Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 144

Which of the following is characteristic of a qualitative metric rather than a quantitative measure?

Answer options

• A. Existing data is easily understood.
• B. Unique data is collected through survey research.
• C. Less effort is required to collect data.
• D. Data is readily comparable to that of other organizations.

Correct answer: D

Explanation

Option D is correct because qualitative metrics often involve subjective assessments that can vary between organizations, making direct comparisons challenging. In contrast, the other options describe characteristics that are more aligned with quantitative metrics, which focus on measurable data and objective analysis.