Exam IIA-CIA-Part3 topic 2 question 216 discussion

Actual exam question from IIA's IIA-CIA-Part3

Question #: 216
Topic #: 2

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?

A. Total tire production labor hours for the operating period
B. Total tire production costs for the operating period
C. Plant production employee headcount average for the operating period
D. Tire production machinery utilization rates

Show Suggested Answer

Suggested Answer: A 🗳️

by KonradK at Jan. 24, 2024, 6:58 a.m.

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emtofid

6 months, 2 weeks ago

Selected Answer: A

Labor Productivity = Total Output / Total Labor Hours By comparing total tire production to total labor hours, the auditor can assess whether productivity per hour has declined, indicating inefficiency.

upvoted 2 times

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KonradK

1 year, 6 months ago

C is the right answer!

upvoted 1 times

Elvin

1 year, 5 months ago

why C?

upvoted 1 times

KonradK

1 year, 5 months ago

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

upvoted 1 times

KLynn

10 months, 2 weeks ago

C states “average” headcount, which is not relevant when evaluating efficiency

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