IPPF Evolution

Meer informatie over de IPPF-evolutie en de toekomst van de normen - English only

New update: 21-09-2023

The International Internal Audit Standards Board continues to develop the new Global Internal Audit Standards™ and will meet in person next week to finalize many of the proposed changes submitted during the 90-day comment period. While there was solid agreement from survey respondents on the overall structure, as I reported last month, the nearly 19,000 comments we received included many valuable suggestions for improvements. Those comments have been organized into themes for disposition by the Standards Board. These will be discussed, and final decisions will be made this month.

As soon as the IIASB completes its revisions, we will release a final version of the Global Internal Audit Standards™, at which time translations will begin. Our timeline is to have the new Standards finalized by the end of the year, with target publication dates of January for the digital version in English, and print version issued in March of 2024. The Standards will be effective one year from issuance.

The updated EQA Manual is currently planned for completion in Q1 2024, along with new IIA instructor-led training and updated learning library. An updated Internal audit Practitioner exam is planned for Q3.  An updated CIA exam and study materials are expected to be available in March or later.

The International Internal Audit Standards Board is reviewing public comments on the draft of the proposed Global Internal Audit Standards™  a major step in the multiyear project to comprehensively review and update The IIA’s International Professional Practices Framework (IPPF) including the International Standards for the Professional Practice of Internal Auditing.

After analyzing the responses and making necessary revisions, the Standards Board expects to release the new Global Internal Audit StandardsTM officially before the end of 2023.

Learn more about the public comment period
from IIA President and CEO Anthony J. Pugliese

Global Internal Audit Standards

Is The IPPF Going Away?
No. The IPPF will still exist as a larger framework that includes the Global Internal Audit StandardsTM , Guidance (mainly Practice Guides and Global Technology Audit Guides), and a newly proposed element that is still in preliminary stages of consideration and development: Topical Requirements and Guidance.

  • The new Standards incorporate the five mandatory elements of the current framework (Mission of Internal Audit, Definition of Internal Auditing, Core Principles for the Professional Practice of Internal Auditing, Code of Ethics, and Standards) as well as one of the recommended (nonmandatory) elements, the Implementation Guidance. These will no longer exist as separate entities.
  • The proposed Standards are not divided into “attribute” and “performance” categories and do not contain “interpretations” as a separate section of the standard. The “.A” and “.C” implementation standards have been incorporated into the main body of the proposed Standards. The numbering system and order of the Standards has changed completely.
  • Guidance will still exist as a recommended element in the new IPPF, which allows for more in-depth attention to internal audit practices and subjects.
  • Topical Requirements are being considered as an addition to Standards and Guidance as part of the IPPF. These are intended to address emerging topics in a timely and succinct way.

Read below for more answers to your (possible) questions

Global Internal Audit Standards

THANK YOU for your interest in the International Professional Practices Framework including the Global Internal Audit Standards. The International Internal Audit Standard Board invites you to review the proposed new Standards and to comment via the survey, which you can access from this page. Please read the Standards draft before beginning the survey. Below, please note the option to choose from several languages. When you select a language, you will find links to the draft and the survey. The draft of the proposed Global Internal Audit Standards and the public comment survey will be available in English from 1 March to 30 May. The timeframe for other languages depends upon the availability of the translations and may vary slightly.

Get an overview of changes proposed in the draft for public comment. Read the chairman’s letter for more details.

New Resources Available

IIA Nederland

Burgemeester Stramanweg 105F
1101 AA Amsterdam
Contact opnemen

Audit Magazine

Audit Magazine


IIA is dé toonaangevende beroepsorganisatie voor internal auditors. Een lidmaatschap laat u delen in de collectieve kennis van alle vakgenoten in de wereld.
Meer informatie