Which metric in an audit is qualitative?

• A. Proper releases taken.
• B. Timeliness of reports.
• C. Number of files opened.
• D. Accuracy of data entry.

Answer: (A)

Qualitative metrics describe how well a process is performed, focusing on quality, compliance, and appropriateness rather than on counts or speeds. The option about proper releases taken assesses whether the necessary approvals or releases were obtained according to policy, which speaks to process integrity and governance. It’s described in terms of whether the step was done correctly, not how many times it happened or how fast it occurred.

The other items are quantitative: timeliness of reports is measured by dates and whether reports were completed on time; the number of files opened is a simple count; and accuracy of data entry is typically measured by error rates or percent accuracy. Those are expressed numerically.

So, the metric that is qualitative is the one about proper releases taken.