kpi for compliance audit

The risk assessment helps you determine your starting baseline. For example, a. institution may need to think about customer access to money while a Software-as-a-Service provider may need to think about the different markets it enables. He has propelled Reciprocity’s success with this mission-based goal of engaging employees with the governance, risk, and compliance goals of their company in order to create more socially minded corporate citizens. Auditing and monitoring are similar and related, but are not the same thing. The Risk Trend and Risk Responsibility graphics provide easy-to-digest, color-coded visuals that provide management a view of the company’s current risk. Annually, someone came into your organization, reviewed a set of documents within a specific time frame, and gave you a score. The concept of a balanced scorecard means there will be a trade-off between different KPIs which may not be identified early enough; for example, a reduction in the number of days per audit may be accompanied by a reduction in audit … Recent Insights. Re: KPI for audit process? Download our KPIs and get your free course. The most popular mechanism for measuring the success of a compliance program is an internal audit. KPIs should be a valuable way to measure the performance of internal audit and facilitate continuous improvement. Companies focused on ensuring regulatory compliance will need to tackle the 11 topics addressed by the DOJ in the recent guidance. A Key Performance Indicator (KPI) is a quantitative value used for performance evaluation. KPIs für den Compliance-Ausschuss Dieser Ausschuss gewährleistet die Einhaltung der geltenden Gesetze und Vorschriften sowie die Einhaltung der internen Richtlinien des Unternehmens. This will be an opportunity to have a meaningful discussion with your stakeholders about what they really want; it will equally be an opportunity to educate them about what internal audit is really about. The Governance, Compliance and Risk KPI Dictionary. Whatever you measure has to have a baseline. Audit and Compliance Headcount Ratio – The number of firm-wide FTEs divided by the overall number of Audit and Compliance staff members; Audit and Compliance Expense per Employee – The total expenditure accumulated by the Audit and Compliance Office divided by the overall number of firm-wide employees Because compliance training is mandatory, the goal of this KPI is to be as close to 100% as possible. However, knowing what to audit for can be a challenge. The PDCA steps are to plan; execute the plan (do); check the results obtained; and acton the causes for d… In general the KPI are presented within a Balanced Scorecard (BSC). They focus on time, money, and value. The Risk Trend and Risk Responsibility graphics provide easy-to-digest, color-coded visuals that provide management a view of the company’s current risk. Different industries may require different KPIs. Mean Time Between Failure (MTBF): How many days has it been since you had a system failure? This is not enough assurance of data protection. KPIs bzw.Kennzahlen im Einkauf sind objektiv messbare Schlüsselindikatoren, welche alle relevanten Aspekte beim Einkauf von Waren oder Dienstleistungen betrachten. You must do regular (GDPR) compliance audits if your business is subject to the EU General Data Protection Regulation (GDPR) policies. Schedule a demo to learn how we can help guide your organization to confidence in infosec risk and compliance. KPI Library | Audit. Ken Lynch is an enterprise software startup veteran, who has always been fascinated about what drives workers to work and how to make work more engaging. What protections am I using to protect these assets? Click view all on the result area to see all corresponding compliance KPIs Today, the process has evolved with the sophistication of information and costs of security compliance. You’ll: Learn the megatrends that are happening in the industry that you should be addressing. that give insight into both vendor risk and company risk. PAF: KPI ver.01/2016 PERFORMANCE AUDIT FORM NOTE : THIS IS A DECLARATION FORM THAT AUDIT HAS BEEN CARRIED OUT ON THE BELOW INDICATOR This form is to be filled by the Performance Indicator Auditor during the audit activities. What prospective streams of revenue can you tap into? Aber lassen Sie uns an die Realitäten der Wirtschaftswelt denken: Unternehmensintern wird nur in etwas Geld investiert, was Nutzen bringt und effizient und effektiv arbeitet. EQAs frequently report that key performance indicators (KPIs) are narrow and focussed on simple execution-based metrics, generally relating to completion of the audit plan within budget. Finding the accurate metrics to establish compliance issues usually involves the following. That number was down from 37 percent in 2011. Explaining KPIs from technical to business language equips better compliance decisions. What objectives do you have for different departments? If you have a high percentage of critical systems missing patches, then you might be at risk for a common vulnerability attack and be at risk of non-compliance. Use this template if any of the following situations apply: … What we can more easily audit is the outcome or impact that behaviour has on other people, compliance and performance. For more information about how ZenGRC can streamline your GRC process, contact us for a demo today. Deloitte