Percentage of total control violations that are previously identified

This measure calculates previously identified control violations as a percentage of total control violations. Previously identified control violations are repeats of violations that were identified prior to the 12-month survey period. Control violations here pertain to financial reporting/accounting and/or relate to security of or access to financial records. This measure is part of a set of Process Efficiency measures that help companies optimize their "report on internal controls compliance" process by minimizing waste and refining resource consumption.

Benchmark Data


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Measure Category:
Process Efficiency
Measure ID:
Total Sample Size:
324 All Companies
25th Median 75th
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Key Performance Indicator:

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Compute this Measure

Units for this measure are percent.

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(Number of previously identified control violations in last twelve months / Number of control violations in last twelve months pertaining to financial reporting/accounting and/or security/access to financial records) * 100.0

Key Terms

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Process efficiency

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.

Measure Scope

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Cross Industry (7.3.1)

  • - Report to external auditors (10923)
  • - Report to regulators, share-/debt-holders, securities exchanges, etc. (10924)
  • - Report to third parties (10925)
  • - Report to internal management (10926)