Which statement is least appropriate?

There are several matters to be considered when designing a performance appraisal scheme, including the following:

a. The scheme must in fact address the auditor’s performance.

b. The scheme should attempt to meet employees’ needs that should be based around a desire to obtain feedback on their achievements and approach to work.

c. The scheme should represent what can be readily achieved by the auditor.

d. The scheme must incorporate the concept of annual progress reporting.

e. An auditor can compile a career plan so long as there is an awareness of the areas that have been developed and those that need further developing.

f. We can build on this idea of motivation by suggesting that any valid scheme should be geared directly into this concept of releasing ‘people power’.

g. The scheme should acknowledge the personal goals of each auditor.

h. The appraisal scheme should ideally feed into a suitable training programme.

i. Performance appraisal should be sophisticated enough to define an auditor’s potential to work at a defined level.
j. Using the bridge between performance appraisal and auditor development plans, we can go on to consider the future of each auditor in terms of promoting his/her management skills, existing job and future potential.
k. Counselling is also an important component of an appraisal scheme.