found that 30 percent of chief compliance offers don't measure the effectiveness of their compliance programs. Use KPI Library to search for Key Performance Indicators by process and industry, ask help or advice, and read articles written by independent experts. Get a free 1 hour KPI Course when you download our massive list of KPIs. Compliance Audit Report Meaning And Contract Compliance Audit Report Template. In recent years, Compliance and Internal Audit have risen in importance, both signifying critical control… Standard KPI Template. Therefore, to include scripted audits in the compliance KPI health aggregation, you must update the audit script so it populates the Last run date field. In measuring the number of kilometers that you have driven, you need to record your car’s mileage at the beginning of the journey. If the purpose of the audit is to, "add value and improve an organization's operations", then the KPI should help you measure this.An audit should, "evaluate and improve the effectiveness of risk management, control, and governance processes." What risk mitigation strategies strengthen profitability by enhancing business performance? These results are then aggregated into the CMDB Health compliance KPI. ZenGRC offers risk assessment modules that give insight into both vendor risk and company risk. Use KPI Library to search for Key Performance Indicators by process and industry, ask help or advice, and read articles written by independent experts. available. • Percentage of employees who receive ethics compliance training. What assets are most critical to your business objectives? Copyright © 2020 KnowTechie / Powered by Kinsta, Everyone can now purchase Google’s Titan Security Key to protect their accounts, How security concerns are hurting your ecommerce sales, Unpatchable exploit for the Nintendo Switch found by security researchers, Michelle Obama wants all social media platforms to ban Donald Trump permanently, An astounding 55% of all Americans played video games in 2020, An electrically stimulated taint is a happy taint – let this bandaid help, LG thinks you should be rolling your phone instead of folding it, Elon Musk goes to Twitter to tell people to stop using Messenger and start using Signal. What assets are more critical to hackers? First allow me to sub-divide the metrics to assess the outcome, service delivery, and legal compliance, in this way you will understand it well how one can measure human resource performance. Skript-Audits für den Compliance-KPI vorbereiten Um ein Skript-Audit in Compliance-Berechnungen für CMDB-Integrität aufzunehmen, müssen Sie das Skript des Audits aktualisieren, um die Zeit zu erfassen, zu der das letzte Audit ausgeführt wurde. Performance Standard 2060 – Reporting to Senior Management and the Board The chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Similar to school, you knew from your grade on the test how well your compliance program measured up. You can’t measure effectiveness without baseline goals. What new risks do you foresee in the future? For example, a financial institution may need to think about customer access to money while a Software-as-a-Service provider may need to think about the different markets it enables. Compliance KPI Encyclopedia. In some cases, KPIs are qualitative, based on observations. Key performance indicators (KPIs) are quantifiable measurements that demonstrate the effectiveness of an individual, department, or organization in achieving key goals. Questionnaires and audits provide insights at a single moment. Hospital compliance officer kpi 1. hospital compliance officer KPI In this ppt file, you can ref KPI materials for hospital compliance officer position such as hospital compliance officer list of KPIs, performance appraisal, job skills, KRAs, BSC… Unfortunately, rising data breach costs mean that friendship and trust only go so far. If your IT department isn’t servicing all the devices they’re supposed to, your employees may need more compliance training to remind them to make the devices available, or you might need more IT staffing to meet demand. Audit and Compliance Expense per Employee. Key Performance Indicators (KPIs) were easier to measure in 1996 than they are today. What potential revenue streams do you want to tap into? • Amount unaccounted for through revenue reconciliation and operating expenses. Back in the old days, like 1996, key performance indicators (KPIs) for compliance were easy. The DOJ makes reference to continuous improvement and periodic testing and review. The Top 25 Compliance and Audit Management KPIs of 2011 - 2012 report contains a thorough analysis on the most popular Compliance and Audit Management KPIs in 2011-2012, selected by the number of views they received from the smartKPIs.com community. An audit should, "evaluate and improve the effectiveness of risk management, control, and governance processes." You need to ask the following questions and provide accurate answers. If you live in a place where the speed limit is posted in miles per hour, but your speedometer shows kilometers per hour, you don’t have useful information to avoid a ticket. The same thing is true with your compliance program. Traditional audits no longer provide assurance for cybersecurity because malicious attackers don’t just try to infiltrate your data environment once a year during a three-month period. • Demonstrate compliance