The International Standards for the Professional Practice of Internal Auditing are principle-focused and provide a framework for performing and promoting internal auditing.
The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.
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.
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 Guides assist internal auditors in applying the Standards and Code of Ethics.
View the 2017 Standards, available in multiple languages.
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 address the characteristics of organizations and parties performing internal audit activities.
Performance Standards describe the nature of internal audit activities and provide criteria against which the performance of these services can be evaluated.
The IIA's Standards Glossary
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.
The Mission of Internal Audit articulates what internal audit aspires to accomplish within an organization. Its place in the IPPF is deliberate, demonstrating how practitioners should leverage the entire framework to facilitate their ability to achieve the Mission.
Standards are principle-focused and provide a framework for performing and promoting internal auditing.
Conformance with the principles set forth in mandatory guidance is required and essential for the professional practice of internal auditing.
Recommended guidance is endorsed by The IIA through a formal approval process.
The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The IIA.