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 2023 show that 59 of the 86 listed companies had an IAF: 69%, against 67% a year earlier.
The number of listed companies fell further, to 86, and the share with an IAF came to 69%. Among local companies, 5 of 26 had an IAF, all five with an in-house function.
| Stock index | With an IAF | Total | Share |
|---|---|---|---|
| AEX | 21 | 21 | 100% |
| AMX | 17 | 18 | 94% |
| AScX | 16 | 21 | 76% |
| Local companies | 5 | 26 | 19% |
| Total | 59 | 86 | 69% |
Of the 59 functions, 47 were in-house, 7 fully outsourced and 5 combined with risk management. Of the 27 companies without an IAF, 24 explained why, 2 announced that they would set up a function and 1 gave no explanation.
Read more about the background in the Internal Audit Monitor 2025. The Internal Audit Monitor 2025 sets out all years from 2016 to 2024.