Key performance indicators (KPIs) are BEST utilized to provide a high-level overview of:

KPIs provide metrics that show whether processes and controls are meeting performance targets. CRISC explains that KPIs help identify how efficiently controls or processes are operating. They provide a leading view of performance, enabling early identification of inefficiencies that may lead to increased risk. KPIs do not measure cost effectiveness, ROI, or changes in risk tolerance—those belong to financial or strategic measurement systems. Control efficiency aligns directly with KPI use because KPIs measure operational results against objectives.