Quality assessments

The Regulations for External Quality Assessments of IIA Netherlands require that every Internal Audit Function (IAF) with one or more members of the IIA must be externally assessed once every five years against the IIA Standards, by a qualified organization such as the IIA. Compliance with the Regulations for External Quality Assessments is supervised by the Quality Assessments Supervisory Authority (TKT).

The Board of IIA Netherlands has authorized the Quality Assessments Committee of IIA NL (CKT) to perform the quality assessments on behalf of IIA Netherlands. Third parties can also carry out quality assessments under the conditions laid down in the regulations.

The objective of the quality assessments is to increase the quality of professional practice by its members, by making a statement about the extent to which the internal system of quality control meets the generally accepted standards for professional practice. This does not only concern the question whether the audits are conducted in accordance with the rules. Even more important is how the IAF is appreciated by the stakeholders and how the added value of the IAF could be improved.

According to these regulations, the standards for the assessments are the generally accepted standards for professional audit practice in the Netherlands. This is interpreted to include: the International Professional Practice Framework of the IIA, and the obligations of the other professional associations in the Netherlands (being the NBA and NOREA). This of course applies only when members of those organizations work at the IAF to be tested. In addition, generally accepted standards are found in IIA publications, certainly when published in collaboration with the NBA and NOREA.

Feedback by TKT
Each review report of all the assessments performed by the CKT and the other testing parties will be made available to the members of the TKT in the context of its role as a Supervisory Authority. The TKT performs an analysis on logical structure of the reports, and substantiates the final judgment that refers to the applicable framework.

This analysis can result in questions for and/or an interview with the assessing party, as well as a review of (parts of) the file. The TKT reports the results of the analysis to the CAE. If the TKT is of the opinion that the assessment in question has not been properly performed by the assessing party, the IIA Board will be advised on the actions to be taken.


The TKT was set up to supervise the quality and timeliness of the assessments carried out on behalf of the Board of the IIA.

An assessment calendar is set up for this, to guarantee that all assessments to be performed are carried out. Based on information provided by CAEs, IAFs that are eligible for testing are selected annually. The CAE can choose the party to perform the assessment, provided that they meet the requirements of independence and expertise.

In order to be able to assess the latter, the CAE informs the TKT of the chosen party. The CAE also ensures that the party acknowledges in an order confirmation that the work performed can be subjected to a quality assessment by the TKT and that the party will cooperate in this. The TKT will therefore be included in the formal mailing list of the review report.

After the assessment, the members of the TKT receive the review report for the analysis to be performed on the report. If there is reason to do so, questions will be asked to the reviewing party. The results of the analysis are reported to the CAE by the TKT.

In the event of a positive final assessment, the date and the assessment party are published on the IIA website, so that it is also clear to external parties which IAFs comply with the applicable standards.

The TKT can also see reason to conduct a further investigation into the quality of the assessment. In this case, a review of the file can take place, looking into the assessment records and the work program used.

When a assessment party regularly carries out assessments, the TKT may consider reviewing the quality assurance system that applies to these assessments.

The assessment party is informed of the findings. When the TKT believes that the individual assessment or the quality assurance system does not guarantee a sound basis for the assessment(s) performed, the TKT will advise the IIA board on appropriate actions to be taken with regard to of the assessment party.

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