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

Alto Prinsloo

International Organization of Supreme Audit Institutions (INTOSAI)

Yvan Pedersen

Organisation for Economic Co-operation and Development (OECD)

Juan Yermo

The IIA

A.J. Hans Spoel

The IIA

Wayne G. Moore

The World Bank​

Zinga Venner​

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.

2012 IPPF Oversight Council Annual Report
2011 IPPF Oversight Council Annual Report

IPPF
Now Available! IPPF 2013 Edition
Order the 2013 Edition.