1. Introduction
  1.1 Background
  1.2 Research Objectives
  1.3 Research Questions
  1.4 Significance of the Study

2. Literature Review
  2.1 Internal Audit Functions and Operational Risks
  2.2 Methodologies and Techniques for Assessing Operational Risks
  2.3 Role of Internal Audit in Risk Management
  2.4 Effectiveness of Internal Audit in Detecting Operational Risks

3. Research Methodology
  3.1 Research Design
  3.2 Data Collection Methods
  3.3 Sample Selection
  3.4 Data Analysis Techniques

4. Findings and Analysis
  4.1 Overview of Internal Audit Functions
  4.2 Assessment of Operational Risks by Internal Auditors
  4.3 Effectiveness of Internal Audit in Detecting Operational Risks
  4.4 Identification of Strengths and Weaknesses in Internal Audit Practices

5. Discussion
  5.1 Implications of Internal Audit in Managing Operational Risks
  5.2 Recommendations for Enhancing Internal Audit Effectiveness
  5.3 Future Trends in Internal Audit and Operational Risk Management