Which of the following is true about the auditor’s conclusion?

As part of an operational audit of the shipping department, an auditor selected a sample of 45 daily shipping logs from the department’s files. On 44 of the days, the log contained a sufficient number of shipments to meet the department’s daily quota. Based on this test, the auditor concluded that the shipping department was effective at meeting its quotas.

Which of the following is true about the auditor’s conclusion?
A . The number of items selected for testing is inadequate to justify the conclusion.
B . The shipping department is effective in meeting its responsibilities.
C . This conclusion would negate any need to perform tests of efficiency.
D . None of the above.

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Answer: D