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CISA · Question #231

Which of the following should be of GREATEST concern to an IS auditor reviewing an organization's IT process performance reports over the last quarter?

The correct answer is C. Key performance indicators (KPIs) were met in only one month.. An IS auditor reviewing IT process performance reports should be most concerned when key performance indicators (KPIs) are consistently unmet, as this directly indicates a failure to achieve organizational objectives.

Submitted by kim_seoul· Apr 18, 2026Governance and Management of IT

Question

Which of the following should be of GREATEST concern to an IS auditor reviewing an organization's IT process performance reports over the last quarter?

Options

  • AMetrics are not aligned with industry benchmarks.
  • BMetrics were defined without stakeholder review.
  • CKey performance indicators (KPIs) were met in only one month.
  • DPerformance reporting includes too many technical terms.

How the community answered

(26 responses)
  • A
    12% (3)
  • B
    8% (2)
  • C
    77% (20)
  • D
    4% (1)

Why each option

An IS auditor reviewing IT process performance reports should be most concerned when key performance indicators (KPIs) are consistently unmet, as this directly indicates a failure to achieve organizational objectives.

AMetrics are not aligned with industry benchmarks.

Metrics not aligning with industry benchmarks is a concern for improvement or competitive analysis, but not as critical as failing to meet one's own defined performance targets.

BMetrics were defined without stakeholder review.

Metrics defined without stakeholder review is a process deficiency, but the actual performance failure (not meeting KPIs) is a more immediate and critical concern than how the metrics were initially established.

CKey performance indicators (KPIs) were met in only one month.Correct

Failing to consistently meet KPIs for IT process performance directly indicates that the processes are not achieving their intended objectives or desired levels of performance. This suggests fundamental issues requiring immediate investigation and corrective action to ensure IT supports business goals effectively.

DPerformance reporting includes too many technical terms.

Performance reporting with too many technical terms is an issue of communication and clarity, but it does not inherently mean performance itself is poor, unlike the direct failure to meet KPIs.

Concept tested: IT performance management, KPI monitoring, audit concerns

Topics

#IT Performance Reporting#Key Performance Indicators (KPIs)#Audit Findings Prioritization#IT Governance Oversight

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