International Professional Practices Framework (IPPF) governance process and due diligence

The International Professional Practices Framework® (IPPF®) organizes the authoritative body of knowledge for the professional practice of internal auditing promulgated by the Institute of Internal Auditors.

Boards and councils that establish and maintain the IPPF

The following bodies establish and maintain the IPPF according to a rigorous governance process:

• The International Internal Audit Standards Board (IIASB, Standards Board) is responsible for The IIA’s Global Internal Audit Standards™.
• The Global Guidance Council (GGC) is responsible for Topical Requirements and Global Guidance.
• The IPPF Oversight Council (IPPFOC) provides independent oversight to evaluate and advise on the adequacy and appropriateness of the standards- and guidance-setting process.