Partial Achievement (formerly Partially Conforms)
The third of the four ratings in the rating scale of the Global Internal Audit Standards 2024. Deviations from the Standards have been identified that prevent the internal audit function from declaring conformance. As with partially conforms under the IPPF 2017, Partial Achievement is not a passing rating: only Full and General Achievement allow a conformance statement.
Source: IIA Quality Assessment Manual 2024
Partial Achievement is the third of the four ratings in an External Quality Assessment (EQA) under the Global Internal Audit Standards (GIAS) 2024. The rating indicates that deviations from the Standards have been identified that weigh heavily enough that the internal audit function cannot declare it conforms to the Standards. Only Full Achievement and General Achievement count as passing; Partial Achievement and Non-Achievement do not.
On this point GIAS 2024 does not differ from the former scheme. Under the IPPF 2017, partially conforms was the middle of three ratings, and then too only generally conforms allowed a conformance statement. What is new under GIAS 2024 is that Full Achievement sits above General Achievement. A function rated Partial Achievement cannot issue a conformance statement until the deficiencies have been remediated and that has been demonstrated.
For the board, the supervisory board and the audit committee this rating is therefore a concrete point of attention, not a formality. The function follows the intent of the Standards in parts, but there are points that affect the audit plan, governance or working methods. The report shows per principle and per standard where the deviations sit, so the oversight body can determine priorities and ask for an improvement plan with deadlines.
ONE Risk Advisory translates the findings into an improvement plan that works towards a positive rating (General or Full Achievement), with actions, owners and deadlines, and a follow-up assessment that evidences the remediation.
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Related service External Quality Assessment (EQA)
Frequently asked questions
With Partial Achievement, can we still declare conformance?
No. Under the Global Internal Audit Standards 2024 only Full Achievement and General Achievement count as passing. The IPPF 2017 was no different: then too, only generally conforms allowed a conformance statement. Only after demonstrated remediation can the function issue a conformance statement.
What should we do after a Partial Achievement rating?
Draw up an improvement plan that addresses the identified deviations, with owners and deadlines, and monitor progress within the Quality Assurance and Improvement Program (QAIP). The aim is a positive rating (General or Full Achievement) at a future assessment or validation.
What is the difference from Non-Achievement?
With Partial Achievement the function still performs parts of its responsibilities properly, but not fully in conformance with the Standards. With Non-Achievement the deficiencies weigh so heavily that the function cannot perform its role acceptably and immediate correction is required.