Since 2017, IIA Netherlands has tracked the internal audit function at listed companies with the Internal Audit Monitor.
In the 2016 revision of the Dutch Corporate Governance Code, the internal audit function (IAF) was recognised as an essential link in the direction and control of the organisation. Realising this is not always easy, particularly for smaller listed companies, and it is certainly not one-size-fits-all. Since 2017, IIA Netherlands has tracked the realisation of this principle with the Internal Audit Monitor, not only to map it but above all to give directors and supervisory board members tools to design the IAF as well as possible and to improve the quality of governance.
