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Exam IIA-CIA-Part1 topic 3 question 64 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 64
Topic #: 3
[All IIA-CIA-Part1 Questions]

When comparing an organization's current performance to that of the prior year, an internal auditor found that:
✑ Total labor costs had increased.
✑ More overtime costs had been incurred.
✑ The total number of workers had increased.
✑ Net income was 10 percent lower.
Based solely on this information, which of the following is a valid conclusion?

  • A. Net income per worker decreased.
  • B. Wage rates increased.
  • C. Worker efficiency decreased.
  • D. Total labor hours increased.
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Suggested Answer: A 🗳️

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Elvoo
3 months, 1 week ago
Why not D?
upvoted 2 times
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