International Professional Practices Framework
The International Professional Practices Framework (IPPF) is the conceptual framework that organises authoritative guidance promulgated by the Institute of Internal Auditors (IIA). The IIA provides internal audit professionals worldwide with authoritative guidance organised in the IPPF as mandatory guidance and recommended guidance.
Mandatory Guidance
Mandatory guidance is developed following an established due diligence process, which includes a period of public exposure for stakeholder input.
The mandatory elements of the IPPF are:
- Core Principles for the Professional Practice of Internal Auditing.
- Definition of Internal Auditing.
- Code of Ethics.
- International Standards for the Professional Practice of Internal Auditing.
