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What about assessing the benefits derivable from recommendations made,  i.e.
each time we block a loophole, can the long term valeu be used as a
performance indicator.
 
 

-----Original Message-----
From: Sharon Haapala [mailto:[EMAIL PROTECTED]]
Sent: Friday, April 05, 2002 3:12 PM
To: [EMAIL PROTECTED]
Subject: Re: Internal Audit key performance indicators


At 01:45 PM 4/5/02 +0200, you wrote:


My Boss who is the CEO would like me to come up with key performance
indicators against which h would measure my performance. 


In my proposed indicators l have included such things as no
of reports, recommendations implemented, budget performance, achieving set
plan etc. This to him is not sufficient and he wants me to include such
things as No. of frauds unravelled compared to previous years in dollars and
quantity terms, reported against those determined by audit, etc. Can you
suggest more indicators for me please.


I'd be very interested in hearing more ideas in this area.  Some of the
indicators mentioned above make me a bit nervous.  I'm a university auditor,
and some years I may not complete as many audits as other years, simply due
to the nature of the audits - how long they take, complicated issues that
might arise.  Similarly, I don't find fraud every year - we're a small
university that has excellent internal controls and audit trails.  If I had
fewer audit reports issued and no frauds, would that mean I'm doing poorly?

Just food for thought - please share any info you receive.
Sharon



~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sharon J. Haapala, CIA, Auditor
Internal Audit Department           
Michigan Technological University     
906-487-1994
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 

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