Exam IIA-CIA-Part3 All QuestionsBrowse all questions from this exam
Question 193

While performing an audit of a car tire manufacturing plant, an internal auditor noticed a significant decrease in the number of tires produced from the previous operating period. To determine whether worker inefficiency caused the decrease, what additional information should the auditor request?

    Correct Answer: A

    To determine whether worker inefficiency caused the decrease in the number of tires produced, the internal auditor should request the total tire production labor hours for the operating period. This information will allow the auditor to calculate labor productivity by comparing the number of tires produced to the labor hours expended. By examining the labor hours, the auditor can assess if the workers were less efficient in producing tires during the period in question.

Discussion
KonradKOption: C

C is the right answer!

Elvin

why C?

KonradK

Effectiveness is about completion and efficiency is about resources so headcount of employees would say a lot about whether tasks were completed efficiently concerning the least amount of resources