Lessons Learned from External Quality Assessments 2018

Continuous evaluation and improvement of the service provision is a key feature of professional organisations. Such reflection and development strongly contribute to the confidence in and added value of the services. This also holds true for internal audit functions (IAFs). The professional standards of the Institute of Internal Auditors (IIA) therefore include a mandatory programme for quality assurance and improvement. This includes an external, independent quality assessment, which must take place at least once every five years.

This report describes the results of the analysis of the external quality assessments performed in the Netherlands in 2018. It provides insight into the conclusions and recommended points for improvement that surface frequently. With this report IIA Netherlands intends to provide IAFs with points of reference for the next step in their quality improvement. The report is also an aid for IAFs in preparations for external quality reviews.