Supervision Quality assessments
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 email@example.com stating 'Quality Assessment'.
An overview of all tested organizations can be found here.
|Parteon||ONE Risk Advisory||IPPF|
|AkzoNobel||Kwaliteitstoetsingen IIA Nederland (KIN)||IPPF|
|Name of organization||Contact person|
|BDO||Emanuel van Zandvoort|
|ONE Risk Advisory||Robert Bogtstra|
|IIA||Guus van Gameren|
|KOA (Alleen voor KOA-leden)||Robert Vogelsang|
|KPMG||Bart van Loon|
|KPMG||Pieter van Ark|
The report provides insight into the conclusions and recommended points for improvement that surface frequently. IAFs can use the points of reference for the next step in their quality improvement. The report is also an aid for IAFs in preparation for an external quality assessment.
The organizations tested in 2018 largely meet the professional standards. Only three out of 35 organizations have a negative final score. At the same time, for many organizations, improvements are possible and advisable on various Standards, to assure quality continuously.
The Standards with the lowest scores were:
• The quality assurance and improvement programme (QAIP) (1300), especially in the performance of internal assessments and the reporting and discussion of the findings;
• The operational execution of audits, especially the careful fulfilment and recording of the planning and performing the engagements (2200 and 2300).
With this analysis and in particular the recommended points for improvement, IIA Netherlands hopes to offer tools to further improve compliance with the Standards. Not as a goal in itself, but as a means to optimize the quality and added value of the IAF for the organization. After all, the professional standards together form the core requirements for a proper, effective and efficient professional practice of internal auditing, at individual and organizational level. Conformity promotes professionalism and encourages continuous improvement. In this way we increase our value as internal audit for all stakeholders.
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 firstname.lastname@example.org.
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.
[Report ‘hot issues’ in context of Validation Standards Framework]
- Regulations concerning external quality assessment of internal audit functions (IIA Netherlands) from 16-05-2019
- Additional Requirements for the External Quality Assessment (IIA Netherlands) from 16-05-2019
- EQA requirements for a Dutch IAF reporting to a CAE abroad
- Selectiecriteria (dutch only)
- Nadere Voorschriften Kwaliteitssystemen (NVKS) NBA per 1-1-2018 (dutch only)
- Inventory form