Certified Information Systems Auditor (CISA) — Question 458

Which of the following is the PRIMARY role of key performance indicators (KPIs) in supporting business process effectiveness?

Answer options

• A. To analyze workflows in order to optimize business processes and eliminate tasks that do not provide value
• B. To evaluate the cost-benefit of tools implemented to monitor control performance
• C. To enable conclusions about the performance of the processes and target variances for follow-up analysis
• D. To assess the functionality of a software deliverable based on business processes

Correct answer: C

Explanation

The correct answer, C, highlights that KPIs provide insights into process performance and help identify areas that require further investigation. Option A focuses on optimizing processes rather than the role of KPIs. Option B deals with cost-benefit analysis of tools rather than KPIs themselves. Option D discusses software deliverables, which is not the primary focus of KPIs.