Key performance indicators (KPIs) are metrics that reflect how well an organization is achieving its goals and objectives. KPIs should be specific, measurable, achievable, relevant, and time-bound. The most important characteristic of a KPI is its relevance, meaning that it should be aligned with the organization's vision, mission, strategy, and values. A relevant KPI should also be meaningful and useful for the intended audience, such as the management, the staff, or the stakeholders. A relevant KPI should provide insight into the performance and progress of the organization, as well as enable decision making and improvement actions. A KPI that is not relevant may be misleading, inaccurate, or irrelevant, and may not reflect the true state of the organization or its goals. References = Risk and Information Systems Control Study Manual, Chapter 3, Section 3.3.2, p. 116-117

is incorrect. Applying more controls is not the good solution. They usually complicate the condition.

Explanation/Reference:
Explanation:
Monitoring tools that focuses on transaction data generally correlate information from one system to another, such as employee data from the human resources (HR) system with spending information from the expense system or the payroll system.
Incorrect Answers:
B: Process integrity is confirmed within the system, it dose not need monitoring.
C: Configuration settings are generally compared against predefined values and not based on the correlation between multiple sources.
D: System changes are compared from a previous state to the current state, it dose not correlate information from multiple sources.