During an operational audit of a chain of pizza delivery stores, an auditor determined that cold pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the auditor:
The information provided indicates that adjustments were made on over 40 percent of the ovens, but this alone does not conclusively determine that improperly functioning ovens are the cause of cold pizzas. Further inquiries and reviews are necessary to determine the impact of the oven variations on the pizza temperature and to identify if the ovens are indeed the cause of customer dissatisfaction. More data and analysis are required to draw a concrete conclusion.
the calibration records shows only 40% of the total oven are adjusted, what about the other 60%, is there a relation between the calibration issues and the temperature of the pizza, not yet, so the internal auditor should make more analysis to understand what is the real issue, the above information doesn't conclude any thing.
I agree this opinion,