D. Source information is consistently available.
The most important consideration when selecting key performance indicators (KPIs) for control monitoring is that the source information is consistently available. Reliable and consistent data availability ensures that KPIs can be tracked and monitored over time, providing accurate and actionable insights for effective control monitoring.
I believe C
KPIs should be SMART
• Specific-based on a clearly understood goal; clear and concise
• Measurable-able to be measured; quantifiable (objective), not subjective
• Attainable-realistic; based on important goals and values
• Relevant-directly related to a specific activity or goal
• Timely-grounded in a specific time frame
Additionally, KPis should be:
• Valuable to the business
• Tied to a business function or service
• Under the control of management
• Quantitatively measured
• Usable in different reporting periods (for consistency)
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