Câu 244: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

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?

1. A. Net income per worker decreased. — đáp án hiện tại
2. B. Wage rates increased.
3. C. Worker efficiency decreased.
4. D. Total labor hours increased.