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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorStandards and GuidanceBreadcrumb SeparatorGuidance Setting Processes and Due Diligence

​Guidance-setting Processes and Due Diligence

The International Professional Practices Framework (IPPF)® is the conceptual framework that organizes authoritative guidance promulgated by The IIA. The scope of the IPPF is only authoritative guidance developed by an IIA international technical committee following appropriate due process. Technical committees are those committees and boards reporting to the Professional Guidance Advisory Council (International Internal Auditing Standards Board, Professional Issues Committee, Global Ethics Committee, and Public Sector Committee).

Structure and Processes

IPPF Oversight Council

The IPPF Oversight Council is designed to evaluate and advise on the rigor of The IIA's Standards and Guidance-setting process, which will increase the confidence of internal audit stakeholders around the world.

IPPF OC Charter

The organizations included in this Council are:

Organization Representative

National Association of Corporate Directors (NACD)

Peter Gleason, Chairman

International Federation of Accountants (IFAC)

Alta Prinsloo

International Organization of Supreme Audit Institutions (INTOSAI)

Yvan Pedersen

Organisation for Economic Co-operation and Development (OECD)

János Bertók


Denny Beran


Wayne G. Moore

The World Bank​

Svetlana Klimenko​

IPPF Oversight Council Annual Report

The IPPF Oversight Council (IPPFOC) Annual Report informs upon the activities of the IPPFOC each year in their efforts to ensure that the manner in which its standards and guidance are created is effective, fair, transparent, and in the public’s and their stakeholders’ best interests.

2014 IPPF Oversight Council Annual Report
2013 IPPF Oversight Council Annual Report
2012 IPPF Oversight Council Annual Report
2011 IPPF Oversight Council Annual Report

New IPPF Resources
Educate staff, colleagues, and stakeholders on these changes by utilizing these tools:

The 2013 Red Book is still a useful and binding reference source as a majority of the content has not changed and remains valid. The IIARF Bookstore is exploring an online tool with searchable, on-demand access to all IPPF content. Learn more in the FAQs.