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