Operational Audit Efficiency & Process Control Performance

Crestline Consumer Products | FY2024 Internal Audit Program | 12 Engagements Completed

Audit Program ROI
4.8:1
Target 5.0:1
Identified Improvements
$2.31M
vs. $483K program cost
Avg Error Rate Reduction
17.4%
Target 20%
CAP Implementation (90-Day)
84%
+12% YoY
Audit Hours per Finding
18.3
Finding yield efficiency
Total Findings Issued
126
Across 12 engagements

Audit ROI Build-Up (FY2024)

Finding Density per 10K Transactions

Control Coverage Efficiency Score

Score = (Control Effectiveness × Risk Alignment) / Resource Investment. Target ≥75.

Process Error Rate: Pre- vs. Post-Audit (90-Day Follow-Up)

FY2024 Audit Engagement Summary

Audit Engagement Process BU Findings High/Critical Recovery $ CAP Status Error Δ
AP Duplicate Payment ReviewAccounts PayableCorporate184$740K92%-23.4%
Revenue Recognition ControlsAccounts ReceivableNorth America143$412K86%-18.2%
T&E Policy ComplianceTravel & ExpenseCorporate222$287K89%-19.8%
Inventory Cycle Count AccuracyInventoryManufacturing165$318K78%-16.7%
Procurement Source-to-PayProcurementSupply Chain111$196K91%-12.3%
Payroll Controls ReviewPayrollHR/Finance92$124K100%-14.1%
Fixed Asset ReconciliationFixed AssetsCorporate70$82K88%-9.2%
IT General Controls (SOX)IT/CybersecurityIT136$071%N/A

Recovery Contribution by Process

Process Cycle Time Delta (Pre vs. Post)

Negative values indicate cycle time reduction (improvement).

CAP Quality Score Distribution

Audit Hours by Process

Risk Assessment Accuracy