With Respect to Key Performance Indicators, Auditors Should ________

Multiple Choice

With respect to Key Performance Indicators, auditors should ________.

A) disregard them as they would be unrelated to the audit
B) ask management to provide a detailed explanation of which KPIs are of the most importance to them so that related audit procedures can be planned
C) assign the task of investigation to the internal audit function
D) assign new KPIs to the client as a result of the audit process