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Discussion

An indicator is reported monthly and the plant's process is changed in June. The baseline

  • A.must be retained unchanged for consistency
  • B.must be recalculated every month thereafter
  • C.ceases to be required at all once such a change has occurred
  • D.must be revised, the earlier comparison having become meaningless

Answer: D

Comparing performance against a baseline established for a different process credits or blames the change rather than the management, so a material change calls for a revision. The standard requires the circumstances of any revision to be recorded.

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