IIA-CIA-Part2 Exam QuestionsBrowse all questions from this exam

IIA-CIA-Part2 Exam - Question 125


An internal auditor compared the number of human resources professionals per employee with industry standards. This comparison would assist the auditor in evaluating which of the following areas?

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Correct Answer: B

Evaluating the number of human resources professionals per employee in comparison to industry standards helps to determine the efficiency and effectiveness of the human resources department. This metric is directly related to the overall performance and capability of the department, rather than specific controls over payroll or hiring, or compliance with policies.

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Syuraziz23Option: B
Aug 20, 2023

Pls explain why the answer is B

balqis32Option: B
Sep 29, 2023

A and C describe on controls and D on compliance. The ratio of professional per employee reflects on the performance (competency) of HR. B is the best answer