IIA Global Learning OnDemand
Register for Understanding the IPPF
This course introduces you to the elements of the International Professional Practices Framework (IPPF), which facilitates consistent development, interpretation, and application of concepts, methodologies, and techniques useful to the profession of internal auditing. The framework provides a structural blueprint of how a body of knowledge and guidance fits together, and is intended to assist practitioners and stakeholders with their response to the expanding market for internal auditing.
This course highlights the IPPF’s authoritative mandatory guidance, including the Definition of Internal Auditing, the International Standards for the Professional Practice of Internal Auditing (Standards), the Core Principles for the Professional Practice of Internal Auditing, and the Code of Ethics. Conformance with the Standards is essential in meeting the responsibilities of internal auditors and the internal audit activity. The IPPF also highlights recommended guidance, including Practice Guides and Global Technology Audit Guides (GTAGs).
- State the Mission of Internal Audit.
- Recognize the Core Principles.
- Demonstrate an understanding of the Definition of Internal Auditing.
- State the differences between assurance and consulting services.
- Recall the Code of Ethics, including its Principles and Rules of Conduct.
- State the purpose and elements of the Standards.
- Differentiate between Attribute, Performance, and Implementation Standards.
- Define Implementation Guidance and Supplemental Guidance.