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Position Papers
Strongly Recommended Guidance

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.

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

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

Order the 2013 Edition of the IPPF from the Bookstore.