做為稽核主管，你覺得你有足夠的稽核指標，讓你獲得一些確保稽核部門有達到稽核與企業目標？這是由Hamad S. Alomar在Linkin IIA Group所提出, 以下有幾點提供參考：
Hamad S. Alomar
Banker, Financial Audit & Training
As CAE, Do you think you have enough Audit Metrics that give you some sort of assurance that your Audit Department is meeting Audit and Corporate objectives? Here are a few :
- What is the ratio of auditors / members of staff (ie, how many auditor per 50 or 100 members of staff )
- What is the ratio of certified auditors to total auditors
- What is the ratio of the auditors who have accounting background to total auditors
- How many audits cancelled due audit department and not due to auditees
- How many audits didn’t start on the scheduled time
- How many audits in which notification / audit requirements letter was sent to the auditee later than the date it supposed to go ?
- How many audits in which audit reports were released later than the agreed date ?
- How many audit reports challenged for some part by the auditee after the report has been released.
- How many scheduled meetings CAE had with the external auditors / Insurers / regulators during the year?
- How many complaints made against audit department
- How many audits for which working paper was not completed and filed on or before agreed date
- How many on-going frauds were uncovered by auditors
- How many letters off appreciation received by auditors
- How many loopholes in the process have been rectified due to audit observations
- How many warning / notice letters issued to any audit department staff
- How many presentations the audit department conducted for the benefit of : a-audit committee, b-members of staff, c-The Board
- How many presentations the audit department conducted in the organization’s training center.
- How many requests received from management for an opinion
- How many requests received from senior management to conduct a special review / investigation
- How many past-due outstanding high risk observations not rectified yet