Câu 121: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

An internal auditor provided the following statement about division A's performance during the month: "Because supplies of raw material X were scarce, divisionA's profits declined by 15 percent."Which of the following can be validly concluded from the auditor's statement?I. Division A's production level declined by 15 percent.II. Division A could have sold more products than it produced.III. Division A usually sells all of the products that it produces.

1. A. I only
2. B. II only — đáp án hiện tại
3. C. III only
4. D. I and II only