Key performance indicators $($KPIs$)$ are used to measure the $\_\_\_\_\_\_\_\_\_\_\_$ of a business and are linked to $\_\_\_\_\_\_\_\_\_\_\_.$ The following are all examples of KPIs $\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$ Choose the correct option to fill the missing word$($s$)$:

Select one:

a$.$

current risk and control levels; relevant risk appetite; sales, profit and revenue or income

b$.$

current risk and control performance; relevant risk appetite and control assessments; profitability, sales, revenue and costs

c$.$

current performance; specific targets and business objectives; profitability, sales, revenue and costs