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 2021 show that 62 of the 91 listed companies had an IAF: 68%, against 65% a year earlier.
The number of functions stayed at 62, while the number of listed companies fell to 91, so the share rose to 68%. The number of functions combining internal audit with risk management was the highest of the series, at eight.
| Stock index | With an IAF | Total | Share |
|---|---|---|---|
| AEX | 21 | 21 | 100% |
| AMX | 18 | 19 | 95% |
| AScX | 16 | 22 | 73% |
| Local companies | 7 | 29 | 24% |
| Total | 62 | 91 | 68% |
Of the 62 functions, 46 were in-house, 8 fully outsourced and 8 combined with risk management. Of the 29 companies without an IAF, 26 explained why, 2 announced that they would set up a function and 1 gave no explanation.
Read more about the background in the Internal Audit Monitor 2025. The Internal Audit Monitor 2025 sets out all years from 2016 to 2024.