Recommended Guidance

The International Professional Practices Framework (IPPF)^® is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance.

Recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of The IIA's Core Principles, Definition of Internal Auditing, Code of Ethics, and Standards. The recommended elements of the IPPF are:

Implementation Guidance — assist internal auditors in applying the Standards.
Supplemental Guidance (Practice Guides) — provide detailed processes and procedures for internal audit practitioners.

Access the 2017 Standards

What Are The Standards

The International Standards for the Professional Practice of Internal Auditing are principle-focused and provide a framework for performing and promoting internal auditing.

Definition of Internal Auditing

The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.

Core Principles

Integrity is everything in the world of internal auditing. We’ve designed Core Principles to help make sure you’re always aligned and future-focused.

Code of Ethics

A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about governance, risk management, and control.

Implementation Guidance

Implementation Guides assist internal auditors in applying the Standards and Code of Ethics

2017 Standards

View the 2017 Standards, available in multiple languages

Introduction

Internal auditing is conducted in diverse legal and cultural environments; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization

Attribute Standards

Attribute Standards address the characteristics of organizations and parties performing internal audit activities.

Performance Standards

Performance Standards describe the nature of internal audit activities and provide criteria against which the performance of these services can be evaluated.

Standards Glossary

The IIA's Standards Glossary

Permission to Print & Translate

We’re always looking for ways to share everything we can about the world of internal auditing, that’s why we allow our members and non-members to freely download any and all portions of the IPPF.

Governance Process and Due Diligence

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 guidance from experienced experts from around the world.

Standards

Standards are principle-focused and provide a framework for performing and promoting internal auditing.

Mandatory Guidance