Explanation:
The LEAST is the keyword used in this question, You need to find out a LEAST important factor in the measurement of the productivity.
For the CISA exam you should know the table below which contains information about measurement of a critical success factor.
Measurement of Critical Success Factors
Productivity
Dollars spent per use
Number of transactions per month
Number of transactions per user
Quality
Number of discrepancies
Number of disputes
Number of occurrences of fraud/misuse detection
Economic value
Total processing time reduction
Momentary value of administration costs
Customer service
Turnaround time for customer question handling
Frequency of useful communication to user.
The following were incorrect answers:
The other options presented are more important in the measurement of critical success factor of the productivity.
Reference:
CISA review manual 2014 Page number 159