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IIA-CIA-Part3 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?

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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.

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KonradKOption: C
Jan 24, 2024

C is the right answer!

Elvin
Feb 26, 2024

why C?

KonradK
Mar 7, 2024

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