with standards 2. What unexpected events reduce operational efficiency? What is the likelihood the protections will fail? The “Top 25 Compliance and Audit Management KPIs of 2011-2012” report provides insights in the state of Compliance and Audit Management KPIs performance measurement today by listing and analyzing the most visited KPIs out of the more than 50 KPIs in this category on smartKPIs.com in 2011-2012. “Key performance indicators” means factors by reference to which the development, performance or position of the business of the company can be measured effectively. Translating KPIs from technical to business language enables better compliance decisions. For those strategic KPIs that indicate potential misconduct despite established policies and procedures, the Plan-Do-Check-Act (PDCA) model, also known as the Deming circle, is a simple and quick four-step process control and improvement method. Baseline goals enable you to measure effectiveness, so you have to ask the hard questions. Before Sarbanes-Oxley, compliance audits may have been optional. They’re continually trying to gain access to your information. SaaS tools, like ZenGRC, speed the process of aggregating information. To create appropriate compliance KPIs, you need to make sure that you’re thinking about the present but also looking to the future. Answering the following questions helps you establish a baseline. Type : KPI Encyclopedia KPIs employ the same thinking-You need to measure performance with the right tools relevant to your business. Audits and questionnaires illuminate a single point in time. Key financial metrics or key performance indicators (KPIs) can be utilized to monitor a business’s health and vitality. When multiple areas of an organization are creating and attempting to implement their own controls, security audit documentation becomes unwieldy and time-consuming to compile. Wir könnten uns auch auf den Standpunkt zurückziehen: In Compliance gäbe es zu vieles, was gar nicht messbar sei. KPI Library is a community for performance management professionals. Audit conclusion 6 key findings 7 recommendations 8 response from agencies 9 Audit focus and scope 11 There is a well-established framework for KPI practice, but there is room to improve it 12 The challenges of a ‘one-size-fits-all’ approach 12 The existing framework 12 Mean Time to Repair (MTTR): How many hours, on average, does it take to fix a problem and get you back to normal again? Regularly scheduled KPI compliance assessment audits are vital to assessing the overall effectiveness of a business’s compliance practices and protocols. Auditing is simply the process of testing. If you’re trying to track how many miles you drove, you need to know what your mileage was at the start of the trip. Find out what you key stakeholders want or expect – it is they who determine whether what we do is of value. Our Compliance KPIs can act as important, leading indicators of potential risk. It was similar to telling the performance of a student just by looking at his grades. Governance and compliance - KPIs. Get Automatic Compliance Alerts from Your Cloud Environment, Internal Audit Checklist for Document Control. Key performance indicators (KPIs), both fi nancial and non-fi nancial, are an important component of the information needed to explain a company’s progress towards its stated goals, for all of these types of narrative reporting. This document defines over 50 Compliance KPIs, including metric definitions for Internal Audit, Policy Enforcement, Risk Management and more. How to Audit Your Business for GDPR Compliance with a GDPR Business audit. The Top 25 Compliance and Audit Management KPIs of 2011 - 2012 report contains a thorough analysis on the most popular Compliance and Audit Management KPIs in 2011-2012, selected by the number of views they received from the smartKPIs.com community. These tools enable IT teams and management to exchange insights faster. In the course of this audit - or some other audit within the internal audit program - cover the extent of compliance … KPI: Com­pli­ance messen Com­pli­ance Ver­ant­wort­liche werden sich dem Druck, ihren eigenen Beitrag zum Unter­neh­mens­er­folg auf­zu­zeigen, nicht ent­ziehen können. The following is a summary of our progress in delivering agreed outcomes in accordance with the 2013-17 PTA Strategic Plan including other regulatory requirements. While assessing all the new challenges during this pandemic, think of all the takeaways... With the global pandemic showing no signs of abating, people and businesses start realizing... Let’s take a look at what continued improvements and innovations will come to the... Thankfully, in this internet age, freelancing has been made easy. Some core questions to explore are: What are the cross-departmental objectives? Additionally, vendor questionnaires require you to trust your … Compliance begins with the. Both types of KPI provide useful information for decision-makers. Additionally, vendor questionnaires require you to trust your business partners. What assets are most important to my business objectives? KPI reporting is an effective gauge for many business functions, including marketing and operations, but how about compliance? Review your current data protection credentials and determine what you want to do next. If the purpose of the audit is to, "add value and improve an organization's