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We Engage in a Rigorous Process

The International Professional Practices Framework (IPPF) is more than authoritative guidance, it’s a touchstone for the profession.

Process and Due Diligence

The International Professional Practices Framework (IPPF) is the conceptual framework that brings together The IIA’s Standards into one convenient location. The IPPF is born out of a rigorous due diligence process and is developed by an IIA international technical committee to deliver truly authoritative guidance from experts you can trust.

The IIA has established a governing framework for setting the Standards. It includes the independent oversight by an independent oversight council (IPPF Oversight Council) to ensure that the Standards Board adheres to sound governance and due process, considers input from all stakeholders, and serves the public interest. The IPPF Oversight Council, together with The IIA, issued the “Framework for Standard-setting in the Public Interest” with the goals of strengthening stakeholder engagement in internal audit standards-setting and better serving the public interest. 

Structure and Processes


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. The IPPF OC’s independent oversight also assures internal audit stakeholders regarding the effectiveness and value of the internal audit activity.

IPPF Oversight Council Charter


The organizations included in this Council are:



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)

Pawel Banas

Organization for Economic Co-operation and Development (OECD)

János Bertók


Andrew Dahle


Naren Aneja

The World Bank​

Emeline Bredy


IPPF Oversight Council Annual Report

The IPPF Oversight Council (IPPFOC) Annual Report thoroughly reviews the activities of the IPPFOC annually to verify that the creation of their Standards and guidance is effective, transparent, and does absolutely everything with the public and their stakeholders’ best interests in mind.


2019 IPPF Oversight Council Annual Report​ 2018 IPPF Oversight Council Annual Report​ 2017 IPPF Oversight Council Annual Report​