The transverse abdominal arises as fleshy fibers, from the lateral third of the inguinal ligament, from the anterior three-fourths of the inner lip of the iliac crest, from the inner surfaces of the cartilages of the lower six ribs, interdigitating with the diaphragm, and from the thoracolumbar fascia.

It ends anteriorly in a broad aponeurosis (the Spigelian fascia), the lower fibers of which curve inferomedially (medially and downward), and are inserted, together with those of the internal oblique muscle, into the crest of the pubis and pectineal line, forming the inguinal conjoint tendon also called the aponeurotic falx.

Recently, the transverse abdominal has become the subject of debate between biokineticists, kinesiologists, strength trainers, and physical therapists.

Specifically, one recent systematic review has found that the baseline dysfunction of TVA cannot predict the clinical outcomes of low back pain.

[6] Failure to engage the TVA during higher intensity lifts is dangerous and encourages injury to the spine[citation needed].