The IPPF: Global internal audit standards, requirements, and guidance documents

Global Guidance | IPPF 2024

Draws from three widely used frameworks to help auditors work with IT-IS to develop an assessment plan and tests to evaluate the design and implementation of relevant controls.

• Issued: October 21, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Discusses critical steps necessary to develop a comprehensive internal audit strategic plan, along with three companion tools.

• Issued: October 17, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function
• Suite: Internal Audit Strategy

Audit Tools | IPPF 2024

Illustrates the application of a strategy development process to the internal audit function of a global investment bank, an example of the broader category of financial services organizations.

• Issued: November 4, 2025
• Topic: Financial Services
• Suite: Internal Audit Strategy

Audit Tools | IPPF 2024

Illustrates how the internal audit function of a public sector organization can develop and implement a strategy that aligns with the Global Internal Audit Standards while addressing sector-specific challenges.

• Issued: November 4, 2025
• Topic: Public Sector
• Suite: Internal Audit Strategy

Audit Tools | IPPF 2024

Provides a template that the chief audit executive can use to document the internal audit function’s strategy as a strategic plan.

• Issued: October 17, 2025
• Topic: Managing the Internal Audit Function
• Suite: Internal Audit Strategy

Global Guidance | IPPF 2024

Continuous auditing leverages technology to provide ongoing assessments of risks and controls. Combined with continuous monitoring, organizations can enhance efficiency, risk management, and control effectiveness.

• Issued: September 25, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: September 19, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: September 19, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Global Guidance | IPPF 2024

Describes the process for understanding, developing, and communicating engagement results from start to finish, focusing on written reports and presentations for stakeholders.

• Issued: September 18, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Audit Tools | IPPF 2024

Supports implementation of the Standards, especially Standard 15.1 Final Engagement Communication.

• Issued: September 18, 2025
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Audit Tools | IPPF 2024

Supports implementation of the Standards, especially Standard 15.1 Final Engagement Communication.

• Issued: September 18, 2025
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Topical Requirements | IPPF 2024

Describes The IIA’s objectives and processes for setting the Third-Party Topical Requirement for the internal audit profession, intended to promote confidence related to the rigor, inclusivity, and oversight applied to the processes.

• Issued: September 15, 2025
• Document Type: Report
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: November 12, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Third-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Practical advice on navigating mandatory requirements, addressing limitations, and identifying critical risk thresholds.

• Issued: August 29, 2025
• Document Type: User Guide
• Topic: General

Audit Tools | IPPF 2024

Provides a general usage list for internal auditors starting model risk management engagements. Use with Global Practice Guide: Auditing Model Risk Management.

• Issued: August 18, 2025
• Topic: Performing Internal Audit Services
• Suite: Model Risk Management

Global Guidance | IPPF 2024

An overview of key areas related to model risk management including business significance, regulatory requirements and expectations, and model components.

• Issued: August 18 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services
• Suite: Model Risk Management

Global Guidance | IPPF 2024

Identify gaps, evaluate alignment with organizational objectives, and provide recommendations to bolster IT oversight and resilience.

• Issued: August 12, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: August 12, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Global Guidance | IPPF 2024

Helps internal auditors assess risks, evaluate controls, and ensure IT infrastructure and operations support organizational performance, continuity, and resilience.

• Issued: July 30, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Describes a systematic approach for an organization to create and maintain a risk-based internal audit plan.

• Issued: July 16, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professional development, and conform with Standards requirements. To be used with the Global Practice Guide.

• Issued: July 10, 2025
• Topic: General
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Helps internal auditors understand their organization’s strategy, objectives, and initiatives related to sustainability and identify opportunities to add value by providing relevant assurance and advice.

• Issued: June 26, 2025
• Topic: Managing the Internal Audit Function
• Suite: Assessing Sustainability Readiness

Audit Tools | IPPF 2024

Helps internal auditors understand their organization’s strategy, objectives, and initiatives related to sustainability and identify opportunities to add value by providing relevant assurance and advice.

• Issued: June 26, 2025
• Topic: Performing Internal Audit Services
• Suite: Assessing Sustainability Readiness

Audit Tools | IPPF 2024

Guide to use in conjunction with the Enterprise and Business Process Risks tool.

• Issued: June 6, 2025
• Topic: Managing the Internal Audit Function
• Suite: Enterprise and Business Process Risks

Audit Tools | IPPF 2024

Provides a practical approach to identify, assess, manage, and monitor risks at the enterprise and business process levels and includes examples of enterprise and business process risks.

• Issued: June 6, 2025
• Topic: Managing the Internal Audit Function
• Suite: Enterprise and Business Process Risks

Audit Tools | IPPF 2024

Provides a sample assurance map and a blank assurance map that can be customized. Companions include the Reliance Assessment and the practice guide.

• Issued: May 23, 2025
• Topic: Managing the Internal Audit Function
• Suite: Coordination and Reliance

Audit Tools | IPPF 2024

Helps in documenting the basis for the assessed level of reliance placed on the work of other assurance providers. To be completed after the Assurance Mapping tool and in conjunction with the practice guide.

