Which of the following is MOST important when developing key performance indicators (KPIs)?

A. Alignment to management reports

B. Alignment to risk responses

C. Alerts when risk thresholds are reached

D. Identification of trends








 

Suggested Answer: D

Monitor and analyze key performance indicators (KPIs) to identify changes or trends related to the control environment and determine the efficiency and effectiveness of controls.

This question is in CRISC exam 
For getting Risk and Information Systems Control Certificate


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