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 2018 show that 61 of the 97 listed companies had an IAF: 63%, against 60% a year earlier.
Growth continued, though more slowly than in 2017. In the AMX, 21 of the 22 companies had an IAF; among local companies the number rose to 7 of 33.
| Stock index | With an IAF | Total | Share |
|---|---|---|---|
| AEX | 21 | 21 | 100% |
| AMX | 21 | 22 | 95% |
| AScX | 12 | 21 | 57% |
| Local companies | 7 | 33 | 21% |
| Total | 61 | 97 | 63% |
Of the 61 functions, 51 were in-house, 6 fully outsourced and 4 combined with risk management. Of the 36 companies without an IAF, 32 explained why, 1 announced that they would set up a function and 3 gave no explanation.
Read more about the background in the study covering 2016 to 2018. The Internal Audit Monitor 2025 sets out all years from 2016 to 2024.