The Internal Audit Ambition Model (IA AM) provides levels of ambition and concrete good practices that can serve as guidance for the CAE wanting more than just meeting professional standards. The IA AM helps CAEs formulate strategic objectives, evaluate the current IAF and define a road map to achieve the stated objectives. The IA AM can help the Audit Committee determine which aspects to take into account when assessing the internal audit mandate and ambition level.

The IA AM provides a tool that an organization can use as:

  • A communication vehicle — a basis for communicating what is meant by effective internal auditing, how it serves an organization and its stakeholders, and for advocating the importance of internal auditing to decision makers. Determine the internal audit requirements according to the nature, complexity, and associated risks of its operations.
  • A framework for assessment — a self-assessment framework for assessing the capabilities of an IA activity against professional internal audit standards and good practices.
  • A road map for improvement — It helps you to identify the potential gaps and development areas in your audit department. Create a roadmap for further improvement and professionalization of the IAF.

The IA AM can be applied to three different objectives:

  • For CAEs: Dare to express your ambitions and check if you comply with the IPPF standards. The IA AM supports to develop a clear road map to realize your ambitions and is an easy tool to compare your ambition and achievements with your peers.
  • For Board members: The IA AM supports the CAEs dialogue in a clear and simple way with the Audit Committee or the Supervisory Board by providing the relevant themes and topics.
  • For Professional bodies: Use the IA AM as a benchmark tool to get an insight of the current state and ambition levels of IAFs within industries or within in your country.

The Internal Audit Ambition Model: Overview and Application Guide

You can use this model to discover what you can to meet and exceed the Standards. What ambitions do you have as a CAE and/or audit department, what do you want to achieve and what do you need to do to achieve your goals? The IA AM is a self-assessment tool that allows you to take major steps forward.

The IIA and NBA will regularly organize round table sessions to evaluate your experiences with the model. We therefore ask everyone who requests the model to give feedback and share their experiences. Only your feedback allows us to regularly update, improve and further develop the model.

Send an e-mail to to receive the Internal Audit Ambition Model (IA AM) and the application guide.