The IIA Three Lines Model (2020), where it goes wrong in Dutch practice.
The model is clear, the execution messy. Three common distortions in mid-cap Dutch organisations, and how to correct them without a major reorganisation.
Articles on EQA, internal audit, risk management, and the IIA Standards 2024. Hand-written, no marketing. For boards and their audit/risk functions who want to understand the practical side of standards, from theory to boardroom.
The model is clear, the execution messy. Three common distortions in mid-cap Dutch organisations, and how to correct them without a major reorganisation.
The share of Dutch listed companies with an internal audit function rose from 52% in 2016 to around 72% in 2024, according to the Internal Audit Monitor 2025.