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 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 Supplemental Information measures that help companies evaluate additional variables not covered elsewhere for the "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.

Benchmark Data

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Measure Category:
Supplemental Information
Measure Id:
102401
Total Sample Size:
576 All Companies
Performers:
25th
Median
75th
Key Performance
Indicator:
No

Compute this Measure

Units for this measure are percent.

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(Number of preventative primary controls / Number of identified primary controls) * 100.0

Key Terms

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Supplemental Information

Supplemental information is data that APQC determines is relevant to decision support for a specific process, but does not fit into the other measure categories such as cost effectiveness, cycle time, or staff productivity.

Measure Scope

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Cross Industry (7.2.1)

  • 9.8.2.1 - Design and implement control activities (10917) - Defining and executing policies, procedures, techniques, and mechanisms and actions taken to minimize risk.
  • 9.8.2.2 - Monitor control effectiveness (10918) - Overseeing the activities for internal controls. Observe the effectiveness of policies, procedures, techniques, and mechanisms actions taken to minimize risk.
  • 9.8.2.3 - Remediate control deficiencies (10919) - Taking corrective measures for policies, procedures, techniques, and mechanisms actions taken to minimize risk. (Conduct in accordance with Monitor control effectiveness [10918] in order to determine and rectify the control deficiencies.)
  • 9.8.2.4 - Create compliance function (10920) - Developing a compliance function for internal controls. Monitor trading activity. Avoid conflicts of interest. Safeguard compliance with guidelines at brokerage houses. Avoid money laundering and potential tax evasion.
  • 9.8.2.5 - Operate compliance function (10921) - Administering operational activities of a compliance function.
  • 9.8.2.6 - Implement and maintain controls-related enabling technologies and tools (10922) - Implementing and maintaining the compliance technological systems or equipment that are control-enabled.