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Standard-setting Processes and Due Diligence

Standard-setting in the Public Interest

This document presents a standard-setting framework that ensures the International Internal Audit Standards Board sets high-quality standards, worthy of extensive global adoption and implementation. The standard-setting framework includes a structure and due process that together articulate the stakeholder responsiveness of international standard-setting for internal auditing. Thus, the International Standards for the Professional Practice of Internal Auditing duly consider the public interest. The Oversight Council believes that an internal audit activity aligned with the Standards is more likely to protect the public interest and to achieve internal audit's mission: to enhance and protect organizational value. Download now.

The International Professional Practices Framework (IPPF)® is the conceptual framework that organizes authoritative guidance promulgated by The IIA. The scope of the IPPF is only authoritative guidance developed by an IIA international technical committee following appropriate due process.

Structure and Processes

IPPF Oversight Council

The IPPF Oversight Council is designed to evaluate and advise on the rigor of The IIA's Standards and Guidance-setting process, which will increase the confidence of internal audit stakeholders around the world.

IPPF OC Charter

The organizations included in this Council are:

Organization Representative
International Federation of Accountants (IFAC) Alta Prinsloo, Chair
National Association of Corporate Directors (NACD) Friso Van der Oord
International Organization of Supreme Audit Institutions (INTOSAI) Paweł Banaś
Organisation for Economic Co-operation and Development (OECD) János Bertók
The IIA Andrew Dahle
The IIA Naren Aneja
The World Bank Svetlana Klimenko​

IPPF Oversight Council Annual Report

The IPPF Oversight Council (IPPFOC) Annual Report informs upon the activities of the IPPFOC each year in their efforts to ensure that the manner in which its standards and guidance are created is effective, fair, transparent, and in the public’s and their stakeholders’ best interests.

2020-2022 IPPF Oversight Council Report
2019 IPPF Oversight Council Annual Report​
2018 IPPF Oversight Council Annual Report
2017 IPPF Oversight Council Annual Report