International Professional Practices Framework (IPPF)

The IPPF includes only authoritative guidance developed by IIA international technical committees following appropriate due process. It consists of two categories:

• Mandatory. Compliance is required and the guidance is developed following the appropriate due process, which includes public exposure. Compliance with the principles set forth in mandatory guidance is essential for the professional practice of internal auditing. Mandatory components are available as a free download as part of IIA's global efforts to define minimum standards for internal audit practice
• Strongly Recommended. Compliance is strongly recommended, and the guidance is endorsed by The IIA. It describes practices for the effective implementation of The IIA’s Code of Ethics and the International Standards for the Professional Practice of Internal Auditing (International Standards). Strongly recommended components are restricted to IIA members only

Updates since January 2009 are available from the IIA Inc Website.

If you would like a full copy of the IPPF please contact the office admin@iianz.org.nz

Revised and New Standards

“The IIA’s Internal Audit Standards Board (IASB) publicly exposed changes to the International Standards for the Professional Practice of Internal Auditing (Standards) from February to May 2010. After reviewing and analyzing the responses and comments from the 90 days exposure period, the IASB is now releasing the final approved revisions to the Standards.

 Please visit http://www.theiia.org/guidance/standards-and-guidance/ippf/standards/ to view the revised Standards, and the marked-up version in comparison with the Standards released in January 2009. In addition, as part of the IIA’s quest to ensure transparency into our Standards setting processes, the IASB has published a Disposition Table which includes exposure draft survey results, a summary of comments received and the actions taken by the IASB.

 Conformance with the Standards is required and is essential for the professional practice of internal auditing. Questions related to the Standards should be sent to guidance@theiia.org.”

.