Internal Audit Capability Model (IA-CM) for the Public Sector

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.