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 "report on internal controls compliance" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to report on internal controls compliance to the appropriate authority, including IT regulations and pertinent data…
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Measure Spotlights|
Percentage of total finance function FTEs allocated to the process "establish internal controls, policies, and procedures"
This measure calculates the percentage of total finance function full-time equivalent employees (FTEs) allocated to the process "establish internal controls policies and…
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Measure Spotlights|
Percentage of total finance function FTEs allocated to the process "operate controls and monitor compliance with internal controls policies and procedures"
This measure calculates the percentage of total finance function full-time equivalent employees (FTEs) allocated to the process "operate controls and monitor compliance with…
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Measure Spotlights|
Annual percentage change in retail customer purchase frequency
This measure calculates annual percentage change in retail customer purchase frequency. Customer purchase frequency is defined as the number of times a customer has made a…
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Measure Spotlights|
Retail shopping cart abandonment rate
This measure calculates shopping cart abandonment for the business entity website. Shopping cart abandonment rate is calculated as follows: 100% - [Completed transactions as…
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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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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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Measure Spotlights|
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…