Exam Pass Pro تحضير شامل لشهادات CIA & IAP — بنك أسئلة تفاعلي وملخصات رقمية آمنة
سؤال #79 CIA_Part3_349_MCQ_Arabic_SameStyle416_FullArabicOptions مهم ⭐ فتح الاختبار ↗
السؤال — عربي
: وضعت الإدارة مقياس أداء يركز على دقة المدفوعات. إحصاءات المدفوعات، التي يتم توفيرها يوميًا لجميع موظفي الحسابات الدائنة والتدقيق، تتضمن تفاصيل المدفوعات مصنفة حسب المبلغ والتكرار. أي مما يلي من المرجح أن يكون أكبر مصدر قلق بشأن مقياس الأداء هذا؟
Question — English
Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?
الخيارات — عربي
A وضوح البيانات (Articulation).
B توفر البيانات (Availability).
C قابلية قياس البيانات (Measurability).
D ملاءمة البيانات (Relevance).
Options — English
A Articulation of the data
B Availability of the data.
C Measurability of the data
D Relevance of the data.
💡 For performance measurement to be effective, it must be relevant to the objective it is intended to measure. In this case, management aims to assess the accuracy of disbursements, but the provided statistics focus on payment amount and frequency rather than accuracy. A. Articulation of the data refers to how the data is presented, which is not the main issue. B. Availability of the data is not a concern since the statistics are already provided daily. C. Measurability of the data is not problematic, as the data is quantifiable. Since the data does not directly measure accuracy, its relevance is the greatest concern. مشكلة هنا.