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CIMAPRA19-P03-1 Exam - Topic 2 Question 88 Discussion

Company H operates a fleet of lorries.The Internal Auditor recently conducted an investigation into the transport needs of the company.Their report recommended that the lorries be disposed of, the drivers made redundant, and the distribution of the company's products be outsourced.The type of investigation carried out by theInternalAuditor is best described as a:
D) Effectiveness Audit
A) Compliance Audit
B) Economy Audit
C) Efficiency Audit

CIMAPRA19-P03-1 Exam - Topic 2 Question 88 Discussion

Actual exam question for CIMA's CIMAPRA19-P03-1 exam
Question #: 88
Topic #: 2
[All CIMAPRA19-P03-1 Questions]

Company H operates a fleet of lorries.The Internal Auditor recently conducted an investigation into the transport needs of the company.Their report recommended that the lorries be disposed of, the drivers made redundant, and the distribution of the company's products be outsourced.

The type of investigation carried out by theInternalAuditor is best described as a:

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Suggested Answer: D

by Claribel at Jul 15, 2026, 07:59 AM

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Thaddeus
15 hours ago
I'm not entirely sure, but I remember something about Compliance Audits focusing on regulations, which doesn't seem to fit here.
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Aliza
6 days ago
I think this might be an Efficiency Audit since it looks at how well resources are being used, right?
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