Which of the following is likely to be the greatest concern regarding this performance measurement?

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?
A . Articulation of the data
B. Availability of the data.
C. Measurability of the data
D. Relevance of the data.

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Answer: D