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

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 chart below presents the IA-CM as a one-page matrix. The vertical axis represents the capability levels — with the capability of the IA activity increasing from bottom to top. The elements of internal auditing are presented on the horizontal axis. The Key Process Areas (KPAs) for each level for each element are identified in the relevant boxes for the appropriate level. The colors on the matrix depict the extent or influence that the IA activity has over the elements. Specifically, moving left to right, the ability of the IA activity itself to independently create and institutionalize the KPAs decreases (i.e., dark green indicates greater influence and light green indicates lesser). IIA Members can view KPA detailed descriptions by clicking on the links.

  • View the Table of Contents
  • Download the Overview
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Download the IA-CM Overview Presentation - 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.