IAFs tested
Below are the organizations of which IIA Netherlands knows that they have had an external quality assessment carried out with sufficient results in accordance with the IIA Netherlands Regulations for External Quality Assessments, by the Quality Assessments Committee or a third party.
If your organization has had an external quality assessment carried out in accordance with the international standards of the IIA and wishes to be included in this list, send your details (incl. copy of the review report and e-mail address of the contact person) to toezicht@iia.nl stating 'Quality Assessment'.
An overview of all tested organizations can be found here.
2023
| Organisation |
Tested by |
Standards |
| Parteon |
ONE Risk Advisory |
IPPF |
| AkzoNobel |
Kwaliteitstoetsingen IIA Nederland (KIN) |
IPPF |
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Lessons Learned from External Quality Assessments
IIA Netherlands has analyzed the results of all external quality assessments carried out in 2019-2020, partly at the request of the Quality Assessments Supervisory Authority. These results have been published in the report '
Lessons Learned from External Quality Assessments 2019-2020'.
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 2019 and 2020. A similar analysis was performed earlier in 2018. In addition to the report, the results this year can also be seen in a PowerBI. With possible selections per Standard, at main and detailed level, and by size of the IAF, it is possible to see even better which points of interest may be of value to the reader. With this report, the IIA provides IAFs with tools for the next step in their quality improvement. In addition, this report is a tool for IAFs in preparing for an external quality assessment.
Scaling Guidelines
The TKT has issued additional guidance with regard to the application and assessment of the Standards: 'Scaling Guidelines, Manual for the quality assessment of the internal audit function'. The manual indicates for each Standard which (critical) criteria there are to meet the Standard and in which situations a 'partially conforms' and 'does not conform' are given in the assessment.
The Scaling Guidelines manual is part of the further professionalization of the external quality assessment against the IPPF of the IIA. It serves as guidance for the various assessment parties that carry out the external quality assessments for the IAFs in the Netherlands. The external quality assessment is mandatory (once every five years) for all organizations of which an internal auditor is a member of IIA Netherlands. The manual indicates how to interpret the Standards and Code of Ethics and in which situations a "DNC" or "PC" applies.
With this manual, the TKT wants to guarantee that the result of a certain assessment is the same regardless of the assessment party and the assessor. The document has been prepared in consultation with the assessment parties. The IIA considers such an instrument to be important and appropriate to the current status of internal audit functions in the Netherlands, as reflected, among other things, in the Dutch Corporate Governance Code.
Of course the Scaling Guidelines manual remains a 'living' document and comments and suggestions are very welcome; the request is to pass this on to peter.hartog@iia.nl.
The Scaling Guidelines manual has been discussed and cultivated in such a way that is has surpassed the status of checklist. With this openly published document, all members receive additional guidance to comply with the Standards. From now on, it is not only clear for all assessors, but also for all assessed, hów the interpretation of the Standards is assessed.
Just as for the assessors, it also applies to the IAFs that this guidance cannot be used as a 'mathematical checklist'. The context of the organization and the IAF within it must always be taken into consideration. So basically the 'apply or explain' principle applies; there may be good reasons for interpreting and evaluating aspects differently. It is important that this happens in a conscious way - for which the Scaling Guidelines manual provides the tools.
Scaling Guidelines
Regulations
The Regulations for External Quality Assessments for internal auditors were adopted at the meeting of the General Member Assembly (ALV) of IIA Netherlands on 16 May 2019. These rules apply to all members of IIA Netherlands who are working as internal auditors.
