Application/implications for internal auditors: The IA-CM will continue to be a global model that identifies the fundamentals needed for effective internal auditing. As noted in the original IA-CM publication, the IA-CM is:
• A communication vehicle — a basis for communicating what is meant by effective internal auditing and how it serves an organization and its stakeholders, and for advocating the importance of internal auditing to decision makers.
• A framework for assessment — a framework for assessing the capabilities of an IA activity against professional internal audit standards and practices, either as a self-assessment or an external assessment.
• A road map for orderly improvement — a road map for building capability that sets out the steps an organization can follow to establish and strengthen its IA activity.
