The scale is what it is, interpretation is where it stalls.
IIA Standard 1320 prescribes four possible outcomes: Full Conformance, General Conformance, Partial Conformance and Non-Conformance. On paper, the hierarchy is clear. In an EQA-report presentation to the audit committee, that clarity dissolves within five minutes into semantic discussions about one word: General.
The crux: General Conformance means the IA function follows the standard “in essence”, with partial shortcomings that do not materially affect the end result. Partial Conformance means there are substantive shortcomings that do affect the result. The difference is not whether shortcomings exist (both have them), but their impact.
Three criteria we use to separate General from Partial.
In our EQA practice we apply three tests:
- Scope of the deviation. One-off or structural? A missed documentation step in one engagement is General. The structural absence of an independence attestation is Partial.
- Impact on the assurance conclusion. Would the deviation, if corrected, lead to a different outcome for the audit committee? If yes, it is Partial.
- Self-detection and correction. Did the function spot and fix the issue itself, or did the EQA expose it? The latter tilts toward Partial.
Why it matters.
The difference appears literally in the annual report, in the Internal Audit Charter, and in supervisory dialogues with DNB and AFM. General Conformance means the audit committee can report without caveats. Partial Conformance calls for a concrete remediation plan with deadlines. For a Chief Audit Executive (CAE) transition or DORA-readiness trajectory, that difference is material.
From our 2025 practice: of six EQAs we conducted, four ended in General, one in Partial and one in Non. In all Partial and Non reports the root causes were structural: thin staffing, no independent QA, or a charter that did not adequately cover the mandate.
Closing.
The message for CAEs: treat General Conformance as the baseline, not as achievement. And accept Partial as a signal, not a verdict. The report is not a grade card, it is a diagnosis.