Partially Conforms
A conformity rating indicating that identified deficiencies deviate from the Standards, but that these deviations do not preclude the internal audit function from performing its responsibilities in an acceptable manner. Remediation is required and progress can be monitored.
Source: IIA Quality Assessment Manual 2024
Partially conforms is the middle of the three conformance ratings in an External Quality Assessment (EQA). The rating indicates that deviations from the Global Internal Audit Standards (GIAS) 2024 have been identified, but that these deficiencies do not prevent the internal audit function from performing its responsibilities at an acceptable level. It is therefore not a disqualification but a signal that targeted improvement is needed. Remediation is required and progress can be monitored.
For the board, the supervisory board and the audit committee, this rating is an invitation to act rather than a reason to doubt the basic quality of the function. The function largely follows the intent of the Standards, but there are points that affect the audit plan, governance or working methods. Based on the report, the oversight body can see which deviations are material and which improvements deserve priority, and can ask management for an improvement plan with deadlines.
In practice, the external assessor specifies, for each identified deviation, what is missing and why it departs from the Standards. The rating is given at the level of the function as a whole; the other two ratings are generally conforms and does not conform. With partially conforms the deficiencies are real but remediable, and the organisation demonstrably tracks the progress of remediation, for example through an action list with owners and deadlines that the audit committee reviews periodically.
ONE Risk Advisory translates the findings into an improvement plan that works toward generally conforms. Partially conforms means the audit function largely follows the intent of the standards but has shortcomings that affect the audit plan or governance; the rating is not a disqualification but a concrete improvement agenda.
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Related service External Quality Assessment (EQA)
Frequently asked questions
Is partially conforms a bad result?
No, it is not a disqualification. It means there are deviations that do not prevent the function from performing its responsibilities acceptably, but that do require targeted improvement. The rating is effectively a concrete improvement agenda.
What should we do after a partially conforms rating?
Draw up an improvement plan that addresses the identified deviations, with owners and deadlines, and monitor progress. The aim is to work toward generally conforms at a future assessment or validation.
What is the difference from does not conform?
With partially conforms the function still performs its responsibilities at an acceptable level despite shortcomings. With does not conform the deviations are so significant that the function cannot perform its role acceptably.