Exam IIA-CIA-Part2 Topic 5 Question 212 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 212
Topic #: 5
Which of the following is an example of internal benchmarking?

Suggested Answer: C Vote an answer

Step-by-Step Detailed Explanation:
A . Book value per common share ratio is lower than that of the prior year:
This represents year-over-year comparison, which is an example of historical benchmarking, not internal benchmarking.
B . Staff turnover ratio is higher than the comparable organization in the same industry:
This represents external benchmarking, as it involves comparing against a peer organization.
C . Utilities expense of the sales unit is higher than that of the customer service unit:
Correct. This is internal benchmarking, as it compares performance metrics within the same organization.
D . Sales are significantly higher than the industry's average for five years:
This is an example of external benchmarking against the industry standard.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Benchmarking Techniques.

by Joshua at Jul 08, 2026, 02:33 AM

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