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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

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

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.