A Six Sigma improvement project usually starts with a formal problem statement. The statement covers "when, where, what, how many and what is the magnitude." For the following statement, what is missing.

Last year a Delaware's department of revenue, audited selected 15,000 tax returns. The first step, checking to appropriateness of the selected return gave 1500 inappropriately selected. 200 of these required some rekeying (rework) into the state's system.

Now, which of the statement covered areas is not addressed in the form problem statement?