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Internal Audit Capability Model: Implementing IA-CM

Course Description

Print-friendly Course Description and Outline

​In this workshop, participants will review the background and context of the IA-CM and examine the underlying principles and structure.

Learning Objectives:

  • Review the background and context of the IA-CM
  • Understand the underlying principles and structure
  • Understand the levels and elements
  • Identify the uses and users
  • Assess the IA-CM Level of the OAG
  • Develop strategies to achieve identified gaps
  • Consider how the Quality Assurance and Improvement Program (QAIP) can support the IA-CM
Course Duration: 3 day(s)
CPEs Available: 24
Knowledge Level: Intermediate
Field of Study: Auditing
Prerequisites: 
​None
Advance Preparation: 
​None
Delivery Method: On-site Training (Group-Live)

Unit 1: Introduction and Overview

Unit 2: Background and Context

  • Introduce the IA-CM for the public sector
  • Understand the underlying principles and structures
  • Review the levels and elements of internal auditing
  • Introduce Key Process Areas (KPAs)
  • Consider IA-CM as a self-assessment and continuous improvement tool
  • Understand IA-CM as a strategic planning tool

Unit 3: Moving from Level 1 to Level 2

  • Confirm understanding of Level 1 Initial
  • Understand the factors that enable upward movement through the levels
  • Assess current [country] government environment (using handout: Assessment of Government Environment)
  • Identify inhibitors and opportunities in moving from Level 1 Initial to Level 2 Infrastructure
  • Apply the IA-CM in [country] government (reviewing Supplemental Guidance: Implementing a New Internal Audit Function in the Public Sector, April 2012)

Unit 4: Infrastructure Level

  • Confirm understanding of Level 2 Infrastructure
  • Review the six elements of internal auditing
  • Understand the 10 KPAs (purpose, activities, outputs, outcomes) for the six elements of Level 2
  • Develop a strategy to assess and achieve Level 2 Infrastructure
  • Assess [country’s] capability level for the six elements of Level 2
  • Recommend areas for improvement

Unit 5: Integrated Level

  • Confirm understanding of Level 3 Integrated
  • Review the six elements of internal auditing
  • Understand the 14 KPAs (purpose, activities, outputs, outcomes) for the six elements of Level 3
  • Develop a strategy to assess and achieve Level 3 Integrated
  • Assess [country’s] capability level for the six elements of Level 3
  • Recommend areas for improvement

Unit 6: Managed Level

  • Confirm understanding of Level 4 Managed
  • Review the KPAs (purpose, activities, outputs, outcomes) for the six elements of Level 4
  • Assess any opportunities for [country] internal audit activities
  • Recommend any areas of potential focus

Unit 7: Optimizing Level

  • Confirm understanding of Level 5 Optimizing
  • Review the KPAs (purpose, activities, outputs, outcomes) for the six elements of Level 5
  • Assess any opportunities for [country] internal audit activities
  • Recommend any areas of potential focus

Unit 8: Quality Assurance and Improvement Program (QAIP)

  • Contrast the IA-CM and the QAIP
  • Review the requirements of the Standards regarding the QAIP
  • Survey how to build quality into the internal audit process
  • Consider how to use the QAIP to add value

Unit 9: Putting It All Together

  • Review the background and context of the IA-CM
  • Examine the underlying principles and structure
  • Understand the levels and elements
  • Identify the users and uses
  • Develop strategies to achieve Levels 2 through 5 (e.g. a strategic plan)
  • Consider how the QAIP can support the IA-CM
  • Identify and discuss best practices for using the IA-CM

​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

Contact us by calling +1-407-937-1388 or send an e-mail to GetTraining@theiia.org.