251. Correct answer d. Internal auditors are often looking for significant or unexpected
variances in account balances and investigate these. All of the methods listed - Cost
Variance Analysis, Flexible Budgets and Activity-based Management – can assist internal
auditors in such variance analyses, except for joint cost allocation, which is a method of
allocating costs to products, and does not help with variance analysis.
Bạn đang xem 251. - CMA EXAM SUPPORT PACKAGE 1