Total number of compliance and ethics services FTEs per $1 billion revenue

This measure calculates total number of compliance and ethics services full-time equivalent employees (FTEs) per $1 billion revenue. This Cost Effectiveness measure is intended to help companies understand this cost expenditure related to the process group "Manage legal and ethical issues".

Benchmark Data


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Measure Category:
Cost Effectiveness
Measure ID:
Total Sample Size:
86 All Companies
25th Median 75th
- - -
Key Performance Indicator:

Sample image showing interactive filters for more detailed measure peer group data and an interactive graph.

Compute this Measure

Units for this measure are FTEs.

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Number of FTEs dedicated to the compliance and ethics services function / (Total business entity revenue * 0.000000001)

Key Terms

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Total annual revenue is net proceeds generated from the sale of products or services. This should reflect the selling price less any allowances such as quantity, discounts, rebates and returns. If your business entity is a support unit and therefore does not directly generate revenue, then provide the revenue amount for the units you support. For government/non-profit organizations, please use your non-pass-through budget. For insurance companies the total annual revenue is the total amount of direct written premiums, excluding net investment income. Note: Business entity revenue needs to only include inter-company business segment revenue when the transactions between those business segments are intended to reflect an arm's length transfer price and would therefore meet the regulatory requirements for external revenue reporting.

To calculate the number of full-time equivalents employed during the year for each respective process or activity, you must prorate the number of employees and the hours spent performing each process/activity. Assume that a full-time worker represents 40 hours per week. Provide the average number of full-time equivalents employed during the year for each respective process. Include full-time employees, part-time employees, and temporary workers hired during peak demand periods. Allocate only the portion of the employee's time that relates to or supports the activities identified for an applicable process. Prorate management and secretarial time by estimating the level of effort in support of each activity, by process.

For example, a part-time secretary in the finance department for XYZ, Inc. charges all of his time to finance department activities. He works 20 hours per week. The secretary splits his time evenly supporting employees working in the general accounting process and the financial reporting process. Thus, his time should be allocated by process. So, if he works throughout the year and supports these two processes, his time would be split evenly as:

20hrs/40hrs = .5FTE * 50% for general accounting = .25FTE for general accounting

20hrs/40hrs = .5FTE * 50% for financial reporting = .25FTE for financial reporting

Cost effectiveness measures are those in which two related variables, one of which is the cost and one of which is the related outcome related to the expenditure are used to determine a particular metric value.

The metric value which represents the 50th percentile of a peer group. This could also be communicated as the metric value where half of the peer group sample shows lower performance than the expressed metric value or half of the peer group sample shows higher performance than the expressed metric value.

Measure Scope

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Cross Industry (7.3.1)

  • 12.4.1 - Create ethics policies (11044)
  • 12.4.2 - Manage corporate governance policies (11045)
  • 12.4.3 - Develop and perform preventive law programs (11046)
  • 12.4.4 - Ensure compliance (11047)
    • - Plan and initiate compliance program (11053)
    • - Execute compliance program (11054)
  • 12.4.5 - Manage outside counsel (11048)
    • - Assess problem and determine work requirements (11056)
    • - Engage/Retain outside counsel if necessary (11057)
    • - Receive strategy/budget (11058)
    • - Receive work product and manage/monitor case and work performed (11059)
    • - Process payment for legal services (11060)
    • - Track legal activity/performance (11061)
  • 12.4.6 - Protect intellectual property (11049)
    • - Manage copyrights, patents, and trademarks (11062)
    • - Maintain intellectual property rights and restrictions (11063)
    • - Administer licensing terms (11064)
    • - Administer options (11065)
  • 12.4.7 - Resolve disputes and litigations (11050)
  • 12.4.8 - Provide legal advice/counseling (11051)
  • 12.4.9 - Negotiate and document agreements/contracts (11052)