Which audit type focuses primarily on compliance and procedural adherence?

A compliance audit concentrates on evaluating whether an organization adheres to specific laws, regulations, and internal policies. This type of audit assesses the extent to which the organization's procedures comply with established guidelines and ensures that necessary standards are met. It aims to identify any deviations from compliance, thereby reducing risks and enhancing accountability.

While performance audits focus on efficiency and the effectiveness of operations, and financial audits examine the accuracy of financial statements, compliance audits are specifically designed to verify adherence to laws and regulations. Operational audits assess the efficiency and effectiveness of operational processes but do not primarily focus on compliance issues. Therefore, the compliance audit stands out as the most appropriate choice when the emphasis is on ensuring that procedures and regulations are followed correctly.