IPPF Standards Exposed for Comment
Essential to the profession and to guidance issued by The Institute of Internal Auditors (IIA) is the Professional Practices Framework (PPF). A new version of this framework, the International Professional Practices Framework (IPPF), was approved by The IIA Board of Directors in July 2007.

Providing greater clarity, transparency, and ease of use, the IPPF responds to the dramatic changes the internal audit profession has undergone over the past few years. It also combines a body of knowledge with guidance; delineates consistent development, interpretation, and application of principles, methodologies, and techniques useful to the internal audit profession; and well positions The IIA as a global standard-setting body.

A key component of the IPPF, the International Standards for the Professional Practice of Internal Auditing (Standards), has been enhanced. To view the tracked changes (in English only), download this document (PDF, 318KB).

The Exposure Draft is available below in English, Spanish, and French. You are invited to comment during the 90-day exposure period. The comment period is now closed.

How to Provide Feedback
When providing feedback, please reference the heading and numbering system used in the exposure draft.

Choose one of these methods to submit your comments:

• Through an online survey (see below).
• By e-mail to guidance@theiia.org. Please include Standards Exposure on the subject line.
• By fax to +1-407-264-8478
• By mail to:
  Heriot Prentice, CIA
  Director, Standards and Guidance
  The Institute of Internal Auditors
  247 Maitland Avenue
  Altamonte Springs, Florida USA 32701

NOTE: If you choose to submit your response through the Online Survey, please allot a significant amount of time for completion. The survey introduction includes important instructions on saving your Online Survey response.