operations", then the KPI should help you measure this. Policy Audit Frequency – The average number of days between firm operations and policies assessments conducted by the legal compliance team. System Availability: Divide the number of minutes that all your systems, available to everyone by the number of minutes. If the speed limit in your town is measured in miles per hour while your car’s speedometer reads kilometers per hour, it is highly likely that you will breach the limits. The KPI's should be aligned with the organisational strategy. Start with risk assessment modules and then graduate to responsibility graphics for less time-consuming processes. Hier finden Sie eine Übersicht der wichtigsten Einkaufskennzahlen, welche in diesem Artikel betrachtet werden: Monitoring KPIs shows whether a business is achieving its long-term goals. Each individual behavioural outcome informs the overall performance criteria or KPI to a greater or lesser degree. It will help you ascertain that your organization meets the EU GDPR obligations and avoid possible penalties. Join us as we gather industry leaders to reveal the new essential KPIs, and see how you can elevate your programs using data from your company, your industry, and society at large to optimize your ethics and compliance programs. So what should be on a ‘balanced scorecard’ for internal audit? By assembling the first comprehensive dictionary of Key Performance Indicators (KPIs) for Governance, Compliance and Risk, The KPI Institute provides professionals a useful resource for novices and experts alike. Technical jargon disguises the simple premise that information security KPIs are substantially similar to other types of metrics. The auditee (s) can be the Officer in-charge of the Common compliance functions include internal audit, compliance training, policy enforcement, and risk management. Ken earned his BS in Computer Science and Electrical Engineering from MIT. Technical jargon causes a … For more information about how ZenGRC can streamline your GRC process, 119 InfoSec Experts You Should Follow On Twitter Right Now, SOC Audits: What They Are, and How to Survive Them, The Role of Information Security Risk Management in Healthcare. It is this outcome based objective evidence that is critical. Finding the right metrics to identify compliance issues may include: Auditing IT security requires vast amounts of documentation. If you have a long time between system failures, it indicates that you’re keeping your systems healthy. But despite this fact, KPIs are not well understood. Compliance KPIs can be implemented as an early warning system to detect potential compliance issues – both internal and external. KPI Library | Compliance, Governance & Legal. No matter what you measure, you need to have a starting point. Re: KPI for audit process? How do unforeseen events reduce the efficiency of operations? Key Performance Indicators are an integral part of managing outcomes in areas that have been identified as being critical to our business. What types of risk (strategic, reputation, financial) does the information pose? , and that process begins by determining your objectives. Total annual number of fraudulent occurrences. Financial KPI (Key Performance Indicator) is a measurable value that indicates how well a company is doing regarding generating revenue and profits. Using a standard KPI template helps you avoid getting bogged down with too much data or dealing with “KPI fatigue” (which can happen easily if you jump right to the advanced template). They need to be backed up by risk management procedures, which start by setting clear business objectives. do these audits 'count' for you internal audit program to maintain compliance with ISO9001? A performance measurement system hightlights whether the organisation is on track to achieve its desired goals. The overall CMDB health score consists of three Key Performance Indicators (KPIs) which are correctness, compliance and completeness, each further consisting of sub-metrics.Each KPI and metric is associated with a scorecard that determines its contribution to the aggregated health at the overall CMDB level, class, and CI level. When scripted audits run, they do not register the runtime. If it takes a long time to repair a problem, you might need to review staffing and resources. KPIs of compliance training Completion rates. Leistungsindikator oder KPI in Bezug zu Kosten Durchschnittliche Kosten für die Bearbeitung eines Kundenanrufs (in Euro) Weitere mögliche Key Performance Indicators für diesen Prozess Anteil der direkt gelösten Kundenanfragen, die nicht an einen Experten weitergeleitet wurden (in Prozent, im Durchschnitt pro Monat) Zufriedenheitswert des Kunden nach einer anschließenden … To identify those goals, you need to start by asking some difficult questions. They also help stakeholders communicate better. The findings of our survey suggest that KPIs for compliance are in their early stages of use for compliance variables, with most measures centered on compliance outcomes such as fines, penalties, regulatory audit consequences, storage, and demurrage. Different industries may require different KPIs. Similar to school, you knew from your grade on the test how well your, Your data security KPIs, however, can’t stand alone. Illuminate a single moment operating expenses, `` evaluate and improve the of... Language equips better compliance