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:
The Global Internal Audit StandardsTM, released January 9, 2024, will become effective January 9, 2025. Internal audit functions should start adopting the Standards now. 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. At the heart of the Standards are 15 guiding principles that enable effective internal auditing. The Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council. Download the Report on the Standard-setting and Public Comment Process.
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The 2024 IPPF includes Global Internal Audit Standards, Topical Requirements, and Global Guidance.
The Global Internal Audit Standards incorporate content from the five mandatory elements of the 2017 IPPF (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, Implementation Guidance. These elements no longer exist as separate entities.
Topical Requirements will be added as a mandatory element of the IPPF and aim to enhance the consistency and quality of internal audit services related to specific risk areas.
Global Guidance will continue to be a recommended element in the new IPPF, providing in-depth information about various internal audit practices and subjects.
The 2024 Global Internal Audit Standards incorporate all the mandatory elements of the 2017 IPPF, including the Definition of Internal Auditing, Mission of Internal Audit, Code of Ethics, Core Principles for the Professional Practice of Internal Auditing. Additionally, the recommended guidance contained in the 2017 Implementation Guides also has been incorporated into the 2024 Standards as considerations for implementation and examples of evidence of conformance. These elements are no longer considered separate elements of the framework.
Yes, the 2017 IPPF and International Standards for the Professional Practice of Internal Auditing remain valid until January 8, 2025. However, early adoption the 2024 IPPF and Global Internal Audit Standards is encouraged, and as of January 9, 2025, internal audit functions should use only the 2024 versions since quality assessments will be evaluated using those versions beginning on that date.
The Standards will be effective for quality assessments January 9, 2025, 12 months after the date of the Standards publication. Learn more by watching the “What the New Standards Mean to Quality Assessments” webinar.
Options for conducting your next external quality assessment:
For more information about external quality assessments, please visit Quality Services.
The 2024 eBook edition of the Quality Assessment Manual is available now for purchase from The IIA Bookstore . A hardcover format that includes the eBook will be available in December 2024). The new manual incorporates the requirements of the 2024 Global Internal Audit Standards that will be effective for quality assessments beginning January 9, 2025.
Those who have successfully completed all three CIA exam parts and earned the CIA certification will not be required to retest or earn a new credential. No actions are required other than fulfilling annual certification renewal policy.
Details about the most recent processes appear in the Report on the Standard-setting and Public Comment Processes for the Global Internal Audit StandardsTM.
"The IIA is grateful to members of the International Internal Audit Standards Board past and present who devoted countless hours of their time as volunteers to this worthy project. The Global Internal Audit Standards are the culmination of years of research, outreach, feedback, and due diligence, all of which were vital to crafting Standards that reflect the vision, breadth, and depth of our profession and the needs of the organizations we serve. The IIASB thanks the IPPF Oversight Council, IIA members and staff, IIA affiliates, internal audit practitioners, and other stakeholders that contributed their time and feedback throughout the process. The perspectives shared were invaluable in shaping the Standards to address the evolving needs and challenges faced by audit professionals and organizations worldwide."
Naohiro Mouri, CIA, CPA, Chairman, International Internal Audit Standards Board
J. Michael Peppers, CIA, QIAL, CRMA, CPA, Immediate Past Chairman, International Internal Audit Standards Board
