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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 is the conceptual framework that brings together The IIA’s Standards into one convenient location. 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 standards from experienced experts from around the world.

The IIA has established a governing framework for setting the Standards. It includes independent oversight by the IPPF Oversight Council (IPPFOC) to ensure that the Standards Board adheres to sound governance and due process, considers input from all stakeholders, and serves the public interest.

The IPPFOC, 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.

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