KPIs should be tailored to your organizations's culture and the needs of your BoD and executive management. Before having that conversation with them though, IIA's GAIN is a good source for various metrics you may want to offer for their consideration. Other good sources are the IIARF publication "A Balanced Scorecard Framework for Internal Audit Departments" by Mark L. Frigo; and the February 2000 issue of Internal Auditor - three articles: 'How Much is Enough' by Norman Marks; 'Measuring Performance' by Douglas Ziegenfuss; and 'The Right Measures' by David Salierno. If you can't locate a copy of that issue, you can probably request reprints of the articles.
Hope this is helpful to you.
Edited: Wednesday September 01, 2010 at 1:47 PM by Mark R. Simmons