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 strongly recommended guidance.
The three 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.
Strongly Recommended Guidance
The three strongly recommended elements of the IPPF are:
Strongly recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of The IIA's Definition of Internal Auditing, Code of Ethics, and Standards.
Guidance by Topic
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. These resources — including advisories, guides, papers, and tools — pertain to the following topics: