…r
of
R
es
po
nd
en
ts
0-
5
Ye
ar
s
5-
10
Y
ea
rs
11
-1
5Y
ea
rs
16
-2
0
Ye
ar
s
21
-2
5
Ye
ar
s
M
or
e
th
an
2
5…
…quarterly
audit plans in Netherlands, Sweden, Switzerland and UK & Ireland;
• a high percentage of long term audit plans (longer than 1 year) in Belgium…
….
3 Internal Audit Function
40
N
ot
e
th
at
p
er
ce
n
ta
ge
s
do
n
ot
a
dd
u
p
to
1
00
%
a
s
re
sp
on
de
n
ts
c
ou
ld
m…
…Plan / Rolling
Audit Plan
Long Term Audit
Plan (longer than 1
year)
Internal Audit Risk
Assessment
A
us
tr
ia
96
32
.3
63
.5
13
.5
78…
….1
28
.1
61
.5
26
.0
87
.5
41
.7
60
.4
B
el
gi
um
10
2
62
.7
82
.4
72
.5
90
.2
75
.5
71
.6
82
.4
88
.2
63
.7
85
.3
B
ul
ga
ri
a…
…46
.7
73
.3
53
.3
86
.7
40
.0
80
.0
Fi
nl
an
d
43
58
.1
86
.0
37
.2
69
.8
46
.5
46
.5
55
.8
83
.7
27
.9
60
.5
Fr
an
ce
28
1
34
.9…
…65
.1
49
.8
78
.3
74
.7
53
.4
64
.4
86
.8
35
.9
65
.1
G
er
m
an
y
15
7
43
.9
66
.9
35
.0
68
.2
34
.4
71
.3
51
.6
77
.1
57
.3
69…
….4
G
re
ec
e
78
50
.0
48
.7
39
.7
69
.2
50
.0
56
.4
52
.6
76
.9
30
.8
50
.0
It
al
y
49
4
53
.0
52
.0
42
.7
54
.9
67
.0
55
.1
77…
….9
78
.1
32
.2
63
.6
N
et
he
rl
an
ds
11
3
65
.5
76
.1
63
.7
84
.1
69
.0
75
.2
84
.1
92
.9
55
.8
81
.4
N
or
w
ay
45
64
.4
88
.9…
…55
.6
71
.1
55
.6
64
.4
93
.3
84
.4
31
.1
77
.8
Po
la
nd
97
24
.7
44
.3
18
.6
62
.9
30
.9
54
.6
44
.3
79
.4
36
.1
67
.0
Po
rt
ug…
Alle Treffer im Inhalt anzeigen
Ihr Warenkorb ist leer
Sie sind Gast