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