Resource Library
APQC’s Resource Library is your source for timely and topical information to help you meet your most complex business process and knowledge management challenges. Explore our ever-growing collection of more than 5000 research-based best practices, benchmarks and metrics, case studies, and other valuable APQC content.
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Measure Spotlights|
Total cost to perform the process group "manage internal controls" per process group FTE
This measure calculates the total cost per process group full-time equivalent (FTE) employee to perform the process group "manage internal controls," which administers the…
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Measure Spotlights|
Total cost to perform the process "operate controls and monitor compliance with internal controls policies and procedures" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "operate controls and monitor compliance with internal controls policies and procedures" process,…
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Measure Spotlights|
Number of FTEs that perform the process "report on internal controls compliance" per $1 billion revenue
This measure calculates the number of full-time equivalents employees (FTEs) per $1 billion revenue that report on internal controls compliance to the appropriate authority,…
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Measure Spotlights|
Cycle time in calendar days (including weekends) from the identification of a control violation until the violation is reported/communicated to the control or process owner
This measure calculates the number of calendar days (including weekends) that elapse from the identification of a control violation until the violation is reported…
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Measure Spotlights|
Cycle time in days from reporting of a control violation until investigation is completed and remediation steps/control changes are developed
This measure calculates the number of days that elapse from reporting of a control violation until investigation is completed and remediation steps/control changes are…
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This measure calculates the number of calendar days (including weekends) that elapse from identification of change in risk until changes to risk management policies and…
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Measure Spotlights|
Percentage of independent members on the audit committee
This measure calculates the percentage of independent members on the audit committee. It is part of a set of Supplemental Information measures that help companies evaluate…
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Measure Spotlights|
Percentage of officers/employees on the audit committee
This measure calculates percentage of officers/employees on the audit committee. It is part of a set of Supplemental Information measures that help companies evaluate…
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Measure Spotlights|
Percentage of other non-independent members on the audit committee
This measure calculates percentage of other non-independent members (i.e. other than officers/employees) on the audit committee. It is part of a set of Supplemental…
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Measure Spotlights|
Number of primary controls per 1,000 employees
This measure calculates the number of primary controls per 1,000 employees. In the context of internal controls, a primary control is a control that is part of regular…
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Measure Spotlights|
Percentage of primary controls that are automated
This measure calculates the percentage of primary controls that are automated. In the context of internal controls, a primary control is a control that is part of regular…
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Measure Spotlights|
Percentage of primary controls that are detective in nature
This measure calculates the percentage of primary controls that are designed to detect control violations. In the context of internal controls, a primary control is a control…
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Percentage of primary controls that are preventive in nature
This measure calculates the percentage of primary controls that are designed to prevent control violations. In the context of internal controls, a primary control is a…
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Measure Spotlights|
Independent internal resources as a percentage of risk assessment cost
This measure calculates independent internal resources as a percentage of risk assessment cost. Risk assessments help companies determine the possibility that a specified…
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Measure Spotlights|
Outside consultants as a percentage of risk assessment cost
This measure calculates outside consultants as a percentage of risk assessment cost. Risk assessments help companies determine the possibility that a specified undesirable…