HomeStandards & Professional DevelopmentIIA Standards and Guidance

IIA Standards and Guidance

Standards & Guidance — International Professional Practices Framework (IPPF)


The International Professional Practices Framework (IPPF)® is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance.


New Standards Are Now in Effect

Modifications proposed for The IIA’s International Standards for the Professional Practice of Internal Auditing were approved in October 2016 and are now in effect. The revisions include the addition of two new standards, alignment of the Standards to the Core Principles, and updates to existing standards.

All new implementation guides are available to help you with the key changes to the Standards. 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.

 

Mandatory Guidance

Conformance with the principles set forth in mandatory guidance is required and essential for the professional practice of internal auditing. 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:

 
 

 

Recommended Guidance
 

Recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of The IIA's Core Principles​, Definition of Internal Auditing, Code of Ethics, and Standards. The recommended elements of the IPPF are:



Please refer to the IIA Global website for the most up-to-date resources on IIA Standards and Guidance.