The Audit Company performs financial statement audits for public and private companies. It competes and plans to grow by performing high-quality audits and by completing the audits faster than other firms. There are many other accounting firms in the industry capable of auditing public and private companies. They believes it needs to continuously improve its audit processes and that having satisfied employees who have earned their CPA license are both critical to its long-term success.

**List, describe, and justify eight metrics 2 in each of the Balanced Scorecard perspectives) that you believe they should include in its Balance scorecard.

How can a manager use the “strategic analysis of operating income” to determine if a firm has successfully implemented its strategy? Be sure to provide specific examples.