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IPPF Evolution

Public Comment on Proposed Standards Now Open

The International Internal Audit Standards Board is pleased to announce that the draft of the proposed Global Internal Audit StandardsTM  is available now for public comment – a major milestone in the multiyear project to comprehensively review and update The IIA’s International Professional Practices Framework (IPPF) including the International Standards for the Professional Practice of Internal Auditing (Standards). 

After analyzing the responses and making necessary revisions, the Standards Board expects to release the new Global Internal Audit StandardsTM officially before the end of 2023.

Proposed Global Internal Audit Standards

Learn more about the public comment period
from IIA President and CEO Anthony J. Pugliese

Go to Standards Draft and Survey

Why Standards?

Join us to explore the importance of Standards explained by Dr. Lily Bi, EVP, Global Standards, Certifications, Internal Audit Foundation.

Key Changes

Find out about the key changes in the proposed Global Internal Audit Standards and the impact of these changes, presented by Dr. Lily Bi, EVP, Global Standards, Certifications, Internal Audit Foundation.

Is The IPPF Going Away?

No. The IPPF will still exist as a larger framework that includes the Global Internal Audit StandardsTM , Guidance (mainly Practice Guides and Global Technology Audit Guides), and a newly proposed element that is still in preliminary stages of consideration and development: Topical Requirements and Guidance.

How Is The IPPF Changing


  • The new Standards incorporate the five mandatory elements of the current framework (Mission of Internal Audit, Definition of Internal Auditing, Core Principles for the Professional Practice of Internal Auditing, Code of Ethics, and Standards) as well as one of the recommended (nonmandatory) elements, the Implementation Guidance. These will no longer exist as separate entities.
  • The proposed Standards are not divided into “attribute” and “performance” categories and do not contain “interpretations” as a separate section of the standard. The “.A” and “.C” implementation standards have been incorporated into the main body of the proposed Standards. The numbering system and order of the Standards has changed completely.
  • Guidance will still exist as a recommended element in the new IPPF, which allows for more in-depth attention to internal audit practices and subjects.
  • Topical Requirements are being considered as an addition to Standards and Guidance as part of the IPPF. These are intended to address emerging topics in a timely and succinct way. Review the proposed Topical Requirements.
  • Answers to 16 of the most frequently asked questions about the proposed standards.