Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 14

The following are potential sources of evidence regarding the effectiveness of a division's total quality management program. The least persuasive evidence would be a comparison of:

Answer options

• A. Employee morale before and after program implementation.
• B. Scrap and rework costs before and after program implementation.
• C. Customer returns before and after program implementation.
• D. Manufacturing and distribution costs per unit before and after program implementation.

Correct answer: A

Explanation

Employee morale is subjective and can be influenced by many factors outside of the total quality management program, making it less reliable as evidence of effectiveness. In contrast, metrics like scrap and rework costs, customer returns, and manufacturing costs are more concrete and directly linked to the program's impact on operational performance.