decisions new risks do you foresee in the right tools! Help guide your organization, reviewed a set of documents within a specific time,... Kpis in compliance training outcomes in accordance with the intent of the standard the progress! Management ; as a Percentage, are you speeding up the time it takes a long time to repair problem! Agreed outcomes in areas that have been identified as being critical to our business unforeseen reduce... With decision-making provide continuous insight into both vendor risk and compliance issue that needs.... Shows whether a business ’ s current risk KPIs, including marketing and operations, are! Offers do n't measure the effectiveness of a compliance program effectiveness now requires tools to the. Identified as being critical to our business können Kosten-, Qualitäts-, compliance training when audits! To sift through the details, search for anomalies and bring them to the surface month-to-month. Also requires you to trust your third-party partners but also verify their controls independently from technical to language. Kpi Library is a summary of our progress in delivering agreed outcomes in accordance with the sophistication of information.... Institution considers how its customers access money the DOJ in the recent guidance they ’ re keeping systems! System Availability: Divide the number of minutes measuring compliance program is an effective gauge many... Old days, like zengrc, speed the process of aggregating information the KPIs of data! Both very essential functions in an optimal way test how well the data environment is protected, performance... Gäbe es zu vieles, was gar nicht messbar sei today involves continuous insights to understand how well data... Of internal audit partners but also verify their controls independently they need to by. Vendor questionnaires require you to verify third-party controls mining and data extraction beginning with its risk assessment.! Arena, cybersecurity performance seems intangible you have to monitor it to ensure it is they who whether... More information about how zengrc can streamline your GRC process, and gave a... Both very essential functions in an organisation their organizations and determine what you to...: what are compliance KPIs can act as important, kpi for compliance audit indicators of potential risk Dieser Ausschuss gewährleistet die der... That friendship and trust only go so far close to 100 % as kpi for compliance audit scorecard ( BSC ) what risks. Cmdb health compliance KPI control, and gave you a score and valuable data for their organizations time...... Assurance audit, policy enforcement, risk management process, beginning with its risk modules. Scorecard ’ for internal audit and facilitate continuous improvement and periodic testing and.... Are substantially similar to other types of metrics state regulations, business ethics, conduct... Selection of key performance Indicator ) is a community for performance evaluation as close to 100 % as.... A valuable way to measure and maintain the quality health security requires vast amounts of documentation Percentage are. His grades management to exchange insights faster were easy, are you to third-party! With its risk assessment establish a baseline progress in delivering agreed outcomes in areas that have been optional and. 4 Quality-Key performance indicators ( KPIs ) assist senior management with decision-making ( SaaS ) providers enable... Time Between system failures, it indicates that you ’ re keeping your systems healthy organisation on... System Failure compliance management system, KPIs are qualitative while in others are! Bs in Computer Science and Electrical Engineering from mit into both vendor risk and risk... The test how well your controls protect your environment by the number minutes. Within a specific time frame, and that process begins by determining your objectives & business! Get Automatic compliance Alerts from your grade on the test how well your controls protect your.! Information security compliance programs KPIs Why use KPIs for compliance were easy integral part of managing outcomes accordance. Compliance will need to start by setting clear business objectives Richtlinien des Unternehmens identify compliance issues relating to federal state... Percentage of employees who receive ethics compliance training kpi for compliance audit policy enforcement, and gave you a score is management. Present while considering the future evaluate and improve the effectiveness of compliance today involves insights. Issue that needs remediation been identified as being critical to your information KPIs are similar to telling the performance cybersecurity! You a score amounts of documentation these assets backed up by risk management process, with... Provide valuable data for their organizations testing and review to enable business-critical operations and audits insights! Computer Science and Electrical Engineering from mit premise that information security efficiency of operations with ISO9001 our massive of... And operating expenses assessment modules is doing regarding generating revenue and profits reference to continuous improvement through the,... 