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Global Guidance Council (GGC)

About the GGC

The Global Guidance Council’s mission is to direct the development of IPPF authoritative guidance.

The IIA provides mandatory and recommended guidance to internal auditors worldwide. The Global Guidance Council is responsible for advising The IIA on the strategic direction of its authoritative guidance, tools, and other content within the constructs of General Guidance, IT Guidance, Public Sector Guidance, ESG Guidance and Financial Services Guidance. This is achieved through an extensive, ongoing due process overseen by an independent body, the International Professional Practices Framework Oversight Council.

The Council will solicit input from and consider the interests of various stakeholders—such as internal auditors, government bodies, regulatory agencies, public representatives, and others—so that The IIA’s Global Guidance reflects diverse needs and priorities.

GGC Representatives, 2026–27

Leadership

Hassan Khayal, CIA, CRMA, Chair | United Arab Emirates

Members

Mansoor Anwar, CIA | Canada

Nur Hayati Baharuddin, CIA, CCSA, CFSA, CGAP, CRMA | Malaysia

Ruxandra Bilius, CIA, CRMA | Romania

Michael Callino, CIA | United States

Augusto Cuenca, CIA | Paraguay

Ozkan Demir, CIA, CRMA, CCSA | Turkey

Nicholas Denewet, CIA, CFSA, CRMA | Belgium

Mohammed Tabarok Hossain, CIA, CRMA | Bangladesh

Taizo Ikeda, CIA, CRMA | Japan

Damir Jelić, CIA | Croatia

Gregory Jordan, CIA, CRMA | United States

Charith Leelarathne, CIA | Sri Lanka

Lesedi Lesetedi, QIAL, CIA, CRMA | Botswana

Ruth Doreen Mutebe, CIA | Uganda

Karem Obeid, CIA, CCSA, CRMA | United Arab Emirates

Hik Park, CIA, CRMA | Peru

Klaus Rapp, CIA, CRMA | Switzerland

Joonas Vartinen, CIA | Finland

Klaas Jan Westerling, CIA | Netherlands

Eric Wilson, CIA | United States

Mei Yin Mian Wong, CIA | Hong Kong

Governance & due process related links

Governance Process and Due Diligence

The IPPF is the result of a rigorous due diligence process and is developed by the International Internal Audit Standards Board (IIASB, Standards Board) to deliver authoritative guidance from experienced experts from around the world.

IPPF Oversight Council

The IPPF Oversight Council is purpose-built to provide independent advice and counsel on the rigor of The IIA’s standards and guidance-setting processes.

International Internal Audit Standards Board

The International Internal Audit Standards Board's mission is to serve the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.

Global Guidance Council

The Global Guidance Council’s mission is to direct the development of IPPF authoritative guidance in support of internal auditors globally.

Topical Requirement Committee

The Topical Requirements Committee’s mission is to serve the global internal audit profession, its stakeholders, and the public interest by developing, issuing, maintaining, and promoting the Topical Requirements.

IPPF & Standards related links

IPPF & Standards

Learn how The IIA IPPF and Global Internal Audit Standards define principles, standards, requirements, and guidance for the internal audit profession.

Global Internal Audit Standards

Explore the 2024 Global Internal Audit Standards™ that guide the worldwide professional practice of internal auditing.

Topical Requirement Committee

The Topical Requirements Committee’s mission is to serve the global internal audit profession, its stakeholders, and the public interest by developing, issuing, maintaining, and promoting the Topical Requirements.

Global Guidance

IIA Global Guidance for internal auditing provides best practices, step-by-step processes, and recommendations for performing internal audit services.

Ethics and Professionalism

Ethics and Professionalism have been incorporated into the Global Internal Audit Standards™ as Domain II to state the principles and expectations governing the behavior of individuals and organizations in the conduct of internal auditing. It describes the minimum requirements for conduct and behavioral expectations rather than specific activities.

Document Search

Browse The IIA’s IPPF, Global Internal Audit Standards™, Topical Requirements, Global Guidance, Audit Tools, Global Practice Guides, and GTAGs®. Formerly the Standards Knowledge Center.

Learn about IIA programs and partners.

We are continually searching for innovative products and services to enhance our members' ability to meet their rising stakeholder demands.