Exposure draft Internal Audit’s Guidance Framework (IPPF)

The Institute of Internal Auditors (IIA) announced proposed enhancements to the International Professional Practices Framework (IPPF) and a 90-day exposure period amid heightened legislative, regulatory and market-driven demands on the internal audit profession.

The IPPF encompasses all the authoritative standards and guidance promulgated by The IIA, the profession’s global standard-setting body. The IPPF is essentially the blueprint for how the body of knowledge and guidance fit together to support the professional practice of internal auditing.

A global task force commissioned by The IIA is recommending several substantive enhancements to the framework, including introduction of a mission statement and core principles, as well as new guidance designed to focus on emerging issues. The proposed changes would not affect the content of existing key IPPF elements, such as the definition of internal auditing, the Code of Ethics or the Standards for the Professional Practice of Internal Auditing (Standards). However, the standards are constantly being evaluated and could be revised to support the proposed framework revisions.
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Read the exposure draft here
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