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Question 45: Pre Test CIA 2

Question 45:

Findings organize the facts discovered during audit research—the facts that the auditor thinks the audit client should know about and, most likely, act upon. A finding is generally considered to have five parts, commonly referred to as the five Cs: criteria, condition, cause, effect (or cause for concern), and recommendation/action plan (or corrective action). A conclusion represents the auditor’s professional judgment concerning the activities reviewed in the engagement.

For more information, refer to Section III, Chapter 2, Topic F

Which of the following tools would best give a manufacturing work center helpful information on how to streamline its workflow and produce units more efficiently?









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