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Standards & Guidance — International Professional Practices Framework (IPPF)®​

The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance.

International Professional Practices FrameworkMandatory Guidance

The Mission of Internal Audit describes internal audit’s primary purpose and overarching goal. Achievement of the mission is supported by the entire IPPF, including the mandatory elements of the Definition, Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and Standards, as well as all recommended guidance.

The mandatory elements of the IPPF are:

Conformance with the principles set forth in mandatory guidance is required and essential for the professional practice of internal auditing. Mandatory guidance is developed following an established due diligence process, which includes a period of public exposure for stakeholder input.

Recommended Guidance

The recommended elements of the IPPF are:

Recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of The IIA's Core Principles, Definition of Internal Auditing, Code of Ethics, and Standards.

Guidance Topics and Resources

The IIA guides the international profession of internal audit not only with Standards, but with numerous guidance resources to help internal auditors worldwide implement best practices in our ever-changing and growing field.


Watch Richard Chambers on the Audit Channel: 5 Changes to the Standards​​

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.