<p>Operational audit is an audit which its function to examine, evaluate, assist the organization by carrying out all activities effectively, efficiently and economically. The operational audit was carried out at PT Multi Sarana Pakanindo Bandung, a branch with Limited Liability (PT) form and its business to distribute and trade &nbsp;chicken farming. PT Multi Sarana Pakanindo hereinafter referred to as the company. The company cooperates with breeders in the broiler (chicken) farming business according to the nucleus-plasma partnership cooperation pattern. The company is the "core" and the breeders are the "plasma". The company supplies feed, day old chicks (DOC), and medicines (sapronak). The company acts as a seller and participates in controlling the inventories owned by the farmers because what the company supplies will determine the quality of the chicken (finished product). At harvest time, farmers must sell their chickens to the company. Therefore, the company must be involved in quality control by auditing inventories and accounts receivable from farmers (plasma). The five attributes of audit findings used are (a). criteria, (b). condition, (c). effect, (d). cause, and (e). recommendations in the old SPPIA (1992) and explicitly stated in the 2007 State Financial Audit Standards (SKPN) Article 3 jo. Statement of Examination Standards (PSP) 03, section 22; PSP 05; section 13; PSP 07 section 10.</p>