Procedures for Evaluating IT Key Performance Indicators (KPIs)

D.

When evaluating the adequacy of IT key performance indicators (KPIs), an IS auditor should start by determining whether the KPIs support IT objectives. Therefore, option D is the correct answer.

Explanation:

IT KPIs are a set of metrics used to measure the performance of an IT organization or specific IT processes. These KPIs should be aligned with the IT objectives and goals of the organization. Before assessing the accuracy or validity of the KPIs, an IS auditor should first determine whether the KPIs are appropriate and relevant to the organization's IT objectives.

Option A, independently calculating the accuracy of the KPIs, is not the first step in evaluating the adequacy of IT KPIs. This step may be taken later in the audit process after the auditor has determined the relevance and appropriateness of the KPIs.

Option B, reviewing KPIs that indicate poor IT performance, assumes that the auditor already knows which KPIs are indicating poor performance. However, this step is not the first step in evaluating the adequacy of IT KPIs.

Option C, validating the KPI thresholds, is also not the first step in evaluating the adequacy of IT KPIs. This step should be taken after determining whether the KPIs are aligned with IT objectives.

In summary, when evaluating the adequacy of IT KPIs, an IS auditor should start by determining whether the KPIs support IT objectives.