Skip to Content

IPPF Evolution

The International Internal Audit Standards Board is reviewing public comments on the draft of the proposed Global Internal Audit Standards  a major step in the multiyear project to comprehensively review and update The IIA’s International Professional Practices Framework (IPPF) including the International Standards for the Professional Practice of Internal Auditing.

Read the August Update | Read the October Update

Global Internal Audit Standards Milestones.jpg

After analyzing the responses and making necessary revisions, the Standards Board expects to publish a digital version of the new Global Internal Audit Standards in January 2024 and a print version in March 2024.

How Is The IPPF Changing?

The IPPF is the framework that includes the Global Internal Audit Standards, Guidance (mainly Global Practice Guides and Global Technology Audit Guides), and a newly proposed element being developed with global input: Topical Requirements

Topical Requirements Graphic

  • The new Standards incorporate the five mandatory elements of the current framework (Mission of Internal Audit, Definition of Internal Auditing, Core Principles for the Professional Practice of Internal Auditing, Code of Ethics, and Standards) as well as one of the recommended (nonmandatory) elements, the Implementation Guidance. These will no longer exist as separate entities.
  • The proposed Standards are not divided into “attribute” and “performance” categories and do not contain “interpretations” as a separate section of the standard. The “.A” and “.C” implementation standards have been incorporated into the main body of the proposed Standards. The numbering system and order of the Standards has changed completely.
  • Guidance will still exist as a recommended element in the new IPPF, which allows for more in-depth attention to internal audit practices and subjects.
  • Topical Requirements will be added to the IPPF to enhance the consistency and quality of internal audit services. Review the proposed Topical Requirements.