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IIA Exam IIA-CIA-Part3 Topic 4 Question 79 Discussion

Actual exam question for IIA's IIA-CIA-Part3 exam
Question #: 79
Topic #: 4
[All IIA-CIA-Part3 Questions]

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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Suggested Answer: D

by Gregg at May 18, 2024, 06:29 PM

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Annmarie
3 months ago
Hmm, I'm torn between C) and D). Either way, the auditor is going to need some data on the workforce and the equipment to really get to the bottom of this mystery.
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Tuyet
1 months ago
C) Plant production employee headcount average for the operating period.
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Elin
2 months ago
C) Plant production employee headcount average for the operating period.
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Rex
2 months ago
B) Total tire production costs for the operating period.
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Simona
2 months ago
B) Total tire production costs for the operating period.
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Magnolia
2 months ago
A) Total tire production labor hours for the operating period.
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Hubert
2 months ago
A) Total tire production labor hours for the operating period.
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Shannan
3 months ago
B) Total tire production costs for the operating period seems like the most logical choice. If costs are up but output is down, that's a red flag for inefficiency.
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Lashaunda
3 months ago
I'm going with C) Plant production employee headcount average for the operating period. Knowing how many workers were on the line could help identify any staffing issues that may have contributed to the drop in production.
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Brunilda
1 months ago
D) The production machinery utilization rates.
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Iraida
2 months ago
C) Plant production employee headcount average for the operating period.
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Craig
2 months ago
B) Total tire production costs for the operating period.
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Tyisha
2 months ago
A) Total tire production labor hours for the operating period.
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Kate
3 months ago
I think A) Total tire production labor hours for the operating period is the way to go. If workers are being less efficient, that should show up in the total labor hours.
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Juan
2 months ago
User 2: Yeah, that seems like the most direct way to see if there's a problem with the workers.
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Portia
3 months ago
User 1: I agree, checking the total tire production labor hours would give us a good idea of worker efficiency.
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Alise
3 months ago
I think we should also request the production machinery utilization rates. It could give us insight into any issues with the equipment.
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Enola
3 months ago
D) The production machinery utilization rates. This will give the auditor a clear picture of how efficiently the plant is using its production equipment, which could be a key factor in the decreased tire output.
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Leoma
2 months ago
C) Plant production employee headcount average for the operating period.
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Reita
3 months ago
B) Total tire production costs for the operating period.
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Jestine
3 months ago
A) Total tire production labor hours for the operating period.
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Merlyn
4 months ago
I agree with Pura. Knowing the labor hours can help us determine if worker inefficiency is the cause of the decrease.
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Pura
4 months ago
I think we should request the total tire production labor hours for the operating period.
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