Neuromorphic computing generally shows significantly better power, area, and speed performance than neural network computation using CPU and GPU. These characteristics are suitable for resource-constrained IoT environments where energy consumption is important. However, there is a problem in that it is necessary to modify the source code for environment setting and application operation according to heterogeneous IoT devices that support neuromorphic computing. To solve these problems, NAAL was proposed and implemented in this paper. NAAL provides functions necessary for IoT device control and neuromorphic architecture abstraction and inference model operation in various heterogeneous IoT device environments based on common APIs of NAAL. NAAL has the advantage of enabling additional support for new heterogeneous IoT devices and neuromorphic architectures and computing devices in the future.