Audit Findings & Deviations
governance
systemic
This metric measures the number of audits performed and the deviations or findings identified during those audits. It reflects the maturity and effectiveness of governance, reporting, and compliance processes related to sustainability, data management, and operational controls.
In a Green Agile context, Audit Findings & Deviations make organizational weaknesses and improvement areas visible. Instead of treating audits as one‑time compliance exercises, this metric encourages continuous learning and systematic improvement across teams and processes.
Classification
- Category: Governance, Reporting & Compliance
- Measurement Frequency: yearly
- Responsibility: Green Agile Coach
Impact
A decreasing number of deviations indicates improving process maturity, clearer responsibilities, and more robust documentation and controls. An increasing number of findings highlights gaps in governance structures, missing evidence, or misalignment between defined processes and actual practice.
Because this metric reflects outcomes across multiple teams, systems, and processes, it represents a systemic impact. It supports governance by enabling trend‑based discussions about compliance readiness and organizational learning rather than focusing on individual incidents.
Calculation
Audit Findings & Deviations are tracked as a count-based metric:
\[\text{Audit Findings} = \text{Number of identified deviations or findings}\]In addition to the absolute number, teams should monitor the change compared to the previous year to assess improvement or regression:
\[\Delta \text{Findings} = \text{Findings}_{\text{current year}} - \text{Findings}_{\text{previous year}}\]The long-term objective is to reduce deviations over time and move as close to zero as reasonably possible, acknowledging that findings can also reflect increased audit depth or scope.
Example
Assume an organization conducts annual sustainability and process audits with the following results:
- Previous year: 12 findings
- Current year: 7 findings
The change is:
\[7 - 12 = -5\]This negative delta indicates a reduction in deviations and improved governance maturity. If the number increases in a future audit, teams can use the findings to prioritize corrective actions and strengthen reporting and compliance processes.