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Internal Audit: Van compliance naar performance audit?

Author

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  • Hans Strikwerda

    (University of Amsterdam, Amsterdam, Netherlands)

Abstract

Gelet op ontwikkelingen in de aard van ondernemingen, in het bijzonder de steeds belangrijkere rol van immateriële activa en informatie, groeit er een vraag naar het ex-ante beoordelen van strategie, bestuur en bedrijfsvoering, ex-post beoordelingen schieten te kort. Daarmee moet de functie van internal audit niet door de bril van de eigen functie proberen te kijken naar wat er van de internal auditor zal worden gevraagd, maar door de brillen van de maatschappelijke vraag en die van de veranderende aard van de onderneming en de veranderende aard van activa. De traditionele kennis voor de auditfunctie is dan niet meer voldoende. Ook de internal auditor zal zich meer en bredere kennis eigen moeten maken om nieuwe situaties op een juiste wijze te toetsen.

Suggested Citation

  • Hans Strikwerda, 2020. "Internal Audit: Van compliance naar performance audit?," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 94(3-4), pages 127-135, April.
    • Handle: RePEc:arh:jmabec:v:94:y:2020:i:3-4:p:127-135
    DOI: 10.5117/mab.94.47939
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