Internal Controls Measures and KPIs

Published On:
November 09, 2021
Authored By:
Members-Only Content:

This article presents data from APQC’s New Developments in Internal Controls survey on the process measures and KPIs that organizations leverage for internal controls. APQC’s analysis found that many organizations have room to improve their measures and benchmarking as well as their performance on important KPIs in this area—especially when it comes to remediating risks once they are discovered. After reviewing data on the top process measures for internal controls, we discuss findings from the survey on internal controls KPIs to show that many organizations may be exposing themselves to unnecessary risk.