Non-Achievement (formerly Does Not Conform)
The lowest of the four ratings in the rating scale of the IIA Quality Assessment Manual (2024), used to assess a function against the Global Internal Audit Standards, indicating that identified deficiencies are so significant as to seriously impair or preclude the internal audit function from performing adequately in all or significant areas of its responsibilities. Requires immediate and substantial corrective action. Under the IPPF 2017 this rating was called does not conform.
Source: IIA Quality Assessment Manual 2024
Non-Achievement is the lowest of the four ratings that the Quality Assessment Manual of the IIA (2024) uses in a quality assessment of an internal audit function against the Global Internal Audit Standards (GIAS) 2024, alongside Full Achievement, General Achievement and Partial Achievement. The rating means that the identified deficiencies are so significant that they seriously impair or preclude the function from performing its responsibilities adequately, across all or significant areas. It requires immediate and substantial corrective action.
For the board, the supervisory board, and the audit committee, this rating is a serious signal. The audit committee relies on the internal audit function for independent assurance over governance, risk management, and internal control. When the rating is Non-Achievement, that assurance cannot be considered reliable on essential points. The rating therefore bears directly on the value of the assurance on which oversight is based.
A Non-Achievement rating typically results from an External Quality Assessment (EQA) or an internal review within the Quality Assurance and Improvement Program (QAIP). The assessor evaluates the function against the Standards of the Institute of Internal Auditors (IIA) and weighs whether deficiencies are incidental or structural. Non-Achievement reflects structural gaps: for example, in independence, mandate, audit methodology, or team competencies. The causes are named and translated into an improvement plan with actions, owners, and timelines. Under the IPPF 2017 this rating was called does not conform and was the lowest of three levels.
When this rating arises, ONE Risk Advisory names the underlying causes rather than only the symptoms, whether they lie in governance, methodology, or competencies. We then guide the recovery towards demonstrable conformance, so the function can again fulfil its role as a reliable source of assurance.
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Related service External Quality Assessment (EQA)
Frequently asked questions
What does a Non-Achievement rating mean for the reliability of our assurance?
It means the internal audit function does not operate in line with the Global Internal Audit Standards (GIAS) 2024 on essential points. The assurance it provides is therefore not straightforwardly reliable on those points. The audit committee is well advised to discuss the scope of the rating and to have remediation planned.
What is the difference between Partial Achievement and Non-Achievement?
With Partial Achievement there are deficiencies, but the audit function still operates properly in parts. With Non-Achievement the gaps are so significant that they seriously impair or preclude the function from fulfilling its responsibilities. The latter requires immediate and substantial corrective action. Neither rating is sufficient to declare conformance.
How do we move back from Non-Achievement to conformance?
Through an improvement plan (Quality Improvement Plan) that addresses the underlying causes, with actions, owners, and timelines. Progress should be tracked within the Quality Assurance and Improvement Program (QAIP). A follow-up assessment makes the recovery demonstrable.