General Achievement (formerly Generally Conforms)
The second of the four ratings in the rating scale of the Global Internal Audit Standards 2024. General Achievement means that the internal audit function operates in conformance with the Standards, without deviations that materially affect conformance. Under the IPPF 2017 this rating was called generally conforms and was the highest level; since GIAS 2024, Full Achievement sits above it.
Source: IIA Quality Assessment Manual 2024
General Achievement is the second of the four ratings awarded in an External Quality Assessment (EQA) under the Global Internal Audit Standards (GIAS) 2024. General Achievement means that the internal audit function operates in conformance with the Standards of the Institute of Internal Auditors (IIA), without deviations that materially affect conformance. Full Achievement additionally indicates a particularly strong and consistent application of the Standards.
In 2024, GIAS replaced 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. General Achievement succeeds the former generally conforms; since GIAS 2024, Full Achievement sits above it.
For the board, the supervisory board and the audit committee, General Achievement is a fully positive rating. It confirms the reliability of the audit function and allows the oversight body to rely on the assurance it provides. It is also evidence that the function has successfully undergone the mandatory external assessment at least once every five years (Standard 8.4).
Unlike the former scheme, under GIAS 2024 the assessor rates each principle and each standard rather than issuing a single summarised verdict on the function as a whole. That makes visible where the function is strong and where it is not. ONE Risk Advisory assesses in that way and shows which steps are needed to achieve or maintain a given level.
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Related service External Quality Assessment (EQA)
Frequently asked questions
What exactly does General Achievement mean?
It means the internal audit function's charter, policies and processes conform to the Global Internal Audit Standards (GIAS) 2024, without deviations that materially affect conformance. It is a fully positive rating. Full Achievement additionally indicates a particularly strong and consistent application of the Standards.
How does it differ from the former generally conforms?
General Achievement succeeds generally conforms from the IPPF 2017. The difference is its position in the scale: generally conforms was the highest of three ratings, General Achievement is the second of four. Since GIAS 2024, Full Achievement sits above it.
What do we need to do to maintain this rating?
Between two external assessments, maintain an ongoing quality assurance programme with periodic internal reviews. This keeps the function demonstrably aligned with the Standards and makes the next external assessment less risky.