Senior capacity for your Internal Audit function — on assignment.

Support where your Chief Audit Executive (CAE) needs it: co-sourcing during year-end peaks, specialist audits (IT, fraud, derivatives), setup or recalibration of the IA function, or vacancy cover. Senior specialists only (CIA · CISA · CISSP · ICAEW), in your methodology, with you as principal, contract for services under art. 7:400 BW.

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Comparison

Co-sourcing or outsourcing?

Aspect	Co-sourcing	Outsourcing
What	Senior specialists work within your team on assignment, under your direction	The audit function is fully outsourced and delivered under our direction
Direction	With you; we add capacity and expertise	With us, within the agreed framework
When	Peak load, specialist audits (IT, fraud), vacancy cover	No in-house audit function, or a deliberate choice for full outsourcing
Legal form (Dutch DBA Act 2026)	Contract for services (art. 7:400 BW) with ONE as contractor, no individual self-employed hire and therefore resilient to enforcement on false self-employment	Contract for services with ONE on outcome and framework, with no employment relationship with individual professionals
Knowledge retention	Knowledge stays in your organisation	Structured reporting and handover

Need capacity ? Schedule a conversation.

From 10 days per assignment. Senior on assignment, experienced specialists. Availability within 2 to 4 weeks.

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Frequently asked questions

What does Internal Audit Support cover?

Support where your CAE needs it: co-sourcing during year-end peaks, specialist audits (IT, fraud, derivatives), setup or recalibration of the IA function, or vacancy cover.

Is co-sourcing labour secondment under the Dutch DBA Act?

No. Co-sourcing is a contract for services under article 7:400 of the Dutch Civil Code: no authority relationship, no tacit renewal, no positioning under your CAE. The penalty fines under the DBA Act 2026 do not apply.

What is the lead time for a senior match?

For Internal Audit roles we provide a match within two weeks, for specialist roles up to four weeks. We work with a fixed pool of senior specialists, not external hire via agencies.

Can I deploy a senior during a vacancy?

Yes. Vacancy cover is a core engagement: senior on assignment for the duration of your recruitment. Beyond six months we restructure the mandate to avoid de facto secondment.