Guidance-setting Processes and Due Diligence
The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors (IIA). The scope of the IPPF is only authoritative guidance developed by an IIA international technical committee following appropriate due process. Technical committees are those committees and boards reporting to the Professional Practices Council (Internal Auditing Standards Board, Professional Issues Committee, Advanced Technology Committee, Board of Regents, Committee on Quality, and the Ethics Committee). Authoritative guidance comprises two categories:

• Mandatory - 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 three mandatory elements of the IPPF are the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards).

• Strongly Recommended - Strongly recommended guidance is endorsed by The IIA through a formal approval processes. It describes practices for effective implementation of The IIA's Definition of Internal Auditing, Code of Ethics, and Standards. The three strongly recommended elements of the IPPF are Position Papers, Practice Advisories, and Practice Guides.

Guidance Working Plan
This plan represents the Technical Guidance Development Plan as approved by the Professional Practices Advisory Council for 2009-2011. Questions or comments related to the plan should be sent to guidance@theiia.org.

• 2009-2011 Guidance Plan (PDF 55 KB)

About the IPPF

• Overview (PDF, 90KB)
• Structure and Processes (PDF, 19KB)
• About the IPPF (PPT)
• Vision for the Future Report (PDF, 1MB)
• IPPF Practical Implications(PPT, 1.57MB)

WATCH THIS SPACE! The Internal Audit Standards Governance Board (IASGB) is currently in formation. Upon approval by The IIA's Board of Directors, information on the IASGB's charter, bylaws, and representatives will be posted here.