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Position Papers

Position Papers assist a wide range of interested parties, including those not in the internal audit profession, in understanding significant governance, risk, or control issues, and delineating the related roles and responsibilities of internal auditing.

While Position Papers are no longer an official part of the New IPPF, these documents are still relevant and valid for practitioners and other interested parties.​


Downloads and Links

Position Papers

The Three Lines of Defense in Effective Risk Management and Control, January 2013

English     Spanish     French     Bulgarian
Portuguese     Serbian     Estonian     Turkish

The Role of Internal Auditing in Enterprise-wide Risk Management, January 2009

English     Spanish     French     Portuguese     Serbian

The Role of Internal Auditing in Resourcing the Internal Audit Activity, January 2009

English     Spanish     French​     Portuguese     Serbian

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.