Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code

Research Article

Other versions:

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