Susana Lopez, a consultant with Kiva Audit Associates, has just begun an engagement at Four Corners Airlines, which is based in Santa Fe, New Mexico. The company has fallen on hard times of late despite record profits for the rest of the airline industry. Management is somewhat set in its ways and could probably use some "new blood," as the most recent hire to the firm's executive team was 12 years ago. In Lopez's first meeting with the team, the airline's chief executive officer commented that "all that matters in this industry are load factors -the percentage of seats sold on scheduled flights. If load factors are adequate, everything else will take care of itself." Lopez noted that while this measure was important, other, broader facets of operation were significant as well. She asked if any of the management team had heard of the balanced scorecard, and received dead silence as a response. Based on her experiences with other engagements, including two that involved airlines, Lopez was convinced that the balanced scorecard could provide benefits in helping to solve the airline's woes. After a presentation about the philosophy of the balanced scorecard, Four Corners Airlines' management team accepted her idea, feeling that a shift in operating philosophy was needed for survival. PR 1-30 Part 3: Identify a number of measures to represent the key elements... 3. Identify the type of measure used to represent the key elements below. (Hint: There are 6 financial measurements, 6 Customer measures, 8 internal business process measures, and 5 Learning and growth measures.)