Full Achievement
The highest 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. The internal audit function fully achieves the principle or standard, in design and demonstrably in operation. Full Achievement is new relative to the IPPF 2017: the former highest rating, generally conforms, corresponds to today's General Achievement, which now sits one level lower.
Source: IIA Global Internal Audit Standards 2024; IIA Quality Assessment Manual 2024
Full Achievement is the highest of the four ratings from the Quality Assessment Manual of the IIA (2024), awarded in an External Quality Assessment (EQA) against the Global Internal Audit Standards (GIAS) 2024. It means the internal audit function fully achieves a principle or standard: not only in design, but demonstrably in operation, with no material open points.
With GIAS 2024, the IIA replaced in its Quality Assessment Manual the three-level scale of the IPPF 2017 (generally conforms, partially conforms, does not conform) with four levels: Full Achievement, General Achievement, Partial Achievement and Non-Achievement. A level was therefore added at the top. The former generally conforms corresponds to today's General Achievement; Full Achievement sits above it and is deliberately harder to attain than the highest rating under the former scheme.
Only Full Achievement and General Achievement count as passing. A function may declare that it conforms to the Standards only when the assessment lands on one of those two levels. Because the assessor rates each principle and each standard under the Quality Assessment Manual, Full Achievement in practice occurs alongside other levels within the same assessment: a function may score Full Achievement on one principle and General or Partial on another.
For the board, the supervisory board and the audit committee, that detailed breakdown is the gain of the new scheme. Instead of a single summarised verdict, it is visible where the function is fully in order and where it is not. ONE Risk Advisory reports at that level, with a rating per principle and per standard and a prioritised improvement agenda.
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Related service External Quality Assessment (EQA)
Frequently asked questions
Is Full Achievement the same as the former generally conforms?
No. The 2024 Quality Assessment Manual added a level at the top of the scale. The former generally conforms corresponds to today's General Achievement. Full Achievement sits above it and sets a higher bar than the highest rating under the IPPF 2017.
Do we need Full Achievement on everything?
No. The assessment gives a rating per principle and per standard, and both Full and General Achievement count as passing. A function rated predominantly General Achievement conforms to the Standards.
Which ratings count as passing?
Full Achievement and General Achievement. Partial Achievement and Non-Achievement do not: as long as either applies, the function cannot issue a conformance statement.