Empowerment and challenges for the Internal Audit Function


Laszlo Nagy wrote an article about The new Dutch Corporate Governance Code for the IIA collegues in Norway. 

Drs. Laszlo Nagy is chief editor of Audit Magazine (IIA Netherlands). Laszlo is also a management consultant and boardroom advisor regarding internal audit, risk management, process management and business control. Laszlo is responsible for the business risk services team of Improven, a consulting firm. 

One year ago, in December 2016, the Dutch Corporate Governance Code Monitoring Committee, chaired by Prof.dr. Jaap van Manen, published the revised Dutch Corporate Governance Code. This Code has been revised at the request of several Dutch institutions. Amongst them the trade unions CNV and FNV, representative of institutional investors Eumedion, stock exchange organization Euronext, association of stockholders VEB, association of securities-issuing companies VEUO and the representative for Dutch industries and employers VNO-NCW.

From a broad perspective, in the ‘look and feel’, the most important changes in the new Code are the central role of long-term value creation and the company culture as important components of effective corporate governance. The revised Code is not only a next step for good corporate governance, but is also changing the relevance and role of the Internal Audit Function (IAF). 

Download the full article.

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