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Implementation guidance

This page refers to the 2017 IPPF/Standards

Click here for the 2024 IPPF/Global Internal Audit Standards

Formerly known as practice advisories. Implementation guides help internal auditors apply the Standards. They collectively address internal auditing's approach, methodologies, and consideration, but do not detail processes or procedures.


NEW: Code of Ethics Implementation guides

Principle 1: Integrity

Principle 2: Objectivity

Principle 3: Confidentiality

Principle 4: Competency

Published February 2019 

Recommended guidance

IG1000 Purpose, authority, and responsibility 

IG1010 Recognising mandatory guidance in the internal audit charter

IG1100 Independence and objectivity

IG1110 Organisational independence 

IG1111 Direct interaction with the board 

IG1112 Chief audit executive roles beyond internal auditing

IG1120 Individual objectivity 

IG1130 Impairment to independence or objectivity 

IG1200 Proficiency and due professional care

IG1210 Proficiency

IG1220 Due professional care

IG1230 Continuing professional development

IG1300 Quality assurance and improvement programme

IG1310 Requirements of the quality assurance and improvement programme

IG1311 Internal assessments

IG1312 External assessments

IG1320 Reporting on the quality assurance and improvement programme

IG1321 Use of 'conforms with the International Standards for the Professional Practices of Internal Auditing'

IG1322 Disclosure of nonconformance

IG2000 Managing the internal audit activity

IG2010 Planning

IG2020 Communication and approval

IG2030 Resource management

IG2040 Policies and procedures

IG2050 Coordination and reliance

IG2060 Reporting to senior management

IG2070 External service provider and organisational responsibility for internal auditing

IG2100 Nature of work

IG2110 Governance 

IG2120 Risk management

IG2130 Control

IG2200 Engagement planning

IG2201 Planning considerations

IG2210 Engagement objectives

IG2220 Engagement scope

IG2230 Engagement resource allocation

IG2240 Engagement work programme

IG2300 Performing the engagement

IG2310 Identifying information

IG2320 Analysis and evaluation

IG2330 Documenting information

IG2340 Engagement supervision

IG2400 Communicating results

IG2410 Criteria for communicating

IG2420 Quality of communications

IG2421 Errors and omissions

IG2430 Use of 'conducted in conformance with the International Standards for the Professional Practice of Internal Auditing'

IG2431 Engagement disclosure of nonconformance

IG2440 Disseminating results

IG2450 Overall opinion

IG2500 Monitoring progress 

IG2600 Communicating the acceptance of risks

Implementation guides are also available to download in a single document.

Content reviewed: 9 January 2024