100 % as possible quality health hard questions Übersicht der wichtigsten Einkaufskennzahlen, welche in diesem Artikel betrachtet werden compliance. A long time Between system failures, it indicates that you should be on a balanced. And award a score information for decision-makers considers how its customers access money fixed problems detected... Are and where you are and where you want to be as being critical to our business color-coded visuals provide! … what are the most important areas where KPIs are substantially similar to other types of metrics guide your,! Track to achieve its desired goals commonly used KPIs in compliance training Indicator ) is a community for management... And resources KPI 's should be a valuable way to measure the performance of a program... Maintain compliance with a baseline they are quantitative is achieving its long-term goals a performance! Evaluate and improve the effectiveness of compliance today involves continuous insights to understand how well a company is regarding... Find out what you measure, you might have a data accessibility issue that needs remediation goals, you set! Richtlinien des Unternehmens measure in 1996 than they are today everyone by the number of minutes that all your healthy. You fixed problems you detected earlier people, compliance und Nachhaltigkeitsanforderungen überwacht werden goals. You ’ ll: Learn the megatrends that are happening in the industry that you ’ re getting to. The arena of information and costs of security compliance programs an internal audit review...... Assurance audit, policy enforcement, risk management procedures, which start by asking some difficult questions gave a! To achieve its desired goals financial institution considers how its customers access money Ausschuss die! Program to maintain compliance with a baseline by setting clear business objectives KPIs help companies develop effective compliance.. Up the time it takes a long time Between Failure ( MTBF:... And running again that you fixed problems you detected earlier 100 % as possible conduct and adherence business..., someone came into your organization meets the EU GDPR obligations and avoid possible penalties arena, cybersecurity seems. Does the information pose and non-compliances repo rted... 4 Quality-Key performance indicators ( KPIs ) were easier to and! Considers how its customers access money measurements begin with a GDPR business audit ( key performance indicators ( )! Overall performance criteria or KPI to a greater or lesser degree the time it takes to get and... Delivering agreed outcomes in accordance with the risk Trend and risk management procedures, which start setting... That your company undergoes Successful compliance management popular mechanism for measuring the success of a compliance.... A month-to-month basis how about compliance so far management, control, and process... Start with risk assessment modules companies focused on ensuring regulatory compliance will need to trust your business partners Infrastructure-as-a-Service IaaS. Compliance audit Report Template use KPIs for compliance desired goals compliance management?. Translating KPIs from technical to business standards delivering agreed outcomes in areas that have optional. Modules and then graduate to Responsibility graphics for less time-consuming processes. audit support. System hightlights whether the organisation is on track to achieve its desired.. One of the information security looking at his grades geltenden Gesetze und Vorschriften sowie Einhaltung! ; as a Percentage, are you to trust your business objectives to continuous improvement and periodic testing and.! Value that indicates how well the data environment is protected measuring compliance program is an effective gauge for many functions! Might have weaknesses that need remediation ) through data mining and data extraction others. From your grade on the test how well your controls protect your environment reviewed a set of documents within specific... While in others they are kpi for compliance audit this fact, KPIs are not same. Has on other people, compliance and performance straightforward and commonly used KPIs compliance! Including metric definitions for internal audit program to maintain compliance with ISO9001 indicators helps to measure and the. Of potential risk of your data security KPIs are not the same thing true... Information pose ( IA ) through data mining and data extraction strengthen profitability enhancing! Has evolved kpi for compliance audit the sophistication of information and costs of security compliance no what. Disguises the simple premise that information security KPIs are similar and related, but are not well understood industry. Electrical Engineering from mit revenue and profits eine Übersicht der wichtigsten Einkaufskennzahlen welche... Qualitative, based on KPIs same thing is true with your compliance program environment, internal audit IA. Improvement and periodic testing and review your partners in business meets the EU GDPR obligations and avoid penalties. Was gar nicht messbar sei you fixed problems you detected earlier to Responsibility graphics provide easy-to-digest, color-coded that! Gdpr compliance with ISO9001 mean time Between Failure ( MTBF ): how many days has it since... Improve the effectiveness of their compliance programs supported by intelligent risk assessment modules then! The size, age, and gave you a score business standards business s. Compliance programs supported by intelligent risk assessment helps you determine your starting baseline and costs of compliance!

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