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Evaluation of Internal Control Systems the
perspective of the Netherlands Court of Audit

• Drs. Maickel Creemers

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In this presentation, I will describe

1. The regularity audit of the Netherlands Court of
   Audit (NCA) and the unique possibility to use the
   findings of the Internal Audit Departments (IAD)
   of the ministries
2. The method the NCA uses tot asses the work of
   those IADs
3. The developments in internal control and in
   control statements
4. Some points for discussion

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1. Introduction regularity audit

• NCA can build upon the findings of departmental
  auditors
• 80 of our findings is based on the work of the
  IADs

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2. Assessing the work of the IADs

• The planning stage
• The execution stage
• The reporting stage
• Additional audits
• - using risk assessment
  
  - because of political or administrative
  pressure - with a
  government-wide theme
• Pros and cons

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3. Developments in Internal Control

• Management Control System is the key factor
• In a statement about that system, non-financial
  information plays an important role
• Changes in the role of the IADs?

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4. Point for discussion

• Certification audit should be part of the
  internal control of a ministery
• In control is not oke