Which of the following statements BEST illustrates the relationship between key performance indicators (KPIs) and key control indicators (KCIs)?

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Which of the following statements BEST illustrates the relationship between key performance indicators (KPIs) and key control indicators (KCIs)?
A . KPIs measure manual controls, while KCIs measure automated controls.
B . KPIs and KCIs both contribute to understanding of control effectiveness.
C . KCIs are applied at the operational level, while KPIs are at the strategic level.
D . A robust KCI program will replace the need to measure KPIs.

Answer: B

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