Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 194

When addressing the excessive overtime being paid to employees in an organization's customer service call center, which of the following would be most relevant for the internal auditor to use?

1. Confirmation.
2. Trend analysis.
3. External benchmarking.
4. Internal benchmarking.

Answer options

• A. 1, 2, and 3.
• B. 1, 2, and 4.
• C. 1, 3, and 4.
• D. 2, 3, and 4.

Correct answer: D

Explanation

The correct answer is D, as trend analysis and both external and internal benchmarking provide valuable insights into overtime trends and costs compared to industry standards and internal practices. Options A, B, and C include confirmation, which may not provide the necessary comparative analysis needed for evaluating excessive overtime.