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 - Compliance is required and the guidance is developed following due process, which includes public exposure. Compliance with the principles set forth in mandatory guidance is essential for the professional practice of internal auditing.
• Strongly Recommended - Compliance is strongly recommended and the guidance is endorsed by The IIA through formal review and approval process. It describes practices to implement effectively the Code of Ethics and Standards.

About the IPPF
Overview (PDF, 90KB)
Structure and Process (Word, 60KB)
From the PPF to the IPPF (PDF, 98KB)
Vision for the Future Report (PDF, 1MB)

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.