Efficiency indicators measure how well resources are used to produce outputs. The number of audits completed reflects efficiency because it shows how effectively the internal audit function utilizes available resources to deliver its plan.
Option B (observations) reflects risk exposure, not efficiency. Option C measures effectiveness (impact of audit work), not efficiency. Option D reflects investment in staff development, not operational efficiency.
[Reference:, IIA Practice Guide – Measuring Internal Audit Effectiveness and Efficiency., ]
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