Global Internal Audit Standards
2024 Standards
The International Professional Practices Framework® (IPPF®), which organizes The IIA’s authoritative body of knowledge on the professional practice of internal auditing, was updated in 2024. Three components comprise the IPPF:
Global Internal Audit Standards are in full effect
Internal audit functions are expected to be in conformance with the 2024 Global Internal Audit StandardsTM now. Access the Standards and related resources. The Standards guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council.
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2017 IPPF - Standards and Guidance - superseded
The 2017 International Professional Practices Framework (IPPF) is the conceptual framework that organized mandatory and recommended authoritative guidance promulgated by The IIA before January 9, 2025, when it was superseded by the 2024 IPPF.
You may still access elements of the 2017 IPPF below.
Standards Definition of Internal Auditing Core Principles Code of Ethics Implementation Guidance Supplemental Guidance
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