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
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Getoetst door: |
Standaarden |
| Parteon |
ONE Risk Advisory |
IPPF |
| AkzoNobel |
Kwaliteitstoetsingen IIA Nederland (KIN) |
IPPF |
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Research 2018
IIA Netherlands has analyzed the results of all external quality assessments carried out in 2018, partly at the request of the Quality Assessments Supervisory Authority. These results have been published in the report 'Lessons Learned from External Quality Assessments 2018'.
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.
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.
Download 'Scaling Guidelines'
[Report ‘hot issues’ in context of Validation Standards Framework]
(dutch only)
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.
