The Internal Audit Capability Model (IA-CM) for the Public Sector is a framework that identifies the fundamentals needed for effective internal auditing in the public sector. This revised edition has been updated through consultation with past and present users of the IA-CM and global internal audit thought leaders. It reflects leading developments in governance, business and risk management, and the internal audit profession to ensure that it is relvant, useful, practical and forward-thinking.

The context was reviewed in detail and revisions were made throughout, including the detailed key process areas (KPAs), to reflect current and evolving professional development, practice, and innovative concepts, including:

• The IIA's International Professional Practices Framework (IPPF).
• Internal audit's role and relationship with control and risk functions in an organization's three lines of defense.
• The importance of fostering and strengthening internal audit stakeholder relationships.
• Internal audit's enhanced leveraging of knowledge management systems and information technology.

This revised edition now includes a comprehensive online assessment tool designed to asist internal audit activities and their stakeholders effectively apply the IA-CM. It can be used by senior management, stakeholders, and legislators to evaluate the type of activity and develop strategy that is appropriate for their orgnizations or jurisdictions.