Câu 227: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

In reviewing the appropriateness of the minimum quantity level of inventory established by a department, an auditor would be least likely to consider:

1. A. Stockout costs, including lost customers.
2. B. Seasonal variations in forecasting inventory demand.
3. C. Optimal order sizes determined by an economic order quantity model. — đáp án hiện tại
4. D. The potential for obsolescence of inventory items.