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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 2018 Representative

International Federation of Accountants (IFAC)

Alta Prinsloo, Chair

National Association of Corporate Directors (NACD)

Friso Van der Oord

International Organization of Supreme Audit Institutions (INTOSAI)

Jacek Jezierski

Organisation for Economic Co-operation and Development (OECD)

János Bertók


Andrew Dahle


Günther Meggeneder

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.

2017 IPPF Oversight Council Annual Report
2016 IPPF Oversight Council Annual Report
2015 IPPF Oversight Council Annual Report
2014 IPPF Oversight Council Annual Report
2013 IPPF Oversight Council Annual Report
2012 IPPF Oversight Council Annual Report
2011 IPPF Oversight Council Annual Report

An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.