Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Research method
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3. Developments of internal audit functions years 2016–2018
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3.1 Introduction
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3.2 Developments internal audit in Dutch listed companies in the Netherlands 2016–2018
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3.3 New internal audit functions 2016–2018
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3.4 AEX- listed companies
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3.5 AMX-listed companies
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3.6 AScX-listed companies
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3.7 Local-listed companies
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4. Detailed assessment of the provision regarding the absence of an internal audit function
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4.1 Introduction
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4.2 Background
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4.3 Quality of explanation of non-compliance
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5. Evaluation
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6. Conclusion and recommendations
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6.1 Recommendation: co-sourcing and outsourcing
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6.2 Recommendation: comply and explain
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6.3 Possibilities for further research
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References