International Professional Practices Framework (IPPF)
The International Professional Practices Framework (IPPF) is the conceptual framework that organises authoritative guidance promulgated by The Institute of Internal Auditors (The IIA). A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance.
The Chartered IIA is fully committed to the adoption and use of the IPPF in the UK and Ireland and provides support to internal audit professionals, audit committee members and senior management in the application of the IPPF.
The Chartered IIA champions the views and expectations of internal audit professionals with The IIA to ensure that the IPPF remains pertinent to the profession in UK and Ireland. We will often seek opinions of internal audit professionals and stakeholders through our various events, networks, roundtables and issuing surveys.
International Professional Practices Framework (2017)
The 2017 IPPF contains the following mandatory elements:
- Mission
- Core Principles of Internal Audit
- Definition of Internal Auditing
- Code of Ethics
- Standards
- Glossary
It also includes recommended guidance accessible only to members as follows:
- Implementation Guidance for the Code of Ethics and each of the Standards
- Supplemental Guidance, including Global Technology Audit Guides
International Professional Practices Framework (2025)
The IPPF was updated by The IIA in 2024, and the effective date for the changes is 9 January 2025.
The structure of the IPPF has changed to three components: