Each year, the Internal Audit Monitor tracks how many listed companies based in the Netherlands have an internal audit function (IAF). The annual reports for 2019 show that 61 of the 94 listed companies had an IAF: 65%, against 63% a year earlier.
The number of functions stayed at 61, but because the number of listed companies fell to 94, the share rose to 65%. The AScX stood out: 15 of the 22 companies had an IAF, against 12 a year earlier.
| Stock index | With an IAF | Total | Share |
|---|---|---|---|
| AEX | 21 | 21 | 100% |
| AMX | 20 | 21 | 95% |
| AScX | 15 | 22 | 68% |
| Local companies | 5 | 30 | 17% |
| Total | 61 | 94 | 65% |
Of the 61 functions, 49 were in-house, 7 fully outsourced and 5 combined with risk management. Of the 33 companies without an IAF, 30 explained why, 0 announced that they would set up a function and 3 gave no explanation.
Read more about the background in the Internal Audit Monitor 2021. The Internal Audit Monitor 2025 sets out all years from 2016 to 2024.