Assertion: efficiency | /r/HasProperty | difficult to measure
Facets:
Source sentences:
text: Efficiency of some operations with dissimilar outputs can be difficult to measure.
text: The manager's obligation to be prudent in the use of resources is pertinent to all operations, including those where efficiency is difficult to measure.
text: Where the efficiency of an operation is difficult to measure, auditors are expected to verify whether the controls, operational processes, and work methods are appropriate for minimizing resource inputs in the delivery of required goods and services or maximizing output with given resources.