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|
Personnel cost to perform the process "report on internal controls compliance" per $1,000 revenue
This measure calculates personnel 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|
Personnel cost to perform the process group "manage internal controls" per $1,000 revenue
This measure calculates personnel cost per $1,000 revenue to perform the process group "manage internal controls," which administers the processes put into place by the board…
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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|
Total cost to perform the process "establish internal controls, policies, and procedures" per $1,000 revenue
This measure calculates the total cost per $1,000 revenue to perform the "establish internal controls, policies, and procedures" process, which entails forming the rules and…
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Measure Spotlights|
Number of control violations per 1,000 business entity employees
This measure calculates the number of control violations per 1,000 business entity employees. Control violations here pertain to financial reporting/accounting and/or relate…
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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|
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|
Cycle time in days to update/revise the rolling forecast
This measure calculates the number of calendar days (including weekends) it takes to update/revise the rolling forecast. A rolling forecast requires regular updates to…
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Measure Spotlights|
Number of budget versions produced before final approval
This measure calculates the approximate number of budget versions that are produced during the budget cycle before approval of the final budget. It is part of a set of…
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Measure Spotlights|
Number of FTEs that perform the process "perform planning/budgeting/forecasting" per $1 billion revenue
This measure calculates the number of full-time equivalent employees (FTEs) per $1 billion revenue that develop periodic plans, budgets, and forecasts to enable achievement…
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Measure Spotlights|
Total cost to perform the process "perform planning/budgeting/forecasting" per process FTE
This measure calculates the total cost per process full-time equivalent (FTE) employee to perform the process "perform planning/budgeting/forecasting," which involves…