Internal Audit Capability Model

The Internal Audit Capability Model (IA-CM) for the Public Sector is a framework that identifies the fundamentals needed for effective internal auditing in government and the broader public sector. It illustrates the levels and stages through which an internal audit (IA) activity can evolve as it defines, implements, measures, controls, and improves its processes and practices.

The model is intended for self-assessment, capacity building, and advocacy. Its primary users are expected to be internal audit professionals together with the profession’s principal stakeholders (e.g., senior management, audit committee members, governing bodies, and external auditors). This research report comprises two sections — an Overview of the IA-CM and an Application Guide:

  • The Overview provides background on the research project itself, some environmental and contextual information about internal auditing, and a description of the model, including its underlying principles and structure. A selected bibliography is also provided.
  • The Application Guide describes the IA-CM in detail — its elements, levels, key process areas, and how to use and interpret the model. Some evolving and best-practice examples of IA activities identified during the global validation of the IA-CM are highlighted along with guidance to help use the IA-CM as a self-assessment tool.

The model is not intended to be prescriptive in terms of how a process should be carried out, but rather what should be done. It is intended as a universal model with comparability around principles, practices, and processes that can be applied globally to improve the effectiveness of internal auditing.

Table of Contents
Ia Online Article: A Framework for Audit Evolution

Internal Audit Capability Model eBookPurchase from The IIA Research Foundation Bookstore

eBook Now Available!

NEW! The Internal Audit Capability Model (IA-CM) for the Public Sector eBook is now available from The IIA Research Foundation Bookstore.

You may also purchase the book in hard copy or download a PDF.

IA-CM Overview Presentation

Using the IA-CM as a Self-assessment Tool (PowerPoint)

This presentation begins by talking about what the Internal Audit Capability Model for the Public Sector is, particularly with respect to its underlying principles and its structure. It then reviews how the IA-CM can be used to conduct a self-assessment of an IA activity, considerations to be addressed during the self-assessment, and the importance of fully communicating the results. You also can use this presentation to inform others in your organization about the IA-CM.

From a Reader

“The Internal Audit Capability Model report from The IIA Research Foundation is outstanding both in its content and its potential use by The IIA and its members. In particular, I like how the report does not mandate compliance. Rather, realizing that there are many factors that influence an internal audit function, it provides a path for achieving a higher level of compliance… Although geared to the public sector, it has universal application. CAEs can use the model to establish and build their internal audit functions using key benchmarks to evaluate their progress, demonstrate to audit committees and management what should be expected from their functions, and outline what steps are needed to grow and improve their capabilities.”

Dan B. Gould, CIA