The primary role of a Compliance Management System (CMS) is to provide a structured framework for an organization to manage its legal, regulatory, and internal policy obligations. Key Compliance Indicators (KCIs) are the specific metrics used within this system to measure performance and effectiveness. Their fundamental purpose is to quantify the extent to which the organization is successfully meeting its mandated and voluntary requirements. KCIs provide tangible data on the state of compliance, enabling management to identify weaknesses, track progress, and demonstrate adherence to stakeholders and regulators.

A. To deliver compliance training to employees

This is too narrow. While a CMS may track or facilitate training activities, its core function is the overall management of compliance obligations, not just training delivery.

C. To ensure adherence to ethical standards and codes of conduct

This is only a subset of compliance. Compliance encompasses all legal, regulatory, and contractual obligations, in addition to internal ethical standards.

D. To monitor and evaluate the effectiveness of internal controls and procedures

This describes a mechanism, not the ultimate goal. Controls are monitored in order to achieve compliance. The primary role is to address the obligation itself, which is what KCIs directly measure.

1. OCEG. (2021). GRC Capability Model (Version 3.5).

In the glossary, Compliance is defined as "The act of adhering to, and the ability to demonstrate adherence to, mandated requirements... as well as voluntary requirements..." This directly supports that the goal is addressing obligations.

Section 4.3.4, "Measure, Analyze, and Report," states, "Measurement provides the means to determine the degree to which objectives are being achieved..." In a compliance context, the primary objective is to meet obligations, which aligns directly with answer B.

2. Racz, N., Weippl, E., & Seufert, A. (2010). A frame of reference for research of integrated governance, risk, and compliance (GRC). In Proceedings of the 43rd Hawaii International Conference on System Sciences. https://doi.org/10.1109/HICSS.2010.358

The paper discusses how GRC systems, including compliance management components, are designed to "ensure that an organization achieves its objectives... while meeting compliance requirements" (p. 2). This emphasizes that the system's role is tied to meeting requirements (obligations). KCIs are the metrics used to evaluate this performance.