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The key performance indicators (KPIs) Better practice include measurement of the:
*timeliness and cost of internal audits commensurate with the objectives or benefits of the internal audit;
*acceptance of recommendations made by internal audit;
*quality of assurance reviews, advisory services and audit support activities, including stakeholder satisfaction;
*progress in delivery of the approved program;
*internal audit staff qualifications and professional development;
*internal audit staff satisfaction; and
*overall contribution made by the internal audit function.
