Global professional guidance
The International Professional Practices Framework
Authoritative guidance from the Institute of Internal Auditors
This International Professional Practices Framework (IPPF) has been developed to organise the full range of internal audit guidance in a manner that is readily accessible on a timely basis while strengthening the positioning of The Institute of Internal Auditors as the standard setting body for the internal audit profession globally.
The IPPF includes only authoritative guidance developed by IIA international technical committees following appropriate due process. It consists of two categories:
Mandatory. Compliance is required and the guidance is developed following the appropriate due process, which includes public exposure. Compliance with the principles set forth in mandatory guidance is essential for the professional practice of internal auditing.
Strongly Recommended. Compliance is strongly recommended, and the guidance is endorsed by The IIA. It describes practices for the effective implementation of The IIA’s Code of Ethics and the International Standards for the Professional Practice of Internal Auditing (International Standards).
Members can download a full copy of the text, including the Definition of Internal Auditing, Code of Ethics and International Standards, here. Non members should contact the institute to enquire about purchasing a printed copy.
The Board of Directors of the global IIA approved the new IPPF - the framework for the content and the processes for developing and approving future content - in July 2007. In January 2009, the framework, populated with retooled and revised material, was launched in three core languages: English, French and Spanish.
The Board of Directors of the global IIA approved the new IPPF - the framework for the content and the processes for developing and approving future content - in July 2007. In January 2009, the framework, populated with retooled and revised material, was launched in three core languages: English, French and Spanish.
The content of the IPPF is provided here on the UK and Ireland web site together with a summary of the processes used to develop and approve the material. For more information on the processes and for an interactive presentation of the content, go to the global web site by clicking here.