertions.

Operational Auditing, Effectiveness, Financial Auditing,Efficiancy, Delying, Wastage.