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.The IPPF includes Mandatory Guidance and Recommended Guidance.
Mandatory Guidance:
- Core Principles for the Professional Practice of Internal Auditing.
- Definition of Internal Auditing.
- Code of Ethics.
- International Standards for the Professional Practice of Internal Auditing (Standards).
Recommended Guidance:
- Implementation Guidance.
- Supplemental Guidance.
The IPPF 2017 edition features the Mission of Internal Audit, Core Principles for the Professional Practice of Internal Auditing, the Definition of Internal Auditing, Code of Ethics, the Standards, and Implementation Guidance in hard copy. All Supplemental Guidance documents are on USB.
