Ambition Model

Met het IA AM kunt u niet alleen het huidige kwaliteitsniveau van uw IAF in beeld brengen, maar ook uw ambitieniveau bepalen om uw IAF verder te professionaliseren.


There is an ever-increasing broader recognition of the added value of the Internal Audit Function (IAF), also in the application of good governance. In the proposed revision of the Dutch Corporate Governance Code, the IAF is given a more prominent position with its ‘own’ principle.

A group of internal auditors expressed the wish to develop an ambition model that provides insight into how an IAF can grow into complying with the International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA) and/or the professional standards of the Dutch Institute of Chartered Accountants (NBA) and the Dutch professional association for IT-auditors (NOREA).

In a joint effort, a number of enthusiastic members of IIA Netherlands and the NBA Internal and Public Sector Accountants’ Member Group (NBA-LIO) created the Internal Audit Ambition Model (IA AM) that deals with the broad spectrum of the proactive design, set up and further development of the IAF. The model contains relevant best practices and recommendations from recent publications.

All IIA and NBA-LIO members are more than welcome to use this model to their advantage for free. The aim of the authors is to substantively enhance the internal audit profession and to challenge that group to continue on its way of professionalisation. The IA AM offers the opportunity to lift the veil and perform a baseline measurement: what is the current position of your IAF and what are the goals of the professional group as a whole?

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