Professional Guidance

The IIA is the standard and guidance setting body for the internal audit profession globally.  By providing guidance, the IIA sets the bar for internal audit efficiency, effectiveness and professionalism.

 

International Professional Practices Framework (IPPF)

The IPPF forms the cornerstone of Internal Audit, it comprises :

3 Mandatory components 

  • Definition of of Internal Auditing
  • Code of Ethics
  • International Standards for the Professional Practice of Internal Auditing (Standards)

3 strongly recommended components

  • Position Papers
  • Practice Advisories
  • Practice Guides
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