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 oversight and management. The set of primary controls form the basis of the organization's internal controls. This measure is part of a set of Process Efficiency measures that help companies optimize their "operate controls and monitor compliance with internal controls policies and procedures" process—which incorporates planning, management, operations, and monitoring of internal control mechanism policies and procedures in order to manage internal controls—by minimizing waste and refining resource consumption.
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Number of identified primary controls / (Number of business entity employees * 0.0010)
Process efficiency represents how well a process converts its inputs into outputs. A process that converts 100% of the inputs into outputs without waste is more efficient than one that converts a similar amount of inputs into fewer outputs.
Full-time Employee, Part-time Employee, and Temporary Employee
For the purpose of this survey, a regular full-time employee is hired for an indefinite period of time and is normally scheduled to work forty hours per week. Appointment is continuous, subject to satisfactory performance and availability of funding.
For the purpose of this survey, a regular part-time employee is hired for an indefinite period of time and is scheduled to work less than forty hours per week.
A temporary employee is employed for a finite period of time, to fulfill a time-limited role, or to fill the role of a permanent employee who is absent from work. The length of time an employee can work for the organization and be considered a temporary employee may be governed by employment legislation.