Certified Information Systems Auditor (CISA) — Question 547

When an IS auditor evaluates key performance indicators (KPIs) for IT initiatives, it is MOST important that the KPIs indicate:

Answer options

• A. IT deliverables are process driven.
• B. IT objectives are measured.
• C. IT resources are fully utilized.
• D. IT solutions are within budget.

Correct answer: B

Explanation

The correct answer is B because measuring IT objectives is essential for determining the success of IT initiatives. Options A, C, and D, while important, focus on processes, resource utilization, and budget constraints, which do not directly reflect whether the specific objectives of IT initiatives are being met.