Guidance & Resources

​Standards & Guidance — International Professional Practices Framework (IPPF)®

International Professional Practices Framework (IPPF) 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.


Practice Guide: Foundations of Internal Auditing in Financial Services Firms

Practice Guide: Foundations of Internal Auditing in Financial Services Firms

The demand for internal auditors with financial services knowledge and experience is growing rapidly, propelled by regulatory pressures to appropriately staff internal audit programs with the right volume and caliber of resources. This has led many internal audit activities within the highly regulated financial services industry to increase their staff in accordance with the new global operating environment and in terms of quality and quantity.

To prepare auditors for this challenging environment, The IIA sought expertise from global professionals to develop this new guide. Intended as a solid foundation in the field of financial services auditing, which includes the insurance sector, the guide helps bridge the gap that exists between the typical internal audit universe and that of the highly specialized world of financial services.

Topics include:

  • The regulatory landscape in financial services.
  • The risk landscape in financial services.
  • Key principles of sound governance.
  • Working with the first and second lines of defense.
  • Internal audit responsibilities.
IIA members are invited to download this guidance and all guidance as a benefit of membership. Nonmembers may purchase Supplemental Guidance by visiting the IIA Bookstore.

 

 

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