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Two-Way Mapping: 2017 IPPF Mandatory Elements to 2024 Global Internal Audit Standards (and Back)

Standards The IIA Feb 06, 2024

The Global Internal Audit StandardsTM, published on January 9, 2024, incorporates content from not only the 2017 International Standards for the Professional Practice of Internal Auditing but also the following mandatory guidance of the International Professional Practices Framework® (IPPF®): Code of Ethics, Core Principles for the Professional Practice of Internal Auditing, Definition of Internal Auditing, and Mission of Internal Audit. The IIA Global has created two tables to help users understand the changes: the first maps the 2017 elements to their counterparts in the 2024 Global Internal Audit Standards; the second maps the requirements and essential conditions from the 2024 Standards to their equivalents in the 2017 IPPF.


The Institute of Internal Auditors