During a Review of Performance Measures in an Organization's Purchasing

Multiple Choice

During a review of performance measures in an organization's purchasing function, the preliminary survey indicates that most of the measures have been in use for some time. The internal auditor should:

A) Review the data that was used to develop the measures.
B) Perform benchmarking in order to verify that the measures being used are meaningful.
C) Establish the history of the measures and reasons for use.
D) Report that the measures being used are out-of-date and should be improved.