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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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Diane
3 days ago
Why do you say that?
upvoted 0 times
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Keena
9 days ago
I think it's an Efficiency Audit.
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Christoper
14 days ago
Wow, I didn’t expect them to go that far!
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Mitzie
19 days ago
Really? Outsourcing seems risky, not sure about this.
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Bernardo
24 days ago
Definitely an Economy Audit, they’re cutting costs!
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Cortney
29 days ago
I disagree, it seems more like a Compliance Audit.
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Paola
1 month ago
Sounds like an Efficiency Audit to me.
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Amber
1 month ago
I’m leaning towards Effectiveness Audit, but I’m confused about the difference between that and Efficiency. They seem so similar!
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Donte
1 month ago
This reminds me of a practice question where we discussed how to assess cost-effectiveness. Could it be an Economy Audit?
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Thaddeus
2 months 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
2 months ago
I think this might be an Efficiency Audit since it looks at how well resources are being used, right?
upvoted 0 times
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