While the Auditor may not be quite on the same level as the Devil, there may be a reason that you're receiving as many findings are you are. To have a goal to reduce the number of external findings is not beneficial in my opinion. If there is no change to your management system (i.e., if you do not plan to improve your system), you can't expect the number of findings to go down...at least, that's how I see things.
I do have metrics to keep track of my Internal Audits...when they're done (versus forecast), auditor assessments conducted (versus forecast), reports complete within 5 business days of last audit day, etc.
Why?
Not because we have problems with our Internal Audit process...but to ensure that we do not encounter problems such as audits not being done, etc.
The process of Internal Audits (at my location) is a routine function. We know we will do them and we schedule them during our annual planning cycle. Our Routine Management methodology requires Routine Key Performance Indicators that will indicate whether or not your Routine Processes are under control. As I have said many times in the Cove, we are strong advocates of the philosophy "There can be no Improvement without Routine."
In other words, if you can't control your day-to-day operations, how can you expect to improve?
The Routine KPIs are like a pulse check of our operations....if they're green, all is good with the world. If they're red, a result has gone outside of our Control Limits and a Fact-Cause-Action will be done to get the process back under control.
And before anyone asks "Aren't your Internal Audits part of the improvement process???", let me explain....While the process of conducting internal audits is routine, the outputs/results of our Internal Audits foster Continual Improvement and impact other processes.