Operational Audit is an appropriate tool for management to evaluate and assess the level of effectiveness, efficiency and economizing on the company's operations. The study was conducted in PT Padmatirta Wisesa Depo Karangploso-Malang Regency which is one of the companies engaged in the distribution. This study aims to identify and analyze the suitability of operational audits carried out by the company on the marketing function with the existing audit trails. This study was a descriptive study. The focus in this study is the stage of operational audit on the marketing function with includes six components in the scope of marketing includes: marketing environment, marketing strategy, marketing organization, marketing systems, marketing productivity, and other marketing functions. Results from the study showed that an audit conducted in accordance with the existing audit stage, but does not include all the components in the marketing sphere, which only includes marketing strategy and marketing system. After thorough analysis, the results of the analysis found inefficient and ineffective in 2014, such as: decrease in sales resulted in not achieving the sales targets that have been set, reduced acquisition profi, does not possess adequate methods in conducting surveys on customer satisfaction.