The International Professional Practices Framework (IPPF) has been developed and is maintained by The Institute of Internal Auditors (The IIA). It offers professionals a set of guidelines in the field of internal audit. In a general sense, a framework offers a structured blueprint of the coherence between a body of knowledge and guidelines. As a coherent system, a framework ensures consistent development, interpretation, and application of concepts, methodologies, and techniques that are useful to aprofession.

The IPPF is the conceptual framework that organizes the guidelines issued by The IIA. It has a more limited scope and only contains authoritative guidelines that have been developed with due care by the international technical committees of The IIA, a trustworthy, global, guidance-setting body.

The IPPF contains the following elements:

Mission of Internal Audit

Mandatory Guidance

  • Core Principles
  • Standards
  • Code of Ethics
  • Definition of Internal Audit

Recommended Guidance

  • Implementation Guidance
  • Supplemental Guidance

IIA Global: International Professional Practices Framework (IPPF)


The Mission of Internal Audit articulates what internal audit aspires to accomplish within an organization. Its place in the New IPPF is deliberate, demonstrating how practitioners should leverage the entire framework to facilitate their ability to achieve the Mission.

Mission of Internal Audit
To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.

IIA Global: Mission of Internal Audit

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