New Downloads: The Latest IPPF Implementation Guides Are Now Available
The IIA has released new Implementation Guides — recommended guidance within the International Professional Practices Framework — addressing five standards:
- IIA Standard 1100: Independence and Objectivity
- IIA Standard 1110: Organizational Independence
- IIA Standard 1111: Direct Interaction With the Board
- IIA Standard 1120: Individual Objectivity
- IIA Standard 1130: Impairment to Independence and Objectivity.
Implementation guides provide CAEs and internal auditors with recommendations on how to best implement each standard and to support conformance in applying The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards).
The purpose of these guides is to assist in the application of the Standards, collectively addressing internal auditing’s approach, methodologies, and consideration, but refraining from detailing processes or procedures. Current implementation guides are based on Standards effective Jan. 1, 2013. Implementation guidance will be updated after standards are revised and become effective.
Implementation Guides are free to IIA members and available to nonmembers through The IIA Research Foundation Bookstore.
To learn more, please visit The IIA’s Recommended Guidance Page.