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Global guidance

The Global Institute of Internal Auditors has developed a comprehensive range of standards, guidance and guides to help internal auditors around the world in their work. 

The International Professional Practices Framework (IPPF) has been developed to organise the full range of internal audit guidance from IIA Global in an accessible way. It includes two types of guidance:

1. Mandatory guidance

IIA members are required to comply with mandatory guidance. This guidance is developed after consultation with members. 

2. Recommended guidance

IIA members are recommended to comply with this guidance. It describes practices for the effective implementation of The Core Principles, The IIA's Code of Ethics  and the International Standards for the Professional Practice of Internal Auditing (International Standards).

Explore the IPPF

Members can download the framework for internal audit effectiveness (pdf) or browse the content here along with the Standards:
Content reviewed: 18 January 2017
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