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

IIA-CIA-Part2 Exam - Question 40


As part of an operational audit of the shipping department, an auditor selected a sample of 45 daily shipping logs from the department's files. On 44 of the days, the log contained a sufficient number of shipments to meet the department's daily quota. Based on this test, the auditor concluded that the shipping department was effective at meeting its quotas. Which of the following is true about the auditor's conclusion?

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Correct Answer: BD

The auditor selected a sample of 45 daily shipping logs, and on 44 of those days, the department met its daily quota. This indicates that the shipping department is effective at meeting its quotas. The sample size of 45 is generally considered adequate for such an operational audit, making the period tested reliable enough to conclude that the shipping department is performing its responsibilities effectively. This conclusion does not suggest skipping further tests of efficiency; it simply means that for the aspect of meeting quotas, the department is effective.

Discussion

3 comments
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MmadooouhOption: B
Oct 24, 2021

Anyone can understand this question? why not B?

Amarpreet
Nov 9, 2021

Because that is not the only responsibility of the shipping department.

chinyuanOption: A
Oct 26, 2021

No description of sampling methods, accuracy, and reliability levels, etc.

hshokryOption: C
Feb 17, 2024

why not C