aandachtspunt

Aandachtspunt is a term used in Dutch governance and auditing to indicate an issue that warrants attention from management and governance bodies. It describes an observation that calls for follow-up actions but is not, on its own, a formal defect or non-compliance.

In practice, an aandachtspunt appears in internal and external audit reports, and in the annual reports of public sector bodies, ministries, municipalities, and private organizations. The auditor outlines the issue, explains why it is relevant, and proposes concrete actions or controls to address it. Management is expected to formulate an action plan and implement improvements within a specified period, with the audit committee or supervisory board monitoring progress.

An aandachtspunt differs from a bevinding (finding) or deficiency, which typically signals a concrete shortcoming or misstatement. An aandachtspunt may concern governance, risk management, or internal controls and highlights areas where attention and improvement would strengthen processes, even if no material error is identified.

Typical content includes a concise description of the issue, its potential impact, recommended actions, the person responsible for follow-up, and a remediation deadline. Follow-up audits or reports may reassess whether the point has been addressed and closed.

Etymologically, the term means an item that requires attention. It is widely used in Dutch audit and governance literature as a neutral, non-judgmental way to flag improvement opportunities without asserting a formal defect.