Third-Party Topical Requirement

Issued: September 15, 2025 | Effective: September 15, 2026

Working with third parties introduces risks that must be identified, assessed, and managed. This Third-Party Topical Requirement provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes. As a new mandatory element of The IIA’s IPPF®, it establishes a baseline for providing assurance services in this specific risk area.

Topical Requirement

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

User Guide

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

Report on the Development and Public Consultation Processes

Describes The IIA’s objectives and processes for setting the Third-Party Topical Requirement for the internal audit profession, intended to promote confidence related to the rigor, inclusivity, and oversight applied to the processes.

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About Topical Requirements

Topical Requirements

Learn how IIA Topical Requirements for internal auditing enhance the consistency and quality of internal audit services.

Public Comment Period

The current public comment period focuses on Anti-Corruption Topical Requirement, inviting feedback from the internal audit community.