The Operational Auditor may use the technique of Work Load Measurement to assess the situation.

He/She may draw up a questionnaire to assess the situation so as to include the following queries:

Is there a backlog of work and if so whether the same is due to increased volume or inadequacy of men, material or machines?

Is the increase in work volume is temporary or may continue?

Will the situation likely to ease with additional inputs like personnel, machines etc?

Is the workload of each employee is justified or needs adjustment through improved supervision or training?

• Will investment in advanced technology will commensurate with benefits derived from it?

• What control measures exist to assess the work efficiency and what are the remedial measures?

The operational auditor will proceed to finalize the report and submit to the Management after collecting and analyzing the information received.