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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 1 question 24 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 24
Topic #: 1
[All IIA-CIA-Part2 Questions]

Direct staff as a percentage of total staff is an example of which of the following types of efficiency measures?

  • A. Productivity ratio.
  • B. Productivity index.
  • C. Operating ratio.
  • D. Resource utilization rate.
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Suggested Answer: D 🗳️
by emtofid at Oct. 10, 2024, 9:32 p.m.

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Sundaysilence
1 month, 1 week ago
Selected Answer: D
C is a financial efficiency metric, not a staffing or resource allocation one.
upvoted 1 times
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emtofid
9 months, 4 weeks ago
Selected Answer: D
If you're measuring the utilization of staff, D. Resource utilization rate is more fitting than the operating ratio, which deals with overall financial operations.
upvoted 3 times
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C (25%)
B (20%)
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