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.
Mission of Internal Audit
Core Principles
Code of Ethics
Definition of Internal Auditing
Independence and Objectivity
Direct Interaction with the Board
Chief Audit Executive Roles Beyond Internal Auditing
Quality Assurance and Improvement Program
Internal Assessments
External Assessments
Managing the Internal Audit Activity
Reporting to Senior Management and the Board
