1D2B WHICH ONE OF THE FOLLOWING ACCOUNTING AND MANAGEMENT TECHNIQUES...

251. CSO: 1D2a LOS: 1D2b

Which one of the following accounting and management techniques is least likely to

assist internal auditors in appraising the efficiency with which resources are being used

by respective profit centers?

a. Cost Variance Analysis.

b. Flexible Budgets.

c. Activity-based management.

d. Joint cost allocations.