Scaling Guidelines Adapted To GIAS

29-01-2025

The Quality Assessments Supervisory Authority (TKT) of IIA Netherlands has published an English version of "Document Oordeelsvorming" (DO). The DO has been adapted to the new Global Internal Audit Standards (GIAS) applicable as of January 9, 2025.

The DO is part of the professionalization of external quality assessment against the professional standards of the IIA, and serves as guidance for all assessors who carry out the external quality assessment required by the IIA (once every 5 years). It indicates how to interpret the professional standards and in which situations a 'DNC' or 'PC' applies. With this, the TKT wants to ensure that the result of a particular assessment is the same, regardless of the assessing party and the assessor. The IIA considers such an instrument important and appropriate to the current status of the internal audit function in the Netherlands, as reflected in, among other things, the Corporate Governance Code. The DO is therefore primarily intended as an instrument for judgment formation by the assessing parties. In practice, we also see that internal audit functions themselves use the DO, in their internal quality assessment or in preparation for the external assessment.

The new DO was drawn up by a project group consisting of 7 reviewing parties and the Director Professional Practices of the IIA, and is now ready after a broad consultation with all reviewing parties.
TKT does not consider this version to be the final version. Only in practice will it become clear whether the chosen scoring systems are appropriate and practical.
In this way, in 2025, practical experiences will be examined and an evaluation will be made of which adjustments are required.

You can read more information about the Dutch-language DO and/or the English-language DO here
 

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