Last published in 2009, the Internal Audit Capability Model (IA-CM) for the Public Sector has been revised to reflect current and evolving professional development, practices, and innovative concepts to offer a new perspective to the framework that identifies the fundamentals required for effective auditing in the public sector.
The revised edition was created through consultation with past and present users of the IA-CM, global internal audit thought leaders, and an extensive literature review of current and evolving environmental influences and professional practice guidance.
For the first time ever, it includes a comprehensive online assessment tool to assist audit activities and their stakeholders in effectively applying the IA-CM. This enhancement is intended for use by senior management, stakeholders, and legislators in evaluating the type of activity and developing a strategy appropriate for individual organizations or jurisdictions.
Former chair of a United Nations Audit Committee Elizabeth (Libby) MacRae, CGAP, was the lead researcher and principal author of the book, complemented by Bruce C. Sloan, CPA, CA, CRMA, who has extensive public sector experience gained through more than 30 years working for the Canadian government, including time in the Office of the Auditor General.
The book is being published by The IIA’s Internal Audit Foundation and is available from the IIA Bookstore.