Certified in Risk and Information Systems Control (CRISC) — Question 1001

Which of the following is MOST important when developing key performance indicators (KPIs)?

Answer options

• A. Alignment to management reports
• B. Alignment to risk responses
• C. Alerts when risk thresholds are reached
• D. Identification of trends

Correct answer: A

Explanation

The correct answer is A because aligning KPIs with management reports ensures that the indicators are relevant and support decision-making processes. Options B, C, and D, while important, do not directly reflect the primary necessity of ensuring that KPIs are in sync with management's reporting needs.