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​Practice Guide: Interaction with the Board
Recommended Guidance  

Formulating and Expressing Internal Audit Opinions Practice GuideThe IIA has released a practice guide entitled “Interaction with the Board.”

    The purpose of this practice guide is to assist the Chief Audit Executive (CAE) in meeting the requirements of the International Professional Practices Framework (IPPF) as it relates to interacting and communicating with the board.
    Boards and internal auditors have interlocking goals. A strong working relationship between the two is essential for the internal audit activity to fulfill its responsibilities to not only the board, but also senior management, shareholders, and other stakeholders. This practice guide covers several activities, primarily accomplished through the CAE, that are key to an effective relationship between the board and the internal audit activity.

Downloads and Links

Interaction With the Board

Practice Guides are restricted to IIA members only.  Members Only

Non-members may purchase this Practice Guide from the IIA Bookstore.


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.