Which of the following statements BEST illustrates the relationship between key performance indicators (KP|s) and key control indicators (KCls)? A. KPis measure manual controls, while KCis measure automated controls. B. KPls and KCls both contribute to understanding of control effectiveness. C. KCis are applied at the operational level, while KPls are at the strategic level. D. A robust KCI program will replace the need to measure KPls