Introduction

International Professional Practices Framework

International Professional Practices Framework

The International Professional Practices Framework (IPPF) is the conceptual framework that organises authoritative guidance promulgated by The IIA. The IIA provides internal audit professionals worldwide with authoritative guidance organised in the IPPF as mandatory guidance and recommended guidance.

Mandatory Guidance

Mandatory guidance is developed following an established due diligence process, which includes a period of public exposure for stakeholder input.

The mandatory elements of the IPPF are:
  • Core Principles for the Professional Practice of Internal Auditing 
  • Definition of Internal Auditing
  • Code of Ethics
  • International Standards for the Professional Practice of Internal Auditing

2017 Changes to the Standards


Recommended Guidance


Recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of the mandatory guidance. The recommended elements of the IPPF are:
  • Implementation Guidance
  • Supplemental Guidance 

Applicability


Conformance with the mandatory portions of the IPPF is expected of IIA members and holders of IIA certification unless local law or regulation prevents it.  Voluntary adherence by organisations non-member internal audit practitioners is encouraged.

The IPPF is applicable to all types of internal audit.