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 2022 show that 60 of the 90 listed companies had an IAF: 67%, against 68% a year earlier.
The number of functions fell slightly to 60. According to the Internal Audit Monitor 2025, this is mainly because there are fewer listed companies and annual reports are becoming more transparent: companies more often state that audit work lies with other functions. In the AScX, the share was the highest of the series, with 17 of the 21 companies.
| Stock index | With an IAF | Total | Share |
|---|---|---|---|
| AEX | 21 | 21 | 100% |
| AMX | 18 | 19 | 95% |
| AScX | 17 | 21 | 81% |
| Local companies | 4 | 29 | 14% |
| Total | 60 | 90 | 67% |
Of the 60 functions, 47 were in-house, 8 fully outsourced and 5 combined with risk management. Of the 30 companies without an IAF, 27 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.