Which of the following procedures should an IS auditor complete FISRT when evaluating the adequacy of IT key performance indicators (KPIs)?

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Which of the following procedures should an IS auditor complete FISRT when evaluating the adequacy of IT key performance indicators (KPIs)?
A . Independently calculate the accuracy of the KPIs.
B . Review KPIs that indicate poor IT performance.
C . Validate the KPI thresholds.
D . Determine whether the KPIs support IT objectives.

Answer: D

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