• Issued: May 23, 2025
• Topic: Managing the Internal Audit Function
• Suite: Coordination and Reliance

Global Guidance | IPPF 2024

Describes an approach for the CAE to align risk assessments and coordinate with other assurance providers. Two IIA Audit Tools accompany this practice guide.

• Issued: May 23, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function
• Suite: Coordination and Reliance

Audit Tools | IPPF 2024

Describes the alignment between The IIA’s Global Internal Audit Standards (The Redbook) and the U.S. Government Accountability Office (GAO)’s Generally Accepted Government Auditing Standards (GAGAS) (Yellow Book).

• Issued: May 2, 2025
• Topic: Public Sector

Related Content

Presents a standard-setting framework that ensures The IIA standard-setting committees establish high-quality standards for internal auditing suitable for global adoption and implementation.

• Issued: April 25, 2025
• Document Type: Report
• Topic: IPPF Oversight Council

Audit Tools | IPPF 2024

Identifies challenges and best practices in the implementation of the Standards in the public sector.

• Issued: April 18, 2025
• Topic: Public Sector
• Suite: Internal Audit Charter

Global Guidance | IPPF 2024

Explains capital adequacy and how to plan and perform audit engagements to provide assurance on the capital planning and management process as well as associated oversight activities.

• Issued: March 5, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Audit Tools | IPPF 2024

Explanations and examples to help establish performance measures for the internal audit function, conforming with Standard 12.2 Performance Measurement.

• Issued: March 4, 2025
• Topic: Managing the Internal Audit Function

Related Content

Covering the Global Internal Audit Standards’ Domains I through V with simple, practical insights. Each episode breaks down essential concepts to support conformance in daily tasks.

• Issued: February 26, 2025
• Document Type: Video
• Topic: Standards

Global Guidance | IPPF 2024

Directs practitioners to widely used control frameworks to help identify components of cybersecurity operations, including contributions to system planning and development, as well as controls to prevent or detect cyber incidents.

• Issued: February 12, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Directs practitioners to widely used control frameworks to help identify components of cybersecurity operations, including contributions to system planning and development, as well as controls to prevent or detect cyber incidents.

• Issued: February 12, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the design and implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of the Cybersecurity Topical Requirement.

• Issued: February 5, 2025
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Describes The IIA’s objectives and processes for setting the Cybersecurity Topical Requirement for the internal audit profession, intended to promote confidence related to the rigor, inclusivity, and oversight applied to the processes.

• Issued: February 5, 2025
• Document Type: Report
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Helps internal auditors understand key terms and how to approach an audit engagement to ensure their organization’s IAM protocols mitigate potential security risks.

• Issued: December 12, 2024
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Related Content

Provides insight into IPPFOC activities, reviews actions over the current year, and offers recommendations for the coming year.

• Issued: December 1, 2024
• Document Type: Report
• Topic: IPPF Oversight Council

Global Guidance | IPPF 2024

Covers risks and controls that correspond to the NIST CSF “respond” and “recover” functions and gives an overview of the relevant risks and controls to help an internal audit function plan and scope audit engagements.

• Issued: October 29, 2024
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Covers risks and controls that correspond to the NIST CSF “respond” and “recover” functions and gives an overview of the relevant risks and controls to help an internal audit function plan and scope audit engagements.

• Issued: October 29, 2024
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Audit Tools

Provides the principles and requirements from Domain II: Ethics and Professionalism of the Global Internal Audit Standards and an acknowledgement page that internal auditors can sign to demonstrate that they agree to conform with its requirements.

• Issued: October 14, 2024
• Document Type: Evidence of Conformance
• Topic: Ethics and Professionalism

Global Guidance | IPPF 2024

Explores a range of risks and controls related to a mobile workforce, including specific controls that should be evaluated.

• Issued: September 19, 2024
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Develop approaches to review and assess the effectiveness of an organization’s risk management.

• Issued: July 29, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services

Global Guidance | IPPF 2024

Understand risks associated with an organization’s culture, how effective management of those risks supports a successful control environment, and how to approach an assessment of culture.

• Issued: July 25, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services

Global Guidance | IPPF 2024

An essential reference for every internal audit resource library. It benefits external quality assessors, chief audit executives, and all internal auditors involved with developing and executing quality assurance and improvement programs.

• Issued: July 1, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Overview of international standards and best practices for liquidity risk management (LRM), including the use of an LRM framework.

• Issued: June 27, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Global Guidance | IPPF 2024

Overview of international standards and best practices for liquidity risk management (LRM), including the use of an LRM framework.

• Issued: June 27, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Global Guidance | IPPF 2024

Assists in planning and performing internal audit engagements while properly managing within the unique public sector environment.

• Issued: June 18, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2024

Offers practical, step-by-step approach for CAEs to successfully plan and implement or improve an internal audit function in the public sector.

• Issued: June 4, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2024

Covers objectives, risks, and controls related to an organization’s communications ecosystem.

• Issued: May 20, 2024
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Covers objectives, risks, and controls related to an organization’s communications ecosystem.

• Issued: May 20, 2024
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Provides guidance on how to perform a fraud risk assessment at an organizational level.

• Issued: April 26, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Provides guidance on how to perform a fraud risk assessment at an organizational level.

• Issued: April 26, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Provides guidance on how to perform a fraud risk assessment at an organizational level.

• Issued: April 26, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Audit Tools | IPPF 2024

Helpful guide to use with the Model Internal Audit Charter document.

• Issued: March 26, 2024
• Topic: Governing the Internal Audit Function
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Helpful guide to use with the Model Internal Audit Charter document.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions to create their own charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Governing the Internal Audit Function
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions to create their own charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions to create their own charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Governing the Internal Audit Function
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions in the public sector to create their own charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions in the public sector to create their own charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Designed to help CAEs understand and communicate with boards and senior management about the requirements and essential conditions of the Standards' Domain III: Governing the Internal Audit Function.

• Issued: May 22, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’s Domain III Toolkit

Audit Tools | IPPF 2024

Designed to help CAEs understand and communicate with boards and senior management about the requirements and essential conditions of the Standards' Domain III: Governing the Internal Audit Function.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’s Domain III Toolkit

Audit Tools | IPPF 2024

Designed to help CAEs understand and communicate with boards and senior management about the requirements and essential conditions of the Standards' Domain III: Governing the Internal Audit Function.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’s Domain III Toolkit

Audit Tools | IPPF 2024

Customize for the board and senior management of an individual organization.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’s Domain III Toolkit

Audit Tools | IPPF 2024

Customize for the board and senior management of an individual organization.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’s Domain III Toolkit

Audit Tools | IPPF 2024

Customize for the board and senior management of an individual organization.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’s Domain III Toolkit

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

A “condensed” version of the Standards – without the considerations for implementation and examples of evidence of conformance sections – is provided for practitioners who want a version that only includes mandatory guidance.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Audit Tools | IPPF 2024

Identifies the significant changes between the requirements of the 2017 IPPF and those of the 2024 Standards.

• Issued: January 9, 2024
• Topic: Standards

Audit Tools | IPPF 2024

Includes terms for which the International Internal Audit Standards Board sought to ensure a common meaning globally and consistent usage throughout the content of the Standards and International Professional Practices Framework.

• Issued: January 9, 2024
• Topic: Standards

Related Content

Describes The IIA's objectives and processes for setting the standards for the internal audit profession.

• Issued: January 9, 2024
• Document Type: Report
• Topic: Standards

Audit Tools | IPPF 2024

Maps the 2017 IPPF mandatory elements to their counterparts in the 2024 Global Internal Audit Standards. Maps the requirements and essential conditions from the 2024 Standards to their equivalents in the 2017 IPPF.

• Issued: January 9, 2024
• Topic: Standards
• Suite: 2024 Global Internal Audit Standards

Audit Tools | IPPF 2024

Maps the 2017 IPPF mandatory elements to their counterparts in the 2024 Global Internal Audit Standards. Maps the requirements and essential conditions from the 2024 Standards to their equivalents in the 2017 IPPF.

• Issued: January 9, 2024
• Topic: Standards
• Suite: 2024 Global Internal Audit Standards

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Standards | IPPF 2024

The Ethics and Professionalism standards is equivalent to internal auditors' code of ethics.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Ethics and Professionalism

Related Content

Provides insight into IPPFOC activities, reviews actions over the current year, and offers recommendations for the coming year.

• Issued: December 1, 2023
• Document Type: Report
• Topic: IPPF Oversight Council

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Related Content

Provides an overview of the proposed new Global Internal Audit Standards, background on how they were developed, and considerations for how they can be applied.

• Issued: February 10, 2023
• Document Type: Global Perspectives and Insights
• Topic: Standards

Global Guidance | IPPF 2017

Describes an approach to integration considerations and the flexibility to deliver value based on context and the most important objectives and risks facing an entity, function, or process.

• Issued: November 9, 2022
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2017

Describes an approach to integration considerations and the flexibility to deliver value based on context and the most important objectives and risks facing an entity, function, or process.

• Issued: November 9, 2022
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Related Content

Highlights how an integrated internal approach to assurance can support boards in discharging their responsibilities for the integrity of the integrated report and integrated reporting process.

• Issued: May 24, 2022
• Document Type: White Paper
• Topic: Governing the Internal Audit Function

Global Guidance | IPPF 2017

Understand public procurement, improve existing procurement processes, and offer advisory services that help organizations plan new procurements.

• Issued: November 25, 2021
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2017

Understand public procurement, improve existing procurement processes, and offer advisory services that help organizations plan new procurements.

• Issued: November 25, 2021
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2017

Understand public procurement, improve existing procurement processes, and offer advisory services that help organizations plan new procurements.

• Issued: November 25, 2021
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2017

Describes an effective anti-corruption program, including controls related to preventing, detecting, responding to, and recovering from the risks associated with corruption.

• Issued: August 1, 2021
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services

Global Guidance | IPPF 2017

Describes an effective anti-corruption program, including controls related to preventing, detecting, responding to, and recovering from the risks associated with corruption.

• Issued: August 1, 2021
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services