Pempal Key Performance Indicators for Internal Audit - IIA

1 July 2020 Copyright 2020 Pempal IACOPAll rights reserved. No part of this publication may be reproduced, transmitted, or distributed in any form without prior written permission from Pempal IACOP except for noncommercial uses permitted by copyright law. Any modification to the guidance provided on cooperation agreements in this publication requires a citation to the effect that this publication was used and that it was modified. Contact Audit Community of Practice (IACOP)T: +7 495 745 70 00 ext. 2002E: cknowledgements 2 Pempal and IACOP 3 Preface 4 Glossary 4 PART 1. BACKGROUND 5 PART 2. WHAT ARE KEY Performance Indicators ? 6 Internal Audit standards 6 KPIs for Internal Audit 6 Creating strong and effective KPIs 7 PART 3. A BALANCED SCORECARD FOR Internal Audit 10 PART 4. EXAMPLES OF THE USE OF KPIS BY Internal Audit 16 United Kingdom 16 Austria 20 European Commission 24 PART 5. FOUR KEY AREAS FOR CONSIDERATION IN THE USE OF KPIS 271.

A performance indicator is a means of measuring the extent to which an individual, group, or entity is meeting its objectives. Initially a key performance indicator was a way of denoting the most relevant performance indicators for a particular organization. However, the terms performance indicators and KPIs are now often used interchangeably.

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  Performance, Indicator, Performance indicator

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