Together with Nyenrode Business University and commissioned by IIA Netherlands, ONE Risk Advisory published the Internal Audit Monitor 2025, written by Robert Bogtstra and Inge Garretsen (ONE Risk Advisory) and Remko Renes (Nyenrode).
The share of Netherlands-based listed companies with an internal audit function (IAF) rose from 52% in 2016 to around 72% in 2024, with the strongest growth among the smaller AScX companies (from 39% to 68%). Full outsourcing remains an exception; co-sourcing is the common model.
This edition also examines the role of the IAF in the new Risk Management Statement (VOR), mandatory from financial year 2025. A survey of 34 heads of internal audit functions shows that 85% are involved in the VOR, while formal assurance currently occurs at around one in five functions (21%).
Read the full article with all the figures and the recommendations for your organisation.