6.07
From Corrective Action Plan AZ
Risk Assessment
Principle 6 - Define Objectives and Risk Tolerances
Attribute 6.07 - Management determines whether performance measures for the defined objectives are appropriate for evaluating the entity's performance in achieving those objectives. For quantitative objectives, performance measures may be a targeted percentage or numerical value. For qualitative objectives, management may need to design performance measures that indicate a level or degree of performance, such as milestones.
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