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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorStandards and GuidanceBreadcrumb SeparatorLeading PracticesBreadcrumb SeparatorValue Proposition of Internal Auditing and the Internal Audit Capability Model

Value Proposition of Internal Auditing and the Internal Audit Capability Model

Value Proposition of Internal Auditing and the Internal Audit Capability Model

Value Proposition of Internal Audit and the Internal Audit Capability ModelThis guidance identifies the links between the Value Proposition of Internal Auditing and the Internal Audit Capability Model (IA-CM) for the Public Sector. In 2010, The Institute of Internal Auditors (IIA) introduced the Value Proposition of Internal Auditing to help internal audit activities effectively communicate the value of their work to primary stakeholders — such as audit committees, boards, management, and audit clients. The Internal Audit Capability Model (IA-CM) for the Public Sector was developed by The Institute of Internal Auditors Research Foundation (IIARF) in 2009 to reinforce the importance of internal audit in public sector governance and accountability.