Exam IIA-CIA-Part2 topic 1 question 2 discussion

Actual exam question from IIA's IIA-CIA-Part2

Question #: 2
Topic #: 1

During an operational audit of a chain of pizza delivery stores, an auditor determined that cold pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the auditor:

A. Has enough evidence to conclude that improperly functioning ovens are the cause.
B. Needs to conduct further inquiries and reviews to determine the impact of the oven variations on the pizza temperature.
C. Has enough evidence to recommend the replacement of some of the ovens.
D. Must search for another cause since approximately 60 percent of the ovens did not require adjustment.

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Suggested Answer: B 🗳️

by thabash at March 16, 2021, 8:57 p.m.

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thabash

2 years, 10 months ago

the calibration records shows only 40% of the total oven are adjusted, what about the other 60%, is there a relation between the calibration issues and the temperature of the pizza, not yet, so the internal auditor should make more analysis to understand what is the real issue, the above information doesn't conclude any thing.

upvoted 2 times

BAMBAM2

1 month, 2 weeks ago

I agree this opinion,

upvoted 1 times

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Exam IIA-CIA-Part2 topic 1 question 2 discussion

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thabash

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