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Which of the following findings should be of MOST concern to the auditor?

An IS auditor conducts a review of a third-party vendor’s reporting of key performance indicators (KPIs).

Which of the following findings should be of MOST concern to the auditor?
A . Some KPIs are not documented.
B . KPIs have never been updated.
C . KPIs data is not being analyzed.
D . KPIs are not clearly defined.

Answer: D

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