Measurement Criteria Are Considered Relevant When They Relate Directly to the Mission

Measurement criteria are considered relevant when they relate directly to the mission, goals and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:

A) Ad hoc criteria by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.
B) Benchmark performance by comparable public or private sector operations.
C) Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program) .
D) Customers feedback will be given the first and foremost importance.