Ambition Model

With the Internal Audit Ambition Model (IA AM) you can: visualize the current quality level of your Internal Audit Function (IAF), determine your ambition level to further professionalize your IAF, and compare your quality level with other Internal Audit Functions.

Introduction

The importance of the IA AM is reinforced in this globally connected, fast changing world, where there is a growing need for Internal Audit Functions that deliver added value to their organizations. Stakeholders expect more from their IAFs. They want IAFs to provide assurance that controls are working properly, to give advice on changes and operational issues and to anticipate and provide insights on risks to the organization. In the Dutch context, this recognition of the added value of Internal Audit Functions is also reflected in the Corporate Governance Code which sees an important role for the IAF supporting the organization’s efforts to create long term value.

The Internal Audit Ambition Model is reviewed by the Guidance Development Committee and approved for alignment with the International Professional Practices Framework (IPPF). The model includes references to publications of IIA Global, the Internal Audit Foundation, IIA Netherlands and the IFAC Code of Ethics. A link to the International Standard on Auditing (ISA) 610, using the Work of Internal Auditors is included as well. The model has been validated with CAEs, the Committee of Professional Practices (CPP) and the Quality Assessments Committee (CKT) of IIA Netherlands during the various stages of its development.

IIA